Thomas De Beer 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.
Thomas De Beer Consulting
Largest movements
- Cash +€60,366
up €60,366 (+102%), from €58,961 to €119,327
mainly Net result for the year (+€80,052) and Other debts (+€69,038)
- Current investments +€24,901
up €24,901 (+31.1%), from €80,000 to €104,901
- Receivables within one year -€7,272
down €7,272 (-23.7%), from €30,658 to €23,386
of which Trade receivables: -€5,910
- Other debts +€69,038
new in 2025: €69,038
- Tax, wage and social debts +€6,882
up €6,882 (+56.0%), from €12,287 to €19,168
- Gross operating margin -€16,505
down €16,505 (-13.2%), from €125,272 to €108,766
- Taxes -€6,501
down €6,501 (-18.2%), from €35,723 to €29,221
- Financial income +€1,400
up €1,400 (+117%), from €1,200 to €2,600
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 | €174,751 | €252,275 | +€77,524 | +44.4% |
| Fixed assets | 21/28 | €5,132 | €4,661 | -€470 | -9.2% |
| Tangible fixed assets | 22/27 | €5,132 | €4,661 | -€470 | -9.2% |
| Plant, machinery and equipment | 23 | €733 | €372 | -€361 | -49.3% |
| Furniture and vehicles | 24 | €757 | €1,085 | +€328 | +43.4% |
| Other tangible fixed assets | 26 | €3,642 | €3,204 | -€437 | -12.0% |
| Current assets | 29/58 | €169,619 | €247,614 | +€77,995 | +46.0% |
| Amounts receivable within one year | 40/41 | €30,658 | €23,386 | -€7,272 | -23.7% |
| Trade receivables | 40 | €29,296 | €23,386 | -€5,910 | -20.2% |
| Other amounts receivable | 41 | €1,362 | - | -€1,362 | |
| Current investments | 50/53 | €80,000 | €104,901 | +€24,901 | +31.1% |
| Cash at bank and in hand | 54/58 | €58,961 | €119,327 | +€60,366 | +102% |
| Total equity and liabilities | 10/49 | €174,751 | €252,275 | +€77,524 | +44.4% |
| Equity | 10/15 | €161,887 | €161,939 | +€52 | 0.0% |
| Contributions | 10/11 | €3,600 | €3,600 | = | 0.0% |
| Reserves | 13 | €158,200 | €158,200 | = | 0.0% |
| Distributable reserves | 133 | €158,200 | €158,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87 | €139 | +€52 | +59.9% |
| Amounts payable | 17/49 | €12,864 | €90,336 | +€77,472 | +602% |
| Amounts payable within one year | 42/48 | €12,864 | €90,336 | +€77,472 | +602% |
| Trade debts | 44 | €578 | €2,130 | +€1,553 | +269% |
| Suppliers | 440/4 | €578 | €2,130 | +€1,553 | +269% |
| Taxes, remuneration and social security | 45 | €12,287 | €19,168 | +€6,882 | +56.0% |
| Taxes | 450/3 | €12,287 | €19,168 | +€6,882 | +56.0% |
| Other amounts payable | 47/48 | - | €69,038 | +€69,038 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,177 | €1,354 | +€177 | +15.0% |
| Other operating charges | 640/8 | €589 | €597 | +€8 | +1.4% |
| Gross operating margin | 9900 | €125,272 | €108,766 | -€16,505 | -13.2% |
| Operating profit (loss) | 9901 | €123,506 | €106,815 | -€16,690 | -13.5% |
| Financial income | 75/76B | €1,200 | €2,600 | +€1,400 | +117% |
| Recurring financial income | 75 | €1,200 | €2,600 | +€1,400 | +117% |
| Financial charges | 65/66B | €6 | €142 | +€136 | +2,132% |
| Recurring financial charges | 65 | €6 | €142 | +€136 | +2,132% |
| Profit (loss) for the period before taxes | 9903 | €124,699 | €109,273 | -€15,426 | -12.4% |
| Income taxes | 67/77 | €35,723 | €29,221 | -€6,501 | -18.2% |
| Profit (loss) for the period | 9904 | €88,977 | €80,052 | -€8,925 | -10.0% |
| Profit (loss) for the period to be appropriated | 9905 | €88,977 | €80,052 | -€8,925 | -10.0% |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.