DETA CONSULTING & MANAGEMENT: 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.
DETA CONSULTING & MANAGEMENT
Largest movements
- Receivables within one year +€10,297
up €10,297 (+41.6%), from €24,757 to €35,054
- Tangible fixed assets -€10,029
down €10,029 (-4.3%), from €231,314 to €221,285
of which Land and buildings: -€9,168
- Cash +€3,476
up €3,476 (+21.2%), from €16,379 to €19,856
mainly Depreciation (+€10,029) and Net result for the year (+€3,624)
- Reserves +€3,624
up €3,624 (+6.5%), from €55,671 to €59,294
of which Distributable reserves: +€3,624
- Gross operating margin -€6,403
down €6,403 (-30.2%), from €21,169 to €14,766
- Taxes -€586
down €586 (-61.8%), from €948 to €362
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 | €278,620 | €282,365 | +€3,745 | +1.3% |
| Fixed assets | 21/28 | €237,234 | €227,205 | -€10,029 | -4.2% |
| Tangible fixed assets | 22/27 | €231,314 | €221,285 | -€10,029 | -4.3% |
| Land and buildings | 22 | €229,767 | €220,599 | -€9,168 | -4.0% |
| Plant, machinery and equipment | 23 | €1,547 | €686 | -€861 | -55.6% |
| Financial fixed assets | 28 | €5,920 | €5,920 | = | 0.0% |
| Current assets | 29/58 | €41,386 | €55,160 | +€13,773 | +33.3% |
| Amounts receivable within one year | 40/41 | €24,757 | €35,054 | +€10,297 | +41.6% |
| Other amounts receivable | 41 | €24,757 | €35,054 | +€10,297 | +41.6% |
| Cash at bank and in hand | 54/58 | €16,379 | €19,856 | +€3,476 | +21.2% |
| Deferred charges and accrued income | 490/1 | €250 | €250 | = | 0.0% |
| Total equity and liabilities | 10/49 | €278,620 | €282,365 | +€3,745 | +1.3% |
| Equity | 10/15 | €213,385 | €217,008 | +€3,624 | +1.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €55,671 | €59,294 | +€3,624 | +6.5% |
| Tax-exempt reserves | 132 | €116 | €116 | = | 0.0% |
| Distributable reserves | 133 | €55,555 | €59,178 | +€3,624 | +6.5% |
| Profit (loss) carried forward | 14 | €139,114 | €139,114 | = | 0.0% |
| Amounts payable | 17/49 | €65,236 | €65,357 | +€121 | +0.2% |
| Amounts payable after more than one year | 17 | €5,920 | €5,920 | = | 0.0% |
| Other amounts payable | 178/9 | €5,920 | €5,920 | = | 0.0% |
| Amounts payable within one year | 42/48 | €58,495 | €58,591 | +€96 | +0.2% |
| Trade debts | 44 | €1,122 | €1,804 | +€682 | +60.8% |
| Suppliers | 440/4 | €1,122 | €1,804 | +€682 | +60.8% |
| Taxes, remuneration and social security | 45 | €948 | €362 | -€586 | -61.8% |
| Taxes | 450/3 | €948 | €362 | -€586 | -61.8% |
| Other amounts payable | 47/48 | €56,425 | €56,425 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €821 | €845 | +€25 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,029 | €10,029 | = | 0.0% |
| Other operating charges | 640/8 | €575 | €591 | +€17 | +2.9% |
| Gross operating margin | 9900 | €21,169 | €14,766 | -€6,403 | -30.2% |
| Operating profit (loss) | 9901 | €10,565 | €4,146 | -€6,420 | -60.8% |
| Financial income | 75/76B | €24 | €1 | -€23 | -96.7% |
| Recurring financial income | 75 | €24 | €1 | -€23 | -96.7% |
| Financial charges | 65/66B | €161 | €161 | = | 0.0% |
| Recurring financial charges | 65 | €161 | €161 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €10,429 | €3,986 | -€6,443 | -61.8% |
| Income taxes | 67/77 | €948 | €362 | -€586 | -61.8% |
| Profit (loss) for the period | 9904 | €9,481 | €3,624 | -€5,857 | -61.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,481 | €3,624 | -€5,857 | -61.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.