DEZUTTER PATRICK PROJECT CONSULTING: what changed
Two fiscal 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.
DEZUTTER PATRICK PROJECT CONSULTING
Largest movements
- Cash +€77,703
up €77,703 (+925.8%), from €8,393 to €86,096
mainly Other debts (+€127,236) and Receivables within one year (+€4,346)
- Stocks and contracts +€32,056
up €32,056 (+183.3%), from €17,490 to €49,546
- Tangible fixed assets +€19,591
new in 2025: €19,591
- Receivables within one year -€4,346
down €4,346 (-99.5%), from €4,367 to €21
- Other debts +€127,236
up €127,236 (+470.5%), from €27,043 to €154,279
- Profit (loss) carried forward -€4,809
down €4,809 (-239.5%), from -€2,008 to -€6,817
- Tax, wage and social debts +€2,533
up €2,533, from €0 to €2,533
- Gross operating margin +€5,963
up €5,963 (+96.5%), from -€6,179 to -€216
- Depreciation +€3,777
up €3,777, from €0 to €3,777
- Other operating charges +€544
new in 2025: €544
- Financial charges +€272
new in 2025: €272
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 | €30,926 | €156,383 | +€125,457 | +405.7% |
| Fixed assets | 21/28 | - | €19,591 | +€19,591 | |
| Tangible fixed assets | 22/27 | - | €19,591 | +€19,591 | |
| Furniture and vehicles | 24 | - | €19,591 | +€19,591 | |
| Current assets | 29/58 | €30,926 | €136,791 | +€105,866 | +342.3% |
| Stocks and contracts in progress | 3 | €17,490 | €49,546 | +€32,056 | +183.3% |
| Stocks | 30/36 | €17,490 | €49,546 | +€32,056 | +183.3% |
| Amounts receivable within one year | 40/41 | €4,367 | €21 | -€4,346 | -99.5% |
| Other amounts receivable | 41 | €4,367 | €21 | -€4,346 | -99.5% |
| Cash at bank and in hand | 54/58 | €8,393 | €86,096 | +€77,703 | +925.8% |
| Deferred charges and accrued income | 490/1 | €675 | €1,129 | +€453 | +67.1% |
| Total equity and liabilities | 10/49 | €30,926 | €156,383 | +€125,457 | +405.7% |
| Equity | 10/15 | €2,992 | -€1,817 | -€4,809 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,008 | -€6,817 | -€4,809 | -239.5% |
| Amounts payable | 17/49 | €27,933 | €158,199 | +€130,266 | +466.3% |
| Amounts payable within one year | 42/48 | €27,933 | €158,199 | +€130,266 | +466.3% |
| Trade debts | 44 | €890 | €1,387 | +€497 | +55.8% |
| Suppliers | 440/4 | €890 | €1,387 | +€497 | +55.8% |
| Taxes, remuneration and social security | 45 | €0 | €2,533 | +€2,533 | |
| Taxes | 450/3 | €0 | €2,533 | +€2,533 | |
| Other amounts payable | 47/48 | €27,043 | €154,279 | +€127,236 | +470.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €3,777 | +€3,777 | |
| Other operating charges | 640/8 | - | €544 | +€544 | |
| Gross operating margin | 9900 | -€6,179 | -€216 | +€5,963 | +96.5% |
| Operating profit (loss) | 9901 | -€6,179 | -€4,537 | +€1,642 | +26.6% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | - | €272 | +€272 | |
| Recurring financial charges | 65 | - | €272 | +€272 | |
| Profit (loss) for the period before taxes | 9903 | -€6,179 | -€4,809 | +€1,370 | +22.2% |
| Profit (loss) for the period | 9904 | -€6,179 | -€4,809 | +€1,370 | +22.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,179 | -€4,809 | +€1,370 | +22.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.