Despriet 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.
Despriet Consulting
Largest movements
- Receivables within one year -€116,408
down €116,408 (-74.6%), from €155,987 to €39,579
of which Other amounts receivable: -€120,638
- Tangible fixed assets +€13,467
up €13,467 (+105%), from €12,766 to €26,234
of which Furniture and vehicles: +€18,106
- Current investments -€7,056
down €7,056 (-100%), from €7,056 to €0
- Reserves -€164,732
down €164,732 (-78.5%), from €209,732 to €45,000
- Other debts +€30,743
up €30,743, from €0 to €30,743
- Tax, wage and social debts +€15,524
up €15,524 (+127%), from €12,261 to €27,785
of which Taxes: +€12,263
- Trade debts +€5,051
up €5,051 (+168%), from €3,012 to €8,063
- Profit (loss) carried forward +€2,891
new in 2025: €2,891
- Gross operating margin +€18,686
up €18,686 (+33.2%), from €56,259 to €74,945
- Depreciation +€3,970
up €3,970 (+156%), from €2,539 to €6,509
- Staff costs +€3,604
new in 2025: €3,604
- Financial income -€1,401
down €1,401 (-20.6%), from €6,808 to €5,407
- Financial charges +€1,367
up €1,367 (+266%), from €515 to €1,881
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 | €226,004 | €115,548 | -€110,456 | -48.9% |
| Fixed assets | 21/28 | €12,766 | €26,234 | +€13,467 | +105% |
| Tangible fixed assets | 22/27 | €12,766 | €26,234 | +€13,467 | +105% |
| Plant, machinery and equipment | 23 | €5,362 | €723 | -€4,638 | -86.5% |
| Furniture and vehicles | 24 | €7,405 | €25,510 | +€18,106 | +245% |
| Current assets | 29/58 | €213,238 | €89,314 | -€123,924 | -58.1% |
| Amounts receivable after more than one year | 29 | - | €0 | = | |
| Trade receivables | 290 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €155,987 | €39,579 | -€116,408 | -74.6% |
| Trade receivables | 40 | €33,684 | €37,914 | +€4,230 | +12.6% |
| Other amounts receivable | 41 | €122,303 | €1,665 | -€120,638 | -98.6% |
| Current investments | 50/53 | €7,056 | €0 | -€7,056 | -100% |
| Cash at bank and in hand | 54/58 | €47,860 | €47,918 | +€58 | +0.1% |
| Deferred charges and accrued income | 490/1 | €2,335 | €1,818 | -€518 | -22.2% |
| Total equity and liabilities | 10/49 | €226,004 | €115,548 | -€110,456 | -48.9% |
| Equity | 10/15 | €210,732 | €48,891 | -€161,841 | -76.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €209,732 | €45,000 | -€164,732 | -78.5% |
| Distributable reserves | 133 | €209,732 | €45,000 | -€164,732 | -78.5% |
| Profit (loss) carried forward | 14 | - | €2,891 | +€2,891 | |
| Amounts payable | 17/49 | €15,273 | €66,657 | +€51,385 | +336% |
| Amounts payable within one year | 42/48 | €15,273 | €66,590 | +€51,318 | +336% |
| Trade debts | 44 | €3,012 | €8,063 | +€5,051 | +168% |
| Suppliers | 440/4 | €3,012 | €8,063 | +€5,051 | +168% |
| Taxes, remuneration and social security | 45 | €12,261 | €27,785 | +€15,524 | +127% |
| Taxes | 450/3 | €12,261 | €24,524 | +€12,263 | +100% |
| Remuneration and social security | 454/9 | - | €3,261 | +€3,261 | |
| Other amounts payable | 47/48 | €0 | €30,743 | +€30,743 | |
| Accrued charges and deferred income | 492/3 | - | €67 | +€67 | |
| Remuneration, social security and pensions | 62 | - | €3,604 | +€3,604 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,539 | €6,509 | +€3,970 | +156% |
| Other operating charges | 640/8 | €1,864 | €2,954 | +€1,090 | +58.5% |
| Gross operating margin | 9900 | €56,259 | €74,945 | +€18,686 | +33.2% |
| Operating profit (loss) | 9901 | €51,857 | €61,878 | +€10,022 | +19.3% |
| Financial income | 75/76B | €6,808 | €5,407 | -€1,401 | -20.6% |
| Recurring financial income | 75 | €6,808 | €5,407 | -€1,401 | -20.6% |
| Financial charges | 65/66B | €515 | €1,881 | +€1,367 | +266% |
| Recurring financial charges | 65 | €515 | €1,881 | +€1,367 | +266% |
| Profit (loss) for the period before taxes | 9903 | €58,150 | €65,404 | +€7,254 | +12.5% |
| Income taxes | 67/77 | €12,285 | €13,378 | +€1,092 | +8.9% |
| Profit (loss) for the period | 9904 | €45,864 | €52,026 | +€6,162 | +13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €45,864 | €52,026 | +€6,162 | +13.4% |
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.