Derin Consultancy: 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.
Derin Consultancy
Largest movements
- Receivables within one year -€58,198
down €58,198 (-78.8%), from €73,845 to €15,648
of which Trade receivables: -€49,239
- Cash -€4,562
down €4,562 (-97.1%), from €4,700 to €138
mainly Accrued charges and deferred income (-€39,040) and Tax, wage and social debts (-€21,802)
- Tangible fixed assets -€2,628
down €2,628 (-30.5%), from €8,621 to €5,993
of which Plant, machinery and equipment: -€5,265
- Accrued charges and deferred income -€39,040
no longer reported in 2025 (was €39,040)
- Tax, wage and social debts -€21,802
no longer reported in 2025 (was €21,802)
of which Taxes: -€12,289
- Profit (loss) carried forward +€9,603
up €9,603 (+22.3%), from -€43,002 to -€33,399
- Trade debts -€8,563
down €8,563 (-67.4%), from €12,702 to €4,138
- Other debts -€5,577
down €5,577 (-16.6%), from €33,581 to €28,004
- Gross operating margin +€120,487
up €120,487 (+3007.7%), from €4,006 to €124,493
- Staff costs -€21,026
down €21,026 (-57.7%), from €36,465 to €15,439
- Financial charges +€2,046
up €2,046 (+231.2%), from €885 to €2,931
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 | €87,167 | €21,779 | -€65,388 | -75.0% |
| Fixed assets | 21/28 | €8,621 | €5,993 | -€2,628 | -30.5% |
| Tangible fixed assets | 22/27 | €8,621 | €5,993 | -€2,628 | -30.5% |
| Land and buildings | 22 | €2,292 | €4,928 | +€2,636 | +115.0% |
| Plant, machinery and equipment | 23 | €6,329 | €1,065 | -€5,265 | -83.2% |
| Current assets | 29/58 | €78,546 | €15,786 | -€62,760 | -79.9% |
| Amounts receivable within one year | 40/41 | €73,845 | €15,648 | -€58,198 | -78.8% |
| Trade receivables | 40 | €49,239 | - | -€49,239 | |
| Other amounts receivable | 41 | €24,607 | €15,648 | -€8,959 | -36.4% |
| Cash at bank and in hand | 54/58 | €4,700 | €138 | -€4,562 | -97.1% |
| Total equity and liabilities | 10/49 | €87,167 | €21,779 | -€65,388 | -75.0% |
| Equity | 10/15 | -€19,966 | -€10,363 | +€9,603 | +48.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €18,036 | €18,036 | = | 0.0% |
| Distributable reserves | 133 | €18,036 | €18,036 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,002 | -€33,399 | +€9,603 | +22.3% |
| Amounts payable | 17/49 | €107,133 | €32,142 | -€74,991 | -70.0% |
| Amounts payable within one year | 42/48 | €68,093 | €32,142 | -€35,951 | -52.8% |
| Financial debts | 43 | €8 | - | -€8 | |
| Credit institutions | 430/8 | €8 | - | -€8 | |
| Trade debts | 44 | €12,702 | €4,138 | -€8,563 | -67.4% |
| Suppliers | 440/4 | €12,702 | €4,138 | -€8,563 | -67.4% |
| Taxes, remuneration and social security | 45 | €21,802 | - | -€21,802 | |
| Taxes | 450/3 | €12,289 | - | -€12,289 | |
| Remuneration and social security | 454/9 | €9,513 | - | -€9,513 | |
| Other amounts payable | 47/48 | €33,581 | €28,004 | -€5,577 | -16.6% |
| Accrued charges and deferred income | 492/3 | €39,040 | - | -€39,040 | |
| Remuneration, social security and pensions | 62 | €36,465 | €15,439 | -€21,026 | -57.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,851 | €2,628 | -€1,223 | -31.7% |
| Other operating charges | 640/8 | €968 | €1,328 | +€360 | +37.2% |
| Non-recurring operating charges | 66A | €4,746 | €92,564 | +€87,818 | +1850.4% |
| Gross operating margin | 9900 | €4,006 | €124,493 | +€120,487 | +3007.7% |
| Operating profit (loss) | 9901 | -€42,024 | €12,534 | +€54,558 | |
| Financial charges | 65/66B | €885 | €2,931 | +€2,046 | +231.2% |
| Recurring financial charges | 65 | €885 | €2,931 | +€2,046 | +231.2% |
| Profit (loss) for the period before taxes | 9903 | -€42,909 | €9,603 | +€52,512 | |
| Profit (loss) for the period | 9904 | -€42,909 | €9,603 | +€52,512 | |
| Profit (loss) for the period to be appropriated | 9905 | -€42,909 | €9,603 | +€52,512 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.