Detalle 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.
What changed
Detalle Consulting
NACE 85.599, Other education
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€1,804
2024 · -€2,793+€989
Equity
€253,848
2024 · €255,652-€1,804
Cash
€119,541
2024 · €203,354-€83,813
Balance sheet total
€313,848
2024 · €320,741-€6,893
Largest movements
Assets
- Current investments +€89,033
up €89,033 (+91.3%), from €97,536 to €186,569
- Cash -€83,813
down €83,813 (-41.2%), from €203,354 to €119,541
mainly Current investments (-€89,033) and Tax, wage and social debts (-€5,090)
- Receivables within one year -€12,012
down €12,012 (-60.8%), from €19,750 to €7,738
of which Trade receivables: -€14,890
Equity and liabilities
- Tax, wage and social debts -€5,090
down €5,090 (-7.8%), from €65,042 to €59,952
of which Taxes: -€5,355
Income statement
- Turnover -€59,894
down €59,894 (-65.0%), from €92,167 to €32,273
- Purchases and services -€41,006
down €41,006 (-92.7%), from €44,253 to €3,247
- Financial income -€35,679
down €35,679 (-91.9%), from €38,831 to €3,152
of which Non-recurring financial income: -€35,679
- Financial charges -€33,479
down €33,479 (-91.8%), from €36,474 to €2,996
of which Non-recurring financial charges: -€33,479
- Gross operating margin -€18,889
down €18,889 (-39.4%), from €47,914 to €29,026
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.
Result 2024
-€2,793
Gross operating margin
-€18,889
Staff costs
+€14,038
Other operating charges
-€194
Financial income
-€35,679
Financial charges
+€33,479
Taxes
+€8,234
Result 2025
-€1,804
raises the resultlowers the result
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.
From operations
+€5,220
Investment
-€89,033
Financing
€0
Cash 2024
€203,354
From operations (derived)
+€5,220
Net result for the year
-€1,804
Smaller working-capital items
+€102
Receivables within one year
+€12,012
Tax, wage and social debts
-€5,090
Investment (derived)
-€89,033
Current investments
-€89,033
Cash 2025
€119,541
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €320,741 | €313,848 | -€6,893 | -2.1% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Assets under construction and advance payments | 27 | €0 | €0 | = | |
| Financial fixed assets | 28 | €0 | €0 | = | |
| Current assets | 29/58 | €320,741 | €313,848 | -€6,893 | -2.1% |
| Amounts receivable after more than one year | 29 | €101 | €0 | -€101 | -100% |
| Other amounts receivable | 291 | €101 | €0 | -€101 | -100% |
| Amounts receivable within one year | 40/41 | €19,750 | €7,738 | -€12,012 | -60.8% |
| Trade receivables | 40 | €14,890 | €0 | -€14,890 | -100% |
| Other amounts receivable | 41 | €4,860 | €7,738 | +€2,878 | +59.2% |
| Current investments | 50/53 | €97,536 | €186,569 | +€89,033 | +91.3% |
| Cash at bank and in hand | 54/58 | €203,354 | €119,541 | -€83,813 | -41.2% |
| Total equity and liabilities | 10/49 | €320,741 | €313,848 | -€6,893 | -2.1% |
| Equity | 10/15 | €255,652 | €253,848 | -€1,804 | -0.7% |
| Contributions | 10/11 | €253,003 | €251,199 | -€1,804 | -0.7% |
| Revaluation surpluses | 12 | €0 | €0 | = | |
| Reserves | 13 | €2,649 | €2,649 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | €0 | = | |
| Reserves not available under the articles | 1311 | €0 | €0 | = | |
| Own shares acquired | 1312 | €0 | €0 | = | |
| Financial assistance | 1313 | €0 | €0 | = | |
| Other | 1319 | €0 | €0 | = | |
| Tax-exempt reserves | 132 | €0 | €0 | = | |
| Distributable reserves | 133 | €2,649 | €2,649 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Investment grants | 15 | €0 | €0 | = | |
| Advance to shareholders on the distribution of net assets | 19 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €0 | €0 | = | |
| Provisions for liabilities and charges | 160/5 | €0 | €0 | = | |
| Pensions and similar obligations | 160 | €0 | €0 | = | |
| Taxes | 161 | €0 | €0 | = | |
| Major repairs and maintenance | 162 | €0 | €0 | = | |
| Environmental obligations | 163 | €0 | €0 | = | |
| Other liabilities and charges | 164/5 | €0 | €0 | = | |
| Deferred taxes | 168 | €0 | €0 | = | |
| Amounts payable | 17/49 | €65,089 | €60,000 | -€5,089 | -7.8% |
| Amounts payable within one year | 42/48 | €65,089 | €60,000 | -€5,089 | -7.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Financial debts | 43 | €0 | €0 | = | |
| Credit institutions | 430/8 | €0 | €0 | = | |
| Other loans | 439 | €0 | €0 | = | |
| Trade debts | 44 | €47 | €48 | +€1 | +2.5% |
| Suppliers | 440/4 | €47 | €48 | +€1 | +2.5% |
| Bills of exchange payable | 441 | €0 | €0 | = | |
| Advances received on contracts in progress | 46 | €0 | €0 | = | |
| Taxes, remuneration and social security | 45 | €65,042 | €59,952 | -€5,090 | -7.8% |
| Taxes | 450/3 | €5,516 | €161 | -€5,355 | -97.1% |
| Remuneration and social security | 454/9 | €59,526 | €59,791 | +€265 | +0.4% |
| Turnover | 70 | €92,167 | €32,273 | -€59,894 | -65.0% |
| Non-recurring operating income | 76A | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €44,253 | €3,247 | -€41,006 | -92.7% |
| Remuneration, social security and pensions | 62 | €51,355 | €37,316 | -€14,038 | -27.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €0 | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €0 | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | €0 | = | |
| Other operating charges | 640/8 | €387 | €581 | +€194 | +50.1% |
| Gross operating margin | 9900 | €47,914 | €29,026 | -€18,889 | -39.4% |
| Operating profit (loss) | 9901 | -€3,828 | -€8,872 | -€5,045 | -132% |
| Financial income | 75/76B | €38,831 | €3,152 | -€35,679 | -91.9% |
| Recurring financial income | 75 | €0 | €0 | = | |
| Non-recurring financial income | 76B | €38,831 | €3,152 | -€35,679 | -91.9% |
| Financial charges | 65/66B | €36,474 | €2,996 | -€33,479 | -91.8% |
| Recurring financial charges | 65 | €0 | €0 | = | |
| Non-recurring financial charges | 66B | €36,474 | €2,996 | -€33,479 | -91.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,471 | -€8,716 | -€7,245 | -493% |
| Transfer from deferred taxes | 780 | €0 | €0 | = | |
| Transfer to deferred taxes | 680 | €0 | €0 | = | |
| Income taxes | 67/77 | €1,322 | -€6,912 | -€8,234 | |
| Profit (loss) for the period | 9904 | -€2,793 | -€1,804 | +€989 | +35.4% |
| Transfer from tax-exempt reserves | 789 | €0 | €0 | = | |
| Transfer to tax-exempt reserves | 689 | €0 | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,793 | -€1,804 | +€989 | +35.4% |
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 23 October 2026 via checked.be.