DERYCKE CONSULTANCY: 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.
DERYCKE CONSULTANCY
Largest movements
- Receivables within one year -€147,978
down €147,978 (-82.5%), from €179,285 to €31,308
of which Trade receivables: -€148,758
- Cash -€6,479
down €6,479 (-12.2%), from €52,946 to €46,467
mainly Contributions, distributions and other (-€110,000) and Trade debts (-€56,703)
- Profit (loss) carried forward -€105,754
down €105,754 (-88.1%), from €120,037 to €14,283
- Trade debts -€56,703
down €56,703 (-82.4%), from €68,804 to €12,101
- Other debts +€20,000
new in 2025: €20,000
- Accrued charges and deferred income -€12,000
no longer reported in 2025 (was €12,000)
- Taxes -€2,526
down €2,526 (-85.4%), from €2,959 to €433
- Gross operating margin -€1,632
down €1,632 (-24.3%), from €6,711 to €5,080
- Financial charges -€193
down €193 (-84.1%), from €229 to €36
- Other operating charges +€68
up €68 (+12.2%), from €559 to €628
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 | €232,232 | €77,775 | -€154,457 | -66.5% |
| Current assets | 29/58 | €232,232 | €77,775 | -€154,457 | -66.5% |
| Amounts receivable within one year | 40/41 | €179,285 | €31,308 | -€147,978 | -82.5% |
| Trade receivables | 40 | €174,604 | €25,846 | -€148,758 | -85.2% |
| Other amounts receivable | 41 | €4,681 | €5,462 | +€781 | +16.7% |
| Cash at bank and in hand | 54/58 | €52,946 | €46,467 | -€6,479 | -12.2% |
| Total equity and liabilities | 10/49 | €232,232 | €77,775 | -€154,457 | -66.5% |
| Equity | 10/15 | €151,428 | €45,673 | -€105,754 | -69.8% |
| Contributions | 10/11 | €22,500 | €22,500 | = | 0.0% |
| Reserves | 13 | €8,891 | €8,891 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,250 | €2,250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,250 | €2,250 | = | 0.0% |
| Distributable reserves | 133 | €6,641 | €6,641 | = | 0.0% |
| Profit (loss) carried forward | 14 | €120,037 | €14,283 | -€105,754 | -88.1% |
| Amounts payable | 17/49 | €80,804 | €32,101 | -€48,703 | -60.3% |
| Amounts payable within one year | 42/48 | €68,804 | €32,101 | -€36,703 | -53.3% |
| Trade debts | 44 | €68,804 | €12,101 | -€56,703 | -82.4% |
| Suppliers | 440/4 | €68,804 | €12,101 | -€56,703 | -82.4% |
| Other amounts payable | 47/48 | - | €20,000 | +€20,000 | |
| Accrued charges and deferred income | 492/3 | €12,000 | - | -€12,000 | |
| Other operating charges | 640/8 | €559 | €628 | +€68 | +12.2% |
| Gross operating margin | 9900 | €6,711 | €5,080 | -€1,632 | -24.3% |
| Operating profit (loss) | 9901 | €6,152 | €4,452 | -€1,700 | -27.6% |
| Financial income | 75/76B | €210 | €263 | +€53 | +25.1% |
| Recurring financial income | 75 | €210 | €263 | +€53 | +25.1% |
| Financial charges | 65/66B | €229 | €36 | -€193 | -84.1% |
| Recurring financial charges | 65 | €229 | €36 | -€193 | -84.1% |
| Profit (loss) for the period before taxes | 9903 | €6,134 | €4,679 | -€1,455 | -23.7% |
| Income taxes | 67/77 | €2,959 | €433 | -€2,526 | -85.4% |
| Profit (loss) for the period | 9904 | €3,174 | €4,246 | +€1,071 | +33.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,174 | €4,246 | +€1,071 | +33.8% |
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 26 October 2026 via checked.be.