DESCLEFS 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.
DESCLEFS CONSULTING
Largest movements
- Cash -€19,641
down €19,641 (-38.2%), from €51,472 to €31,832
mainly Trade debts (-€79,358) and Investment in fixed assets (net) (-€1,552)
- Receivables within one year -€10,542
down €10,542 (-13.3%), from €79,463 to €68,921
- Trade debts -€79,358
down €79,358 (-94.2%), from €84,262 to €4,904
- Profit (loss) carried forward +€35,840
up €35,840 (+113.7%), from €31,527 to €67,368
- Tax, wage and social debts +€12,281
up €12,281 (+133.2%), from €9,222 to €21,502
of which Taxes: +€12,121
- Financial charges -€6,102
down €6,102 (-67.8%), from €8,998 to €2,896
- Gross operating margin +€3,130
up €3,130 (+6.1%), from €51,187 to €54,317
- Taxes +€2,144
up €2,144 (+23.5%), from €9,108 to €11,252
- Depreciation +€1,021
up €1,021 (+60.8%), from €1,679 to €2,700
- Financial income -€958
down €958 (-100.0%), from €958 to €0
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 | €144,392 | €112,170 | -€32,222 | -22.3% |
| Fixed assets | 21/28 | €8,917 | €7,769 | -€1,148 | -12.9% |
| Tangible fixed assets | 22/27 | €8,692 | €7,544 | -€1,148 | -13.2% |
| Land and buildings | 22 | €1,256 | €970 | -€286 | -22.8% |
| Furniture and vehicles | 24 | €7,437 | €6,575 | -€862 | -11.6% |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €135,475 | €104,401 | -€31,074 | -22.9% |
| Amounts receivable within one year | 40/41 | €79,463 | €68,921 | -€10,542 | -13.3% |
| Trade receivables | 40 | €79,463 | €68,921 | -€10,542 | -13.3% |
| Cash at bank and in hand | 54/58 | €51,472 | €31,832 | -€19,641 | -38.2% |
| Deferred charges and accrued income | 490/1 | €4,539 | €3,648 | -€891 | -19.6% |
| Total equity and liabilities | 10/49 | €144,392 | €112,170 | -€32,222 | -22.3% |
| Equity | 10/15 | €37,127 | €72,968 | +€35,840 | +96.5% |
| Contributions | 10/11 | €5,600 | €5,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,527 | €67,368 | +€35,840 | +113.7% |
| Amounts payable | 17/49 | €107,265 | €39,203 | -€68,062 | -63.5% |
| Amounts payable within one year | 42/48 | €107,265 | €39,203 | -€68,062 | -63.5% |
| Trade debts | 44 | €84,262 | €4,904 | -€79,358 | -94.2% |
| Suppliers | 440/4 | €84,262 | €4,904 | -€79,358 | -94.2% |
| Taxes, remuneration and social security | 45 | €9,222 | €21,502 | +€12,281 | +133.2% |
| Taxes | 450/3 | €9,222 | €21,342 | +€12,121 | +131.4% |
| Remuneration and social security | 454/9 | - | €160 | +€160 | |
| Other amounts payable | 47/48 | €13,781 | €12,796 | -€985 | -7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,679 | €2,700 | +€1,021 | +60.8% |
| Other operating charges | 640/8 | - | €796 | +€796 | |
| Gross operating margin | 9900 | €51,187 | €54,317 | +€3,130 | +6.1% |
| Operating profit (loss) | 9901 | €49,508 | €50,822 | +€1,314 | +2.7% |
| Financial income | 75/76B | €958 | €0 | -€958 | -100.0% |
| Recurring financial income | 75 | €958 | €0 | -€958 | -100.0% |
| Financial charges | 65/66B | €8,998 | €2,896 | -€6,102 | -67.8% |
| Recurring financial charges | 65 | €8,998 | €2,896 | -€6,102 | -67.8% |
| Profit (loss) for the period before taxes | 9903 | €41,468 | €47,926 | +€6,458 | +15.6% |
| Income taxes | 67/77 | €9,108 | €11,252 | +€2,144 | +23.5% |
| Profit (loss) for the period | 9904 | €32,360 | €36,673 | +€4,313 | +13.3% |
| Profit (loss) for the period to be appropriated | 9905 | €32,360 | €36,673 | +€4,313 | +13.3% |
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 10 October 2026 via checked.be.