DHEERE 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.
DHEERE Consulting
Largest movements
- Cash +€21,956
up €21,956 (+600%), from €3,657 to €25,613
mainly Net result for the year (+€24,595) and Depreciation (+€11,142)
- Tangible fixed assets -€9,969
down €9,969 (-10.9%), from €91,105 to €81,135
of which Other tangible fixed assets: -€9,104
- Receivables within one year +€8,904
up €8,904 (+54.8%), from €16,250 to €25,154
- Profit (loss) carried forward +€24,595
up €24,595 (+134%), from €18,292 to €42,887
- Tax, wage and social debts -€2,394
down €2,394 (-25.2%), from €9,501 to €7,107
of which Taxes: -€2,377
- Taxes -€15,062
down €15,062 (-74.3%), from €20,274 to €5,212
- Gross operating margin -€1,613
down €1,613 (-3.5%), from €46,012 to €44,399
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 | €112,625 | €133,689 | +€21,064 | +18.7% |
| Fixed assets | 21/28 | €91,135 | €81,165 | -€9,969 | -10.9% |
| Tangible fixed assets | 22/27 | €91,105 | €81,135 | -€9,969 | -10.9% |
| Plant, machinery and equipment | 23 | €954 | €571 | -€383 | -40.1% |
| Furniture and vehicles | 24 | €1,178 | €695 | -€482 | -40.9% |
| Other tangible fixed assets | 26 | €88,973 | €79,869 | -€9,104 | -10.2% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €21,490 | €52,523 | +€31,033 | +144% |
| Amounts receivable within one year | 40/41 | €16,250 | €25,154 | +€8,904 | +54.8% |
| Trade receivables | 40 | €16,250 | €25,154 | +€8,904 | +54.8% |
| Cash at bank and in hand | 54/58 | €3,657 | €25,613 | +€21,956 | +600% |
| Deferred charges and accrued income | 490/1 | €1,582 | €1,756 | +€174 | +11.0% |
| Total equity and liabilities | 10/49 | €112,625 | €133,689 | +€21,064 | +18.7% |
| Equity | 10/15 | €38,752 | €63,347 | +€24,595 | +63.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,292 | €42,887 | +€24,595 | +134% |
| Amounts payable | 17/49 | €73,873 | €70,341 | -€3,531 | -4.8% |
| Amounts payable within one year | 42/48 | €73,873 | €70,341 | -€3,531 | -4.8% |
| Trade debts | 44 | €2,546 | €1,409 | -€1,137 | -44.7% |
| Suppliers | 440/4 | €2,546 | €1,409 | -€1,137 | -44.7% |
| Taxes, remuneration and social security | 45 | €9,501 | €7,107 | -€2,394 | -25.2% |
| Taxes | 450/3 | €9,484 | €7,107 | -€2,377 | -25.1% |
| Remuneration and social security | 454/9 | €17 | - | -€17 | |
| Other amounts payable | 47/48 | €61,826 | €61,826 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €2,077 | €1,771 | -€306 | -14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,865 | €11,142 | +€277 | +2.6% |
| Other operating charges | 640/8 | €180 | €266 | +€85 | +47.2% |
| Gross operating margin | 9900 | €46,012 | €44,399 | -€1,613 | -3.5% |
| Operating profit (loss) | 9901 | €32,890 | €31,220 | -€1,670 | -5.1% |
| Financial income | 75/76B | €45 | €38 | -€7 | -15.9% |
| Recurring financial income | 75 | €45 | €38 | -€7 | -15.9% |
| Financial charges | 65/66B | €1,536 | €1,452 | -€84 | -5.5% |
| Recurring financial charges | 65 | €1,536 | €1,452 | -€84 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €31,399 | €29,807 | -€1,592 | -5.1% |
| Income taxes | 67/77 | €20,274 | €5,212 | -€15,062 | -74.3% |
| Profit (loss) for the period | 9904 | €11,125 | €24,595 | +€13,470 | +121% |
| Profit (loss) for the period to be appropriated | 9905 | €11,125 | €24,595 | +€13,470 | +121% |
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.