DEKI 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.
DEKI CONSULTING
Largest movements
- Cash +€34,781
up €34,781 (+54.8%), from €63,432 to €98,213
mainly Other debts (+€47,960) and Net result for the year (+€39,852)
- Tangible fixed assets +€7,009
up €7,009 (+29.1%), from €24,106 to €31,114
of which Furniture and vehicles: +€7,444
- Other debts +€47,960
up €47,960 (+1,404%), from €3,416 to €51,377
- Reserves -€19,148
down €19,148 (-19.0%), from €100,803 to €81,655
- Trade debts +€9,515
up €9,515 (+76.7%), from €12,412 to €21,927
- Tax, wage and social debts +€3,722
up €3,722 (+31.5%), from €11,822 to €15,544
of which Taxes: +€4,854
- Gross operating margin +€44,888
up €44,888 (+78.8%), from €56,932 to €101,821
- Staff costs +€38,186
up €38,186, from €0 to €38,186
- Taxes +€6,305
up €6,305 (+53.2%), from €11,842 to €18,147
- Financial charges +€1,163
up €1,163 (+345%), from €337 to €1,500
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 | €133,453 | €175,955 | +€42,502 | +31.8% |
| Fixed assets | 21/28 | €24,106 | €31,114 | +€7,009 | +29.1% |
| Tangible fixed assets | 22/27 | €24,106 | €31,114 | +€7,009 | +29.1% |
| Plant, machinery and equipment | 23 | €19,196 | €18,761 | -€435 | -2.3% |
| Furniture and vehicles | 24 | €4,910 | €12,354 | +€7,444 | +152% |
| Current assets | 29/58 | €109,347 | €144,840 | +€35,493 | +32.5% |
| Amounts receivable within one year | 40/41 | €36,363 | €36,143 | -€220 | -0.6% |
| Trade receivables | 40 | €36,363 | €36,143 | -€220 | -0.6% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €63,432 | €98,213 | +€34,781 | +54.8% |
| Deferred charges and accrued income | 490/1 | €9,552 | €10,484 | +€932 | +9.8% |
| Total equity and liabilities | 10/49 | €133,453 | €175,955 | +€42,502 | +31.8% |
| Equity | 10/15 | €105,803 | €86,655 | -€19,148 | -18.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €100,803 | €81,655 | -€19,148 | -19.0% |
| Distributable reserves | 133 | €100,803 | €81,655 | -€19,148 | -19.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €27,650 | €89,299 | +€61,650 | +223% |
| Amounts payable within one year | 42/48 | €27,650 | €88,847 | +€61,197 | +221% |
| Trade debts | 44 | €12,412 | €21,927 | +€9,515 | +76.7% |
| Suppliers | 440/4 | €12,412 | €21,927 | +€9,515 | +76.7% |
| Taxes, remuneration and social security | 45 | €11,822 | €15,544 | +€3,722 | +31.5% |
| Taxes | 450/3 | €6,822 | €11,675 | +€4,854 | +71.2% |
| Remuneration and social security | 454/9 | €5,000 | €3,868 | -€1,132 | -22.6% |
| Other amounts payable | 47/48 | €3,416 | €51,377 | +€47,960 | +1,404% |
| Accrued charges and deferred income | 492/3 | - | €452 | +€452 | |
| Remuneration, social security and pensions | 62 | €0 | €38,186 | +€38,186 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,438 | €3,705 | +€267 | +7.8% |
| Other operating charges | 640/8 | €554 | €483 | -€72 | -12.9% |
| Gross operating margin | 9900 | €56,932 | €101,821 | +€44,888 | +78.8% |
| Operating profit (loss) | 9901 | €52,940 | €59,447 | +€6,507 | +12.3% |
| Financial income | 75/76B | - | €53 | +€53 | |
| Recurring financial income | 75 | - | €53 | +€53 | |
| Financial charges | 65/66B | €337 | €1,500 | +€1,163 | +345% |
| Recurring financial charges | 65 | €337 | €1,500 | +€1,163 | +345% |
| Profit (loss) for the period before taxes | 9903 | €52,603 | €57,999 | +€5,396 | +10.3% |
| Income taxes | 67/77 | €11,842 | €18,147 | +€6,305 | +53.2% |
| Profit (loss) for the period | 9904 | €40,761 | €39,852 | -€909 | -2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €40,761 | €39,852 | -€909 | -2.2% |
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.