Dehandschutter Consulting: 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.
Dehandschutter Consulting
Largest movements
- Cash -€34,079
down €34,079 (-94.9%), from €35,895 to €1,815
mainly Net result for the year (-€16,957) and Contributions, distributions and other (-€11,000)
- Receivables within one year +€1,286
up €1,286 (+173%), from €742 to €2,028
of which Other amounts receivable: +€1,286
- Deferred charges and accrued income -€1,109
down €1,109 (-100%), from €1,109 to €0
- Tangible fixed assets -€428
down €428 (-100%), from €428 to €0
- Reserves -€27,545
down €27,545 (-100%), from €27,545 to €0
- Tax, wage and social debts -€3,818
down €3,818 (-97.3%), from €3,923 to €105
of which Remuneration and social security: -€2,140
- Trade debts -€2,707
down €2,707 (-73.2%), from €3,701 to €994
- Profit (loss) carried forward -€413
new in 2025: -€413
- Gross operating margin -€22,614
down €22,614, from €7,368 to -€15,246
- Taxes -€1,659
down €1,659 (-94.0%), from €1,764 to €105
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,173 | €3,843 | -€34,330 | -89.9% |
| Fixed assets | 21/28 | €428 | €0 | -€428 | -100% |
| Tangible fixed assets | 22/27 | €428 | €0 | -€428 | -100% |
| Furniture and vehicles | 24 | €428 | €0 | -€428 | -100% |
| Current assets | 29/58 | €37,746 | €3,843 | -€33,902 | -89.8% |
| Amounts receivable within one year | 40/41 | €742 | €2,028 | +€1,286 | +173% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €742 | €2,028 | +€1,286 | +173% |
| Cash at bank and in hand | 54/58 | €35,895 | €1,815 | -€34,079 | -94.9% |
| Deferred charges and accrued income | 490/1 | €1,109 | €0 | -€1,109 | -100% |
| Total equity and liabilities | 10/49 | €38,173 | €3,843 | -€34,330 | -89.9% |
| Equity | 10/15 | €30,545 | €2,587 | -€27,957 | -91.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €27,545 | €0 | -€27,545 | -100% |
| Distributable reserves | 133 | €27,545 | €0 | -€27,545 | -100% |
| Profit (loss) carried forward | 14 | - | -€413 | -€413 | |
| Amounts payable | 17/49 | €7,628 | €1,256 | -€6,373 | -83.5% |
| Amounts payable within one year | 42/48 | €7,628 | €1,256 | -€6,373 | -83.5% |
| Trade debts | 44 | €3,701 | €994 | -€2,707 | -73.2% |
| Suppliers | 440/4 | €3,701 | €994 | -€2,707 | -73.2% |
| Taxes, remuneration and social security | 45 | €3,923 | €105 | -€3,818 | -97.3% |
| Taxes | 450/3 | €1,783 | €105 | -€1,678 | -94.1% |
| Remuneration and social security | 454/9 | €2,140 | €0 | -€2,140 | -100% |
| Other amounts payable | 47/48 | €4 | €157 | +€152 | +3,546% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €482 | €428 | -€54 | -11.2% |
| Other operating charges | 640/8 | €842 | €706 | -€136 | -16.1% |
| Gross operating margin | 9900 | €7,368 | -€15,246 | -€22,614 | |
| Operating profit (loss) | 9901 | €6,045 | -€16,379 | -€22,424 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €594 | €473 | -€121 | -20.4% |
| Recurring financial charges | 65 | €594 | €473 | -€121 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | €5,451 | -€16,852 | -€22,303 | |
| Income taxes | 67/77 | €1,764 | €105 | -€1,659 | -94.0% |
| Profit (loss) for the period | 9904 | €3,687 | -€16,957 | -€20,645 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,687 | -€16,957 | -€20,645 |
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 23 October 2026 via checked.be.