Deonero 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.
Deonero Consulting
Largest movements
- Cash -€108,707
down €108,707 (-64.9%), from €167,586 to €58,879
mainly Contributions, distributions and other (-€236,194) and Receivables within one year (-€17,148)
- Receivables within one year +€17,148
up €17,148 (+1,176%), from €1,458 to €18,606
of which Trade receivables: +€17,512
- Tangible fixed assets -€5,680
down €5,680 (-22.3%), from €25,509 to €19,829
- Reserves -€176,004
down €176,004 (-100%), from €176,004 to €0
- Other debts +€69,339
up €69,339 (+8,424%), from €823 to €70,163
- Tax, wage and social debts +€7,902
up €7,902 (+54.7%), from €14,456 to €22,358
- Gross operating margin -€27,828
down €27,828 (-23.6%), from €118,104 to €90,276
- Depreciation +€3,561
up €3,561 (+168%), from €2,119 to €5,680
- Taxes -€1,698
down €1,698 (-7.0%), from €24,234 to €22,536
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 | €196,283 | €99,376 | -€96,907 | -49.4% |
| Fixed assets | 21/28 | €25,509 | €19,829 | -€5,680 | -22.3% |
| Tangible fixed assets | 22/27 | €25,509 | €19,829 | -€5,680 | -22.3% |
| Furniture and vehicles | 24 | €25,509 | €19,829 | -€5,680 | -22.3% |
| Current assets | 29/58 | €170,774 | €79,547 | -€91,227 | -53.4% |
| Amounts receivable within one year | 40/41 | €1,458 | €18,606 | +€17,148 | +1,176% |
| Trade receivables | 40 | €1,074 | €18,586 | +€17,512 | +1,631% |
| Other amounts receivable | 41 | €385 | €21 | -€364 | -94.7% |
| Cash at bank and in hand | 54/58 | €167,586 | €58,879 | -€108,707 | -64.9% |
| Deferred charges and accrued income | 490/1 | €1,730 | €2,062 | +€332 | +19.2% |
| Total equity and liabilities | 10/49 | €196,283 | €99,376 | -€96,907 | -49.4% |
| Equity | 10/15 | €181,004 | €5,000 | -€176,004 | -97.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €176,004 | €0 | -€176,004 | -100% |
| Distributable reserves | 133 | €176,004 | €0 | -€176,004 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €15,279 | €94,376 | +€79,097 | +518% |
| Amounts payable within one year | 42/48 | €15,279 | €94,376 | +€79,097 | +518% |
| Trade debts | 44 | €0 | €1,856 | +€1,856 | |
| Suppliers | 440/4 | €0 | €1,856 | +€1,856 | |
| Taxes, remuneration and social security | 45 | €14,456 | €22,358 | +€7,902 | +54.7% |
| Taxes | 450/3 | €14,456 | €22,358 | +€7,902 | +54.7% |
| Other amounts payable | 47/48 | €823 | €70,163 | +€69,339 | +8,424% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,119 | €5,680 | +€3,561 | +168% |
| Other operating charges | 640/8 | €519 | €544 | +€25 | +4.8% |
| Non-recurring operating charges | 66A | €1,041 | €0 | -€1,041 | -100% |
| Gross operating margin | 9900 | €118,104 | €90,276 | -€27,828 | -23.6% |
| Operating profit (loss) | 9901 | €114,425 | €84,052 | -€30,373 | -26.5% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €226 | €1,326 | +€1,101 | +488% |
| Recurring financial charges | 65 | €226 | €1,326 | +€1,101 | +488% |
| Profit (loss) for the period before taxes | 9903 | €114,200 | €82,726 | -€31,474 | -27.6% |
| Income taxes | 67/77 | €24,234 | €22,536 | -€1,698 | -7.0% |
| Profit (loss) for the period | 9904 | €89,966 | €60,190 | -€29,776 | -33.1% |
| Profit (loss) for the period to be appropriated | 9905 | €89,966 | €60,190 | -€29,776 | -33.1% |
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 22 October 2026 via checked.be.