DHAENE 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.
DHAENE CONSULTING
Largest movements
- Receivables after one year -€36,707
down €36,707 (-100%), from €36,707 to €0
- Cash -€20,323
down €20,323 (-30.8%), from €65,954 to €45,631
mainly Contributions, distributions and other (-€50,000) and Debts after one year (-€13,344)
- Tangible fixed assets -€17,016
down €17,016 (-30.5%), from €55,765 to €38,749
of which Furniture and vehicles: -€14,598
- Receivables within one year +€7,826
up €7,826 (+119,657%), from €7 to €7,832
- Deferred charges and accrued income +€3,158
up €3,158 (+88.0%), from €3,589 to €6,747
- Reserves -€50,000
down €50,000 (-36.8%), from €135,857 to €85,857
- Debts after one year -€13,344
down €13,344 (-84.3%), from €15,826 to €2,482
- Tax, wage and social debts -€6,753
down €6,753 (-71.0%), from €9,508 to €2,755
- Short-term financial debts +€4,700
new in 2025: €4,700
- Profit (loss) carried forward +€3,551
up €3,551 (+21.3%), from -€16,668 to -€13,116
- Gross operating margin +€16,392
up €16,392 (+224%), from €7,332 to €23,723
- Financial charges -€478
down €478 (-27.0%), from €1,770 to €1,291
- Depreciation -€262
down €262 (-1.4%), from €18,315 to €18,053
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 | €166,461 | €104,899 | -€61,562 | -37.0% |
| Fixed assets | 21/28 | €60,205 | €44,689 | -€15,516 | -25.8% |
| Tangible fixed assets | 22/27 | €55,765 | €38,749 | -€17,016 | -30.5% |
| Plant, machinery and equipment | 23 | €1,572 | €28 | -€1,544 | -98.2% |
| Furniture and vehicles | 24 | €46,410 | €31,812 | -€14,598 | -31.5% |
| Other tangible fixed assets | 26 | €7,784 | €6,909 | -€874 | -11.2% |
| Financial fixed assets | 28 | €4,440 | €5,940 | +€1,500 | +33.8% |
| Current assets | 29/58 | €106,256 | €60,210 | -€46,046 | -43.3% |
| Amounts receivable after more than one year | 29 | €36,707 | €0 | -€36,707 | -100% |
| Other amounts receivable | 291 | €36,707 | €0 | -€36,707 | -100% |
| Amounts receivable within one year | 40/41 | €7 | €7,832 | +€7,826 | +119,657% |
| Other amounts receivable | 41 | €7 | €7,832 | +€7,826 | +119,657% |
| Cash at bank and in hand | 54/58 | €65,954 | €45,631 | -€20,323 | -30.8% |
| Deferred charges and accrued income | 490/1 | €3,589 | €6,747 | +€3,158 | +88.0% |
| Total equity and liabilities | 10/49 | €166,461 | €104,899 | -€61,562 | -37.0% |
| Equity | 10/15 | €124,190 | €77,741 | -€46,449 | -37.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €135,857 | €85,857 | -€50,000 | -36.8% |
| Distributable reserves | 133 | €135,857 | €85,857 | -€50,000 | -36.8% |
| Profit (loss) carried forward | 14 | -€16,668 | -€13,116 | +€3,551 | +21.3% |
| Amounts payable | 17/49 | €42,271 | €27,158 | -€15,113 | -35.8% |
| Amounts payable after more than one year | 17 | €15,826 | €2,482 | -€13,344 | -84.3% |
| Financial debts | 170/4 | €15,826 | €2,482 | -€13,344 | -84.3% |
| Amounts payable within one year | 42/48 | €26,445 | €24,676 | -€1,769 | -6.7% |
| Current portion of amounts payable after more than one year | 42 | €13,979 | €13,344 | -€635 | -4.5% |
| Financial debts | 43 | - | €4,700 | +€4,700 | |
| Credit institutions | 430/8 | - | €4,700 | +€4,700 | |
| Trade debts | 44 | €410 | €1,844 | +€1,434 | +350% |
| Suppliers | 440/4 | €410 | €1,844 | +€1,434 | +350% |
| Taxes, remuneration and social security | 45 | €9,508 | €2,755 | -€6,753 | -71.0% |
| Taxes | 450/3 | €9,508 | €2,755 | -€6,753 | -71.0% |
| Other amounts payable | 47/48 | €2,548 | €2,034 | -€515 | -20.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,315 | €18,053 | -€262 | -1.4% |
| Other operating charges | 640/8 | €528 | €653 | +€125 | +23.7% |
| Gross operating margin | 9900 | €7,332 | €23,723 | +€16,392 | +224% |
| Operating profit (loss) | 9901 | -€11,511 | €5,017 | +€16,528 | |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €1,770 | €1,291 | -€478 | -27.0% |
| Recurring financial charges | 65 | €1,770 | €1,291 | -€478 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | -€13,281 | €3,726 | +€17,007 | |
| Income taxes | 67/77 | €186 | €174 | -€12 | -6.4% |
| Profit (loss) for the period | 9904 | -€13,468 | €3,551 | +€17,019 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,468 | €3,551 | +€17,019 |
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 30 October 2026 via checked.be.