deR Conseils: what changed
Two fiscal 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.
deR Conseils
Largest movements
- Cash -€5,303
down €5,303 (-13.9%), from €38,017 to €32,714
mainly Net result for the year (-€7,082) and Tax, wage and social debts (-€3,974)
- Receivables within one year -€2,881
down €2,881 (-31.1%), from €9,274 to €6,393
of which Trade receivables: -€3,401
- Tangible fixed assets -€2,745
down €2,745 (-17.2%), from €15,917 to €13,172
- Profit (loss) carried forward -€7,082
down €7,082 (-18.8%), from €37,609 to €30,527
- Tax, wage and social debts -€3,974
down €3,974 (-87.0%), from €4,569 to €595
- Gross operating margin -€2,234
down €2,234, from €1,425 to -€808
- Depreciation +€1,092
up €1,092 (+29.7%), from €3,673 to €4,765
- Taxes -€602
down €602 (-46.9%), from €1,283 to €681
- Other operating charges -€193
down €193 (-19.8%), from €977 to €784
- Financial charges -€176
down €176 (-79.6%), from €221 to €45
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.
Cash bridge derived
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 | €64,046 | €53,165 | -€10,881 | -17.0% |
| Fixed assets | 21/28 | €15,917 | €13,172 | -€2,745 | -17.2% |
| Tangible fixed assets | 22/27 | €15,917 | €13,172 | -€2,745 | -17.2% |
| Furniture and vehicles | 24 | €15,917 | €13,172 | -€2,745 | -17.2% |
| Current assets | 29/58 | €48,129 | €39,993 | -€8,136 | -16.9% |
| Amounts receivable within one year | 40/41 | €9,274 | €6,393 | -€2,881 | -31.1% |
| Trade receivables | 40 | €8,091 | €4,689 | -€3,401 | -42.0% |
| Other amounts receivable | 41 | €1,183 | €1,703 | +€521 | +44.0% |
| Cash at bank and in hand | 54/58 | €38,017 | €32,714 | -€5,303 | -13.9% |
| Deferred charges and accrued income | 490/1 | €839 | €887 | +€48 | +5.7% |
| Total equity and liabilities | 10/49 | €64,046 | €53,165 | -€10,881 | -17.0% |
| Equity | 10/15 | €57,609 | €50,527 | -€7,082 | -12.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,609 | €30,527 | -€7,082 | -18.8% |
| Amounts payable | 17/49 | €6,437 | €2,638 | -€3,799 | -59.0% |
| Amounts payable within one year | 42/48 | €6,437 | €2,638 | -€3,799 | -59.0% |
| Trade debts | 44 | €1,561 | €1,571 | +€9 | +0.6% |
| Suppliers | 440/4 | €1,561 | €1,571 | +€9 | +0.6% |
| Taxes, remuneration and social security | 45 | €4,569 | €595 | -€3,974 | -87.0% |
| Taxes | 450/3 | €4,569 | €595 | -€3,974 | -87.0% |
| Other amounts payable | 47/48 | €307 | €473 | +€166 | +54.0% |
| Remuneration, social security and pensions | 62 | €66 | - | -€66 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,673 | €4,765 | +€1,092 | +29.7% |
| Other operating charges | 640/8 | €977 | €784 | -€193 | -19.8% |
| Gross operating margin | 9900 | €1,425 | -€808 | -€2,234 | |
| Operating profit (loss) | 9901 | -€3,290 | -€6,357 | -€3,067 | -93.2% |
| Financial charges | 65/66B | €221 | €45 | -€176 | -79.6% |
| Recurring financial charges | 65 | €221 | €45 | -€176 | -79.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,511 | -€6,402 | -€2,891 | -82.3% |
| Income taxes | 67/77 | €1,283 | €681 | -€602 | -46.9% |
| Profit (loss) for the period | 9904 | -€4,794 | -€7,082 | -€2,289 | -47.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,794 | -€7,082 | -€2,289 | -47.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.