ROB DETHIER 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.
ROB DETHIER CONSULTING
Largest movements
- Receivables within one year +€501,453
up €501,453 (+13928.1%), from €3,600 to €505,053
of which Other amounts receivable: +€493,164
- Receivables after one year +€155,000
up €155,000 (+44.3%), from €350,000 to €505,000
- Cash -€101,484
no longer reported in 2025 (was €101,484)
mainly Contributions, distributions and other (-€600,000) and Receivables within one year (-€501,453)
- Other debts +€607,389
up €607,389 (+197.4%), from €307,726 to €915,115
- Financial income +€598,358
up €598,358 (+2912.0%), from €20,548 to €618,906
- Turnover -€178,650
down €178,650 (-47.3%), from €377,500 to €198,850
- Services and other goods -€129,336
down €129,336 (-36.9%), from €350,571 to €221,234
- Taxes -€12,550
no longer reported in 2025 (was €12,550)
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 | €7,079,596 | €7,653,520 | +€573,925 | +8.1% |
| Fixed assets | 21/28 | €6,603,963 | €6,603,963 | = | 0.0% |
| Financial fixed assets | 28 | €6,603,963 | €6,603,963 | = | 0.0% |
| Affiliated companies | 280/1 | €6,603,963 | €6,603,963 | = | 0.0% |
| Participating interests | 280 | €6,603,963 | €6,603,963 | = | 0.0% |
| Current assets | 29/58 | €475,633 | €1,049,557 | +€573,925 | +120.7% |
| Amounts receivable after more than one year | 29 | €350,000 | €505,000 | +€155,000 | +44.3% |
| Other amounts receivable | 291 | €350,000 | €505,000 | +€155,000 | +44.3% |
| Amounts receivable within one year | 40/41 | €3,600 | €505,053 | +€501,453 | +13928.1% |
| Trade receivables | 40 | - | €8,289 | +€8,289 | |
| Other amounts receivable | 41 | €3,600 | €496,765 | +€493,164 | +13697.9% |
| Cash at bank and in hand | 54/58 | €101,484 | - | -€101,484 | |
| Deferred charges and accrued income | 490/1 | €20,548 | €39,504 | +€18,956 | +92.3% |
| Total equity and liabilities | 10/49 | €7,079,596 | €7,653,520 | +€573,925 | +8.1% |
| Equity | 10/15 | €6,738,058 | €6,725,504 | -€12,555 | -0.2% |
| Contributions | 10/11 | €124,000 | €124,000 | = | 0.0% |
| Capital | 10 | €124,000 | €124,000 | = | 0.0% |
| Issued capital | 100 | €124,000 | €124,000 | = | 0.0% |
| Revaluation surpluses | 12 | €1,387,627 | €1,387,627 | = | 0.0% |
| Reserves | 13 | €5,226,432 | €5,213,877 | -€12,555 | -0.2% |
| Non-distributable reserves | 130/1 | €12,400 | €12,400 | = | 0.0% |
| Legal reserve | 130 | €12,400 | €12,400 | = | 0.0% |
| Distributable reserves | 133 | €5,214,032 | €5,201,477 | -€12,555 | -0.2% |
| Amounts payable | 17/49 | €341,537 | €928,016 | +€586,479 | +171.7% |
| Amounts payable within one year | 42/48 | €341,537 | €928,016 | +€586,479 | +171.7% |
| Financial debts | 43 | - | €255 | +€255 | |
| Credit institutions | 430/8 | - | €255 | +€255 | |
| Trade debts | 44 | €98 | €62 | -€36 | -37.0% |
| Suppliers | 440/4 | €98 | €62 | -€36 | -37.0% |
| Advances received on contracts in progress | 46 | €18,755 | - | -€18,755 | |
| Taxes, remuneration and social security | 45 | €14,958 | €12,584 | -€2,374 | -15.9% |
| Taxes | 450/3 | €14,958 | €12,584 | -€2,374 | -15.9% |
| Other amounts payable | 47/48 | €307,726 | €915,115 | +€607,389 | +197.4% |
| Operating income | 70/76A | €391,027 | €198,850 | -€192,177 | -49.1% |
| Turnover | 70 | €377,500 | €198,850 | -€178,650 | -47.3% |
| Non-recurring operating income | 76A | €13,527 | - | -€13,527 | |
| Operating charges | 60/66A | €351,818 | €222,295 | -€129,523 | -36.8% |
| Services and other goods | 61 | €350,571 | €221,234 | -€129,336 | -36.9% |
| Other operating charges | 640/8 | €1,247 | €1,060 | -€186 | -15.0% |
| Operating profit (loss) | 9901 | €39,209 | -€23,445 | -€62,654 | |
| Financial income | 75/76B | €20,548 | €618,906 | +€598,358 | +2912.0% |
| Recurring financial income | 75 | €20,548 | €618,906 | +€598,358 | +2912.0% |
| Income from financial fixed assets | 750 | - | €599,950 | +€599,950 | |
| Income from current assets | 751 | €20,548 | €18,956 | -€1,592 | -7.7% |
| Financial charges | 65/66B | €8,143 | €8,016 | -€127 | -1.6% |
| Recurring financial charges | 65 | €8,143 | €8,016 | -€127 | -1.6% |
| Debt charges | 650 | €7,498 | €7,712 | +€214 | +2.9% |
| Other financial charges | 652/9 | €646 | €304 | -€342 | -52.9% |
| Profit (loss) for the period before taxes | 9903 | €51,614 | €587,445 | +€535,832 | +1038.2% |
| Income taxes | 67/77 | €12,550 | - | -€12,550 | |
| Taxes | 670/3 | €12,550 | - | -€12,550 | |
| Profit (loss) for the period | 9904 | €39,064 | €587,445 | +€548,382 | +1403.8% |
| Profit (loss) for the period to be appropriated | 9905 | €39,064 | €587,445 | +€548,382 | +1403.8% |
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 7 October 2026 via checked.be.