DEMEESTER & PARTNERS CONSULTING: what changed
DEMEESTER & PARTNERS CONSULTING
Largest movements
- Current investments +€72,300
new in 2026: €72,300
- Receivables within one year -€9,733
down €9,733 (-30.6%), from €31,776 to €22,043
of which Other amounts receivable: -€8,259
- Tangible fixed assets -€4,058
down €4,058 (-48.0%), from €8,446 to €4,388
of which Furniture and vehicles: -€3,134
- Cash +€3,524
up €3,524 (+103,034%), from €3 to €3,527
mainly Net result for the year (+€71,880) and Tax, wage and social debts (+€18,675)
- Deferred charges and accrued income +€2,836
up €2,836 (+130%), from €2,182 to €5,019
- Profit (loss) carried forward +€22,155
up €22,155 (+25.6%), from -€86,387 to -€64,232
- Tax, wage and social debts +€18,675
up €18,675 (+222%), from €8,414 to €27,089
- Other debts +€16,305
up €16,305 (+49.4%), from €33,012 to €49,317
- Short-term financial debts +€3,095
new in 2026: €3,095
- Trade debts +€2,439
up €2,439 (+111%), from €2,198 to €4,638
- Gross operating margin +€124,066
up €124,066, from -€20,738 to €103,329
- Taxes +€32,537
up €32,537, from -€7,270 to €25,267
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €42,587 | €107,456 | +€64,869 | +152% |
| Fixed assets | 21/28 | €8,625 | €4,567 | -€4,058 | -47.1% |
| Tangible fixed assets | 22/27 | €8,446 | €4,388 | -€4,058 | -48.0% |
| Land and buildings | 22 | €1,000 | €0 | -€1,000 | -100% |
| Plant, machinery and equipment | 23 | €649 | €724 | +€76 | +11.7% |
| Furniture and vehicles | 24 | €6,797 | €3,663 | -€3,134 | -46.1% |
| Financial fixed assets | 28 | €179 | €179 | = | 0.0% |
| Current assets | 29/58 | €33,962 | €102,889 | +€68,927 | +203% |
| Amounts receivable within one year | 40/41 | €31,776 | €22,043 | -€9,733 | -30.6% |
| Trade receivables | 40 | €22,109 | €20,635 | -€1,474 | -6.7% |
| Other amounts receivable | 41 | €9,667 | €1,408 | -€8,259 | -85.4% |
| Current investments | 50/53 | - | €72,300 | +€72,300 | |
| Cash at bank and in hand | 54/58 | €3 | €3,527 | +€3,524 | +103,034% |
| Deferred charges and accrued income | 490/1 | €2,182 | €5,019 | +€2,836 | +130% |
| Total equity and liabilities | 10/49 | €42,587 | €107,456 | +€64,869 | +152% |
| Equity | 10/15 | -€1,037 | €23,317 | +€24,354 | |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €79,153 | €81,352 | +€2,199 | +2.8% |
| Distributable reserves | 133 | €79,153 | €81,352 | +€2,199 | +2.8% |
| Profit (loss) carried forward | 14 | -€86,387 | -€64,232 | +€22,155 | +25.6% |
| Amounts payable | 17/49 | €43,624 | €84,139 | +€40,515 | +92.9% |
| Amounts payable within one year | 42/48 | €43,624 | €84,139 | +€40,515 | +92.9% |
| Financial debts | 43 | - | €3,095 | +€3,095 | |
| Credit institutions | 430/8 | - | €3,095 | +€3,095 | |
| Trade debts | 44 | €2,198 | €4,638 | +€2,439 | +111% |
| Suppliers | 440/4 | €2,198 | €4,638 | +€2,439 | +111% |
| Taxes, remuneration and social security | 45 | €8,414 | €27,089 | +€18,675 | +222% |
| Taxes | 450/3 | €8,414 | €27,089 | +€18,675 | +222% |
| Other amounts payable | 47/48 | €33,012 | €49,317 | +€16,305 | +49.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,830 | €4,306 | -€524 | -10.9% |
| Other operating charges | 640/8 | €1,476 | €1,512 | +€36 | +2.5% |
| Gross operating margin | 9900 | -€20,738 | €103,329 | +€124,066 | |
| Operating profit (loss) | 9901 | -€27,044 | €97,511 | +€124,554 | |
| Financial income | 75/76B | €147 | €17 | -€129 | -88.1% |
| Recurring financial income | 75 | €147 | €17 | -€129 | -88.1% |
| Financial charges | 65/66B | €191 | €381 | +€190 | +99.2% |
| Recurring financial charges | 65 | €191 | €381 | +€190 | +99.2% |
| Profit (loss) for the period before taxes | 9903 | -€27,088 | €97,148 | +€124,235 | |
| Income taxes | 67/77 | -€7,270 | €25,267 | +€32,537 | |
| Profit (loss) for the period | 9904 | -€19,818 | €71,880 | +€91,698 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,818 | €71,880 | +€91,698 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.