DEROM 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.
DEROM CONSULTING
Largest movements
- Cash +€76,498
up €76,498 (+80.4%), from €95,145 to €171,643
mainly Net result for the year (+€62,958) and Depreciation (+€6,207)
- Tangible fixed assets -€6,207
down €6,207 (-26.5%), from €23,423 to €17,216
- Receivables within one year -€2,870
down €2,870 (-11.4%), from €25,235 to €22,365
of which Trade receivables: -€4,713
- Profit (loss) carried forward +€61,292
up €61,292 (+69.6%), from €88,002 to €149,294
- Tax, wage and social debts +€5,730
up €5,730 (+11.1%), from €51,522 to €57,252
of which Remuneration and social security: +€4,000
- Gross operating margin +€22,288
up €22,288 (+33.7%), from €66,218 to €88,506
- Depreciation +€5,151
up €5,151 (+488%), from €1,056 to €6,207
- Taxes +€4,331
up €4,331 (+31.3%), from €13,826 to €18,157
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 | €143,803 | €211,224 | +€67,421 | +46.9% |
| Fixed assets | 21/28 | €23,423 | €17,216 | -€6,207 | -26.5% |
| Tangible fixed assets | 22/27 | €23,423 | €17,216 | -€6,207 | -26.5% |
| Furniture and vehicles | 24 | €23,423 | €17,216 | -€6,207 | -26.5% |
| Current assets | 29/58 | €120,380 | €194,008 | +€73,628 | +61.2% |
| Amounts receivable within one year | 40/41 | €25,235 | €22,365 | -€2,870 | -11.4% |
| Trade receivables | 40 | €19,061 | €14,348 | -€4,713 | -24.7% |
| Other amounts receivable | 41 | €6,174 | €8,017 | +€1,843 | +29.9% |
| Cash at bank and in hand | 54/58 | €95,145 | €171,643 | +€76,498 | +80.4% |
| Total equity and liabilities | 10/49 | €143,803 | €211,224 | +€67,421 | +46.9% |
| Equity | 10/15 | €88,002 | €149,294 | +€61,292 | +69.6% |
| Profit (loss) carried forward | 14 | €88,002 | €149,294 | +€61,292 | +69.6% |
| Amounts payable | 17/49 | €55,801 | €61,930 | +€6,129 | +11.0% |
| Amounts payable within one year | 42/48 | €55,801 | €61,930 | +€6,129 | +11.0% |
| Trade debts | 44 | €331 | €894 | +€563 | +170% |
| Suppliers | 440/4 | €331 | €894 | +€563 | +170% |
| Taxes, remuneration and social security | 45 | €51,522 | €57,252 | +€5,730 | +11.1% |
| Taxes | 450/3 | €5,522 | €7,252 | +€1,730 | +31.3% |
| Remuneration and social security | 454/9 | €46,000 | €50,000 | +€4,000 | +8.7% |
| Other amounts payable | 47/48 | €3,948 | €3,784 | -€164 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,056 | €6,207 | +€5,151 | +488% |
| Other operating charges | 640/8 | €1,509 | €1,107 | -€402 | -26.6% |
| Gross operating margin | 9900 | €66,218 | €88,506 | +€22,288 | +33.7% |
| Operating profit (loss) | 9901 | €63,653 | €81,192 | +€17,539 | +27.6% |
| Financial charges | 65/66B | €55 | €77 | +€22 | +40.0% |
| Recurring financial charges | 65 | €55 | €77 | +€22 | +40.0% |
| Profit (loss) for the period before taxes | 9903 | €63,598 | €81,115 | +€17,517 | +27.5% |
| Income taxes | 67/77 | €13,826 | €18,157 | +€4,331 | +31.3% |
| Profit (loss) for the period | 9904 | €49,772 | €62,958 | +€13,186 | +26.5% |
| Profit (loss) for the period to be appropriated | 9905 | €49,772 | €62,958 | +€13,186 | +26.5% |
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 13 October 2026 via checked.be.