Deterville 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.
Deterville Consulting
Largest movements
- Tangible fixed assets -€17,173
down €17,173 (-35.9%), from €47,801 to €30,628
- Receivables within one year -€16,211
down €16,211 (-88.4%), from €18,342 to €2,131
of which Trade receivables: -€13,963
- Intangible fixed assets -€6,515
no longer reported in 2025 (was €6,515)
- Cash +€876
up €876 (+281%), from €312 to €1,188
mainly Other debts (+€32,085) and Depreciation (+€21,811)
- Other debts +€32,085
up €32,085 (+127%), from €25,171 to €57,256
- Profit (loss) carried forward -€31,598
down €31,598 (-74.2%), from -€42,591 to -€74,190
- Trade debts -€13,409
down €13,409 (-80.8%), from €16,597 to €3,188
- Debts after one year -€12,776
down €12,776 (-38.6%), from €33,118 to €20,343
- Tax, wage and social debts -€10,497
down €10,497 (-49.3%), from €21,281 to €10,784
of which Remuneration and social security: -€5,590
- Staff costs -€14,349
down €14,349 (-44.7%), from €32,086 to €17,737
- Depreciation +€7,925
up €7,925 (+57.1%), from €13,886 to €21,811
- Other operating charges -€5,779
down €5,779 (-79.2%), from €7,297 to €1,518
- Gross operating margin +€3,247
up €3,247 (+20.1%), from €16,149 to €19,396
- Financial charges +€1,323
up €1,323 (+41.1%), from €3,221 to €4,544
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 | €72,970 | €34,168 | -€38,803 | -53.2% |
| Fixed assets | 21/28 | €54,316 | €30,628 | -€23,688 | -43.6% |
| Intangible fixed assets | 21 | €6,515 | - | -€6,515 | |
| Tangible fixed assets | 22/27 | €47,801 | €30,628 | -€17,173 | -35.9% |
| Furniture and vehicles | 24 | €47,801 | €30,628 | -€17,173 | -35.9% |
| Current assets | 29/58 | €18,654 | €3,539 | -€15,115 | -81.0% |
| Amounts receivable within one year | 40/41 | €18,342 | €2,131 | -€16,211 | -88.4% |
| Trade receivables | 40 | €13,963 | - | -€13,963 | |
| Other amounts receivable | 41 | €4,379 | €2,131 | -€2,248 | -51.3% |
| Cash at bank and in hand | 54/58 | €312 | €1,188 | +€876 | +281% |
| Deferred charges and accrued income | 490/1 | - | €220 | +€220 | |
| Total equity and liabilities | 10/49 | €72,970 | €34,168 | -€38,803 | -53.2% |
| Equity | 10/15 | -€39,591 | -€71,190 | -€31,598 | -79.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,591 | -€74,190 | -€31,598 | -74.2% |
| Amounts payable | 17/49 | €112,562 | €105,357 | -€7,204 | -6.4% |
| Amounts payable after more than one year | 17 | €33,118 | €20,343 | -€12,776 | -38.6% |
| Financial debts | 170/4 | €33,118 | €20,343 | -€12,776 | -38.6% |
| Amounts payable within one year | 42/48 | €79,443 | €85,015 | +€5,572 | +7.0% |
| Current portion of amounts payable after more than one year | 42 | €16,394 | €13,786 | -€2,608 | -15.9% |
| Trade debts | 44 | €16,597 | €3,188 | -€13,409 | -80.8% |
| Suppliers | 440/4 | €16,597 | €3,188 | -€13,409 | -80.8% |
| Taxes, remuneration and social security | 45 | €21,281 | €10,784 | -€10,497 | -49.3% |
| Taxes | 450/3 | €15,691 | €10,784 | -€4,906 | -31.3% |
| Remuneration and social security | 454/9 | €5,590 | - | -€5,590 | |
| Other amounts payable | 47/48 | €25,171 | €57,256 | +€32,085 | +127% |
| Remuneration, social security and pensions | 62 | €32,086 | €17,737 | -€14,349 | -44.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,886 | €21,811 | +€7,925 | +57.1% |
| Other operating charges | 640/8 | €7,297 | €1,518 | -€5,779 | -79.2% |
| Non-recurring operating charges | 66A | - | €4,515 | +€4,515 | |
| Gross operating margin | 9900 | €16,149 | €19,396 | +€3,247 | +20.1% |
| Operating profit (loss) | 9901 | -€37,120 | -€26,185 | +€10,935 | +29.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,221 | €4,544 | +€1,323 | +41.1% |
| Recurring financial charges | 65 | €3,221 | €4,544 | +€1,323 | +41.1% |
| Profit (loss) for the period before taxes | 9903 | -€40,341 | -€30,729 | +€9,611 | +23.8% |
| Income taxes | 67/77 | €621 | €869 | +€248 | +40.0% |
| Profit (loss) for the period | 9904 | -€40,961 | -€31,598 | +€9,363 | +22.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€40,961 | -€31,598 | +€9,363 | +22.9% |
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 24 October 2026 via checked.be.