DEHEYER Laurent 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.
DEHEYER Laurent Consulting
Largest movements
- Current investments +€39,158
new in 2025: €39,158
- Cash -€7,979
down €7,979 (-9.1%), from €88,145 to €80,166
mainly Contributions, distributions and other (-€160,000) and Current investments (-€39,158)
- Receivables within one year -€7,411
down €7,411 (-9.2%), from €80,406 to €72,996
of which Other amounts receivable: -€6,264
- Other debts +€147,346
up €147,346 (+5,075%), from €2,903 to €150,249
- Profit (loss) carried forward -€106,395
down €106,395 (-93.0%), from €114,403 to €8,008
- Trade debts -€15,169
down €15,169 (-97.0%), from €15,640 to €470
- Tax, wage and social debts -€3,131
down €3,131 (-23.9%), from €13,123 to €9,992
- Gross operating margin -€27,411
down €27,411 (-27.7%), from €99,083 to €71,672
- Depreciation -€16,196
down €16,196 (-95.1%), from €17,029 to €834
- Taxes -€4,681
down €4,681 (-23.1%), from €20,225 to €15,545
- Other operating charges -€2,404
down €2,404 (-66.4%), from €3,622 to €1,218
- Financial charges -€1,513
down €1,513 (-76.3%), from €1,983 to €470
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 | €174,313 | €197,262 | +€22,950 | +13.2% |
| Fixed assets | 21/28 | €2,574 | €1,741 | -€834 | -32.4% |
| Tangible fixed assets | 22/27 | €2,534 | €1,700 | -€834 | -32.9% |
| Furniture and vehicles | 24 | €2,534 | €1,700 | -€834 | -32.9% |
| Financial fixed assets | 28 | €41 | €41 | = | 0.0% |
| Current assets | 29/58 | €171,738 | €195,522 | +€23,783 | +13.8% |
| Amounts receivable within one year | 40/41 | €80,406 | €72,996 | -€7,411 | -9.2% |
| Trade receivables | 40 | €74,142 | €72,996 | -€1,146 | -1.5% |
| Other amounts receivable | 41 | €6,264 | €0 | -€6,264 | -100% |
| Current investments | 50/53 | - | €39,158 | +€39,158 | |
| Cash at bank and in hand | 54/58 | €88,145 | €80,166 | -€7,979 | -9.1% |
| Deferred charges and accrued income | 490/1 | €3,187 | €3,202 | +€15 | +0.5% |
| Total equity and liabilities | 10/49 | €174,313 | €197,262 | +€22,950 | +13.2% |
| Equity | 10/15 | €134,863 | €28,468 | -€106,395 | -78.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €114,403 | €8,008 | -€106,395 | -93.0% |
| Amounts payable | 17/49 | €39,450 | €168,794 | +€129,344 | +328% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €39,450 | €168,482 | +€129,033 | +327% |
| Current portion of amounts payable after more than one year | 42 | €7,784 | €7,772 | -€12 | -0.2% |
| Trade debts | 44 | €15,640 | €470 | -€15,169 | -97.0% |
| Suppliers | 440/4 | €15,640 | €470 | -€15,169 | -97.0% |
| Taxes, remuneration and social security | 45 | €13,123 | €9,992 | -€3,131 | -23.9% |
| Taxes | 450/3 | €13,123 | €9,992 | -€3,131 | -23.9% |
| Other amounts payable | 47/48 | €2,903 | €150,249 | +€147,346 | +5,075% |
| Accrued charges and deferred income | 492/3 | - | €312 | +€312 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,029 | €834 | -€16,196 | -95.1% |
| Other operating charges | 640/8 | €3,622 | €1,218 | -€2,404 | -66.4% |
| Gross operating margin | 9900 | €99,083 | €71,672 | -€27,411 | -27.7% |
| Operating profit (loss) | 9901 | €78,431 | €69,620 | -€8,811 | -11.2% |
| Financial income | 75/76B | €82 | €0 | -€82 | -99.7% |
| Recurring financial income | 75 | €82 | €0 | -€82 | -99.7% |
| Financial charges | 65/66B | €1,983 | €470 | -€1,513 | -76.3% |
| Recurring financial charges | 65 | €1,983 | €470 | -€1,513 | -76.3% |
| Profit (loss) for the period before taxes | 9903 | €76,530 | €69,150 | -€7,379 | -9.6% |
| Income taxes | 67/77 | €20,225 | €15,545 | -€4,681 | -23.1% |
| Profit (loss) for the period | 9904 | €56,304 | €53,605 | -€2,699 | -4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €56,304 | €53,605 | -€2,699 | -4.8% |
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 26 October 2026 via checked.be.