Jef De Bie 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.
Jef De Bie Consulting
Largest movements
- Receivables within one year +€34,511
up €34,511 (+85.3%), from €40,450 to €74,960
of which Other amounts receivable: +€33,512
- Cash -€2,915
down €2,915 (-44.0%), from €6,617 to €3,702
mainly Receivables within one year (-€34,511) and Investment in fixed assets (net) (-€3,624)
- Deferred charges and accrued income +€1,827
up €1,827 (+3,613%), from €51 to €1,877
- Tangible fixed assets +€919
up €919 (+16.5%), from €5,557 to €6,476
of which Other tangible fixed assets: +€2,530
- Profit (loss) carried forward +€28,124
up €28,124 (+78.9%), from €35,647 to €63,771
- Tax, wage and social debts +€6,246
up €6,246 (+39.1%), from €15,963 to €22,210
- Gross operating margin -€3,354
down €3,354 (-7.1%), from €47,032 to €43,679
- Financial charges +€3,309
up €3,309 (+2,694%), from €123 to €3,432
- Other operating charges +€1,906
up €1,906 (+436%), from €437 to €2,343
- Financial income +€1,362
up €1,362 (+243%), from €560 to €1,922
- Depreciation +€1,323
up €1,323 (+95.6%), from €1,383 to €2,705
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 | €52,674 | €87,016 | +€34,341 | +65.2% |
| Fixed assets | 21/28 | €5,557 | €6,476 | +€919 | +16.5% |
| Tangible fixed assets | 22/27 | €5,557 | €6,476 | +€919 | +16.5% |
| Furniture and vehicles | 24 | €5,557 | €3,946 | -€1,611 | -29.0% |
| Other tangible fixed assets | 26 | - | €2,530 | +€2,530 | |
| Current assets | 29/58 | €47,117 | €80,539 | +€33,422 | +70.9% |
| Amounts receivable within one year | 40/41 | €40,450 | €74,960 | +€34,511 | +85.3% |
| Trade receivables | 40 | €21,962 | €22,960 | +€998 | +4.5% |
| Other amounts receivable | 41 | €18,488 | €52,000 | +€33,512 | +181% |
| Cash at bank and in hand | 54/58 | €6,617 | €3,702 | -€2,915 | -44.0% |
| Deferred charges and accrued income | 490/1 | €51 | €1,877 | +€1,827 | +3,613% |
| Total equity and liabilities | 10/49 | €52,674 | €87,016 | +€34,341 | +65.2% |
| Equity | 10/15 | €36,647 | €64,771 | +€28,124 | +76.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,647 | €63,771 | +€28,124 | +78.9% |
| Amounts payable | 17/49 | €16,027 | €22,244 | +€6,217 | +38.8% |
| Amounts payable within one year | 42/48 | €16,027 | €22,244 | +€6,217 | +38.8% |
| Trade debts | 44 | €63 | €34 | -€29 | -45.8% |
| Suppliers | 440/4 | €63 | €34 | -€29 | -45.8% |
| Taxes, remuneration and social security | 45 | €15,963 | €22,210 | +€6,246 | +39.1% |
| Taxes | 450/3 | €15,963 | €22,210 | +€6,246 | +39.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,383 | €2,705 | +€1,323 | +95.6% |
| Other operating charges | 640/8 | €437 | €2,343 | +€1,906 | +436% |
| Gross operating margin | 9900 | €47,032 | €43,679 | -€3,354 | -7.1% |
| Operating profit (loss) | 9901 | €45,212 | €38,630 | -€6,582 | -14.6% |
| Financial income | 75/76B | €560 | €1,922 | +€1,362 | +243% |
| Recurring financial income | 75 | €560 | €1,922 | +€1,362 | +243% |
| Financial charges | 65/66B | €123 | €3,432 | +€3,309 | +2,694% |
| Recurring financial charges | 65 | €123 | €3,432 | +€3,309 | +2,694% |
| Profit (loss) for the period before taxes | 9903 | €45,650 | €37,121 | -€8,529 | -18.7% |
| Income taxes | 67/77 | €10,002 | €8,997 | -€1,006 | -10.1% |
| Profit (loss) for the period | 9904 | €35,647 | €28,124 | -€7,524 | -21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €35,647 | €28,124 | -€7,524 | -21.1% |
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 25 October 2026 via checked.be.