Dehaes Consult: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
What changed
Dehaes Consult
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€213,780
2024 · €290,897-€77,117
Equity
€928,148
2024 · €714,368+€213,780
Cash
€26,623
2024 · €32,639-€6,015
Balance sheet total
€961,690
2024 · €748,541+€213,149
Largest movements
Assets
- Current investments +€210,000
up €210,000 (+30.9%), from €680,000 to €890,000
Equity and liabilities
- Reserves +€213,780
up €213,780 (+30.7%), from €695,768 to €909,548
Income statement
- Gross operating margin -€202,229
down €202,229 (-50.0%), from €404,510 to €202,281
- Financial income +€69,982
up €69,982 (+398%), from €17,600 to €87,581
- Taxes -€55,535
down €55,535 (-43.3%), from €128,290 to €72,755
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Result 2024
€290,897
Gross operating margin
-€202,229
Depreciation
-€480
Other operating charges
+€24
Financial income
+€69,982
Financial charges
+€51
Taxes
+€55,535
Result 2025
€213,780
raises the resultlowers the result
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€212,188
Investment
-€213,050
Financing
-€5,153
Cash 2024
€32,639
From operations (derived)
+€212,188
Net result for the year
+€213,780
Depreciation
+€1,658
Receivables within one year
-€1,106
Deferred charges and accrued income
-€6,666
Trade debts
+€3,566
Accrued charges and deferred income
+€956
Investment (derived)
-€213,050
Investment in fixed assets (net)
-€3,050
Current investments
-€210,000
Financing
-€5,153
Short-term financial debts
-€5,153
Cash 2025
€26,623
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €748,541 | €961,690 | +€213,149 | +28.5% |
| Fixed assets | 21/28 | €26,757 | €28,149 | +€1,392 | +5.2% |
| Tangible fixed assets | 22/27 | €6,813 | €8,205 | +€1,392 | +20.4% |
| Plant, machinery and equipment | 23 | €180 | - | -€180 | |
| Furniture and vehicles | 24 | €6,633 | €8,205 | +€1,572 | +23.7% |
| Financial fixed assets | 28 | €19,944 | €19,944 | = | 0.0% |
| Current assets | 29/58 | €721,784 | €933,541 | +€211,757 | +29.3% |
| Amounts receivable within one year | 40/41 | €5,242 | €6,348 | +€1,106 | +21.1% |
| Other amounts receivable | 41 | €5,242 | €6,348 | +€1,106 | +21.1% |
| Current investments | 50/53 | €680,000 | €890,000 | +€210,000 | +30.9% |
| Cash at bank and in hand | 54/58 | €32,639 | €26,623 | -€6,015 | -18.4% |
| Deferred charges and accrued income | 490/1 | €3,903 | €10,569 | +€6,666 | +171% |
| Total equity and liabilities | 10/49 | €748,541 | €961,690 | +€213,149 | +28.5% |
| Equity | 10/15 | €714,368 | €928,148 | +€213,780 | +29.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €695,768 | €909,548 | +€213,780 | +30.7% |
| Distributable reserves | 133 | €695,768 | €909,548 | +€213,780 | +30.7% |
| Amounts payable | 17/49 | €34,173 | €33,542 | -€631 | -1.8% |
| Amounts payable within one year | 42/48 | €33,725 | €32,139 | -€1,587 | -4.7% |
| Financial debts | 43 | €5,153 | - | -€5,153 | |
| Credit institutions | 430/8 | €5,153 | - | -€5,153 | |
| Trade debts | 44 | €470 | €4,036 | +€3,566 | +760% |
| Suppliers | 440/4 | €470 | €4,036 | +€3,566 | +760% |
| Taxes, remuneration and social security | 45 | €28,103 | €28,103 | = | 0.0% |
| Taxes | 450/3 | €28,103 | €28,103 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €448 | €1,403 | +€956 | +214% |
| Non-recurring operating income | 76A | €12,830 | - | -€12,830 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,178 | €1,658 | +€480 | +40.7% |
| Other operating charges | 640/8 | €739 | €715 | -€24 | -3.2% |
| Gross operating margin | 9900 | €404,510 | €202,281 | -€202,229 | -50.0% |
| Operating profit (loss) | 9901 | €402,593 | €199,908 | -€202,685 | -50.3% |
| Financial income | 75/76B | €17,600 | €87,581 | +€69,982 | +398% |
| Recurring financial income | 75 | €17,600 | €87,581 | +€69,982 | +398% |
| Financial charges | 65/66B | €1,006 | €955 | -€51 | -5.1% |
| Recurring financial charges | 65 | €1,006 | €955 | -€51 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €419,187 | €286,535 | -€132,652 | -31.6% |
| Income taxes | 67/77 | €128,290 | €72,755 | -€55,535 | -43.3% |
| Profit (loss) for the period | 9904 | €290,897 | €213,780 | -€77,117 | -26.5% |
| Profit (loss) for the period to be appropriated | 9905 | €290,897 | €213,780 | -€77,117 | -26.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.