Due Consulting: what changed
What changed
Due Consulting
NACE 64.210, Activities of holding companies
filed annual accounts (NBB)
Net result for the year
€52,743
2024 · -€115,354+€168,097
Equity
€108,397
2024 · €55,653+€52,743
Cash
€49,071
2024 · €82,904-€33,833
Balance sheet total
€3.4m
2024 · €3.7m-€301,172
Largest movements
Assets
- Receivables within one year -€155,697
down €155,697 (-53.4%), from €291,813 to €136,116
of which Trade receivables: -€141,572
- Tangible fixed assets -€92,635
down €92,635 (-2.8%), from €3.3m to €3.2m
of which Land and buildings: -€73,443
Equity and liabilities
- Other debts -€221,180
down €221,180 (-11.1%), from €2.0m to €1.8m
- Debts after one year -€142,572
down €142,572 (-9.6%), from €1.5m to €1.3m
- Profit (loss) carried forward +€52,742
up €52,742, from -€52,742 to €0
- Tax, wage and social debts -€44,022
down €44,022 (-68.4%), from €64,372 to €20,350
Income statement
- Gross operating margin +€103,113
up €103,113 (+41.4%), from €249,043 to €352,155
- Depreciation -€65,564
down €65,564 (-23.6%), from €277,951 to €212,387
- Financial charges +€23,907
up €23,907 (+33.7%), from €70,946 to €94,853
- Taxes -€17,003
down €17,003, from €15,624 to -€1,379
- Other operating charges -€4,796
down €4,796 (-67.0%), from €7,161 to €2,364
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€115,354
Gross operating margin
+€103,113
Depreciation
+€65,564
Other operating charges
+€4,796
Financial income
+€1,529
Financial charges
-€23,907
Taxes
+€17,003
Result 2025
€52,743
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€184,994
Investment
-€103,092
Financing
-€115,736
Cash 2024
€82,904
From operations (derived)
+€184,994
Net result for the year
+€52,743
Depreciation
+€212,387
Receivables within one year
+€155,697
Deferred charges and accrued income
+€2,347
Provisions
-€2,105
Trade debts
+€5,968
Tax, wage and social debts
-€44,022
Other debts
-€221,180
Accrued charges and deferred income
+€23,158
Investment (derived)
-€103,092
Investment in fixed assets (net)
-€119,752
Current investments
+€16,660
Financing
-€115,736
Debts after one year
-€142,572
Current portion of long-term debt
+€26,836
Cash 2025
€49,071
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,738,816 | €3,437,643 | -€301,172 | -8.1% |
| Fixed assets | 21/28 | €3,255,408 | €3,162,773 | -€92,635 | -2.8% |
| Tangible fixed assets | 22/27 | €3,255,408 | €3,162,773 | -€92,635 | -2.8% |
| Land and buildings | 22 | €2,963,929 | €2,890,486 | -€73,443 | -2.5% |
| Furniture and vehicles | 24 | €222,288 | €203,096 | -€19,192 | -8.6% |
| Other tangible fixed assets | 26 | €69,191 | €69,191 | = | 0.0% |
| Current assets | 29/58 | €483,408 | €274,871 | -€208,537 | -43.1% |
| Amounts receivable within one year | 40/41 | €291,813 | €136,116 | -€155,697 | -53.4% |
| Trade receivables | 40 | €277,494 | €135,922 | -€141,572 | -51.0% |
| Other amounts receivable | 41 | €14,320 | €195 | -€14,125 | -98.6% |
| Current investments | 50/53 | €100,000 | €83,340 | -€16,660 | -16.7% |
| Cash at bank and in hand | 54/58 | €82,904 | €49,071 | -€33,833 | -40.8% |
| Deferred charges and accrued income | 490/1 | €8,690 | €6,343 | -€2,347 | -27.0% |
| Total equity and liabilities | 10/49 | €3,738,816 | €3,437,643 | -€301,172 | -8.1% |
| Equity | 10/15 | €55,653 | €108,397 | +€52,743 | +94.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €88,396 | €88,397 | +€1 | 0.0% |
| Tax-exempt reserves | 132 | €88,396 | €82,082 | -€6,314 | -7.1% |
| Distributable reserves | 133 | €0 | €6,315 | +€6,315 | |
| Profit (loss) carried forward | 14 | -€52,742 | €0 | +€52,742 | |
| Provisions and deferred taxes | 16 | €29,465 | €27,361 | -€2,105 | -7.1% |
| Deferred taxes | 168 | €29,465 | €27,361 | -€2,105 | -7.1% |
| Amounts payable | 17/49 | €3,653,697 | €3,301,886 | -€351,811 | -9.6% |
| Amounts payable after more than one year | 17 | €1,484,621 | €1,342,049 | -€142,572 | -9.6% |
| Financial debts | 170/4 | €1,484,621 | €1,342,049 | -€142,572 | -9.6% |
| Amounts payable within one year | 42/48 | €2,169,076 | €1,936,679 | -€232,397 | -10.7% |
| Current portion of amounts payable after more than one year | 42 | €115,736 | €142,572 | +€26,836 | +23.2% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €1,112 | €7,080 | +€5,968 | +537% |
| Suppliers | 440/4 | €1,112 | €7,080 | +€5,968 | +537% |
| Taxes, remuneration and social security | 45 | €64,372 | €20,350 | -€44,022 | -68.4% |
| Taxes | 450/3 | €64,372 | €20,350 | -€44,022 | -68.4% |
| Other amounts payable | 47/48 | €1,987,857 | €1,766,678 | -€221,180 | -11.1% |
| Accrued charges and deferred income | 492/3 | - | €23,158 | +€23,158 | |
| Non-recurring operating income | 76A | €450 | €5,241 | +€4,791 | +1,065% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €277,951 | €212,387 | -€65,564 | -23.6% |
| Other operating charges | 640/8 | €7,161 | €2,364 | -€4,796 | -67.0% |
| Gross operating margin | 9900 | €249,043 | €352,155 | +€103,113 | +41.4% |
| Operating profit (loss) | 9901 | -€36,069 | €137,404 | +€173,473 | |
| Financial income | 75/76B | €5,180 | €6,709 | +€1,529 | +29.5% |
| Recurring financial income | 75 | €5,180 | €6,709 | +€1,529 | +29.5% |
| Financial charges | 65/66B | €70,946 | €94,853 | +€23,907 | +33.7% |
| Recurring financial charges | 65 | €70,946 | €94,853 | +€23,907 | +33.7% |
| Profit (loss) for the period before taxes | 9903 | -€101,835 | €49,260 | +€151,095 | |
| Transfer from deferred taxes | 780 | €2,105 | €2,105 | = | 0.0% |
| Income taxes | 67/77 | €15,624 | -€1,379 | -€17,003 | |
| Profit (loss) for the period | 9904 | -€115,354 | €52,743 | +€168,097 | |
| Transfer from tax-exempt reserves | 789 | €6,314 | €6,314 | -€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€109,040 | €59,057 | +€168,097 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.