THOMAS DETRY 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 DETRY CONSULTING
Largest movements
- Cash +€53,021
up €53,021 (+258%), from €20,537 to €73,559
mainly Net result for the year (+€52,737) and Tax, wage and social debts (+€1,603)
- Profit (loss) carried forward +€51,904
new in 2025: €51,904
- Tax, wage and social debts +€1,603
up €1,603 (+25.3%), from €6,338 to €7,941
of which Taxes: +€1,603
- Gross operating margin +€31,931
up €31,931 (+86.6%), from €36,893 to €68,823
- Taxes +€3,802
up €3,802 (+37.6%), from €10,112 to €13,914
- Financial charges +€1,163
up €1,163 (+2,116%), from €55 to €1,218
- Depreciation +€700
up €700 (+274%), from €255 to €955
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 | €35,839 | €89,872 | +€54,032 | +151% |
| Fixed assets | 21/28 | €2,173 | €2,987 | +€814 | +37.5% |
| Tangible fixed assets | 22/27 | €2,173 | €2,987 | +€814 | +37.5% |
| Plant, machinery and equipment | 23 | - | €884 | +€884 | |
| Furniture and vehicles | 24 | €2,173 | €592 | -€1,582 | -72.8% |
| Other tangible fixed assets | 26 | - | €1,512 | +€1,512 | |
| Current assets | 29/58 | €33,666 | €86,884 | +€53,218 | +158% |
| Amounts receivable within one year | 40/41 | €13,129 | €13,325 | +€197 | +1.5% |
| Trade receivables | 40 | €12,524 | €13,308 | +€784 | +6.3% |
| Other amounts receivable | 41 | €605 | €18 | -€587 | -97.1% |
| Cash at bank and in hand | 54/58 | €20,537 | €73,559 | +€53,021 | +258% |
| Deferred charges and accrued income | 490/1 | €0 | - | -€0 | |
| Total equity and liabilities | 10/49 | €35,839 | €89,872 | +€54,032 | +151% |
| Equity | 10/15 | €28,612 | €80,516 | +€51,904 | +181% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €25,612 | €25,612 | = | 0.0% |
| Distributable reserves | 133 | €25,612 | €25,612 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €51,904 | +€51,904 | |
| Amounts payable | 17/49 | €7,227 | €9,355 | +€2,128 | +29.4% |
| Amounts payable within one year | 42/48 | €7,227 | €9,355 | +€2,128 | +29.4% |
| Trade debts | 44 | €31 | €581 | +€551 | +1,803% |
| Suppliers | 440/4 | €31 | €581 | +€551 | +1,803% |
| Taxes, remuneration and social security | 45 | €6,338 | €7,941 | +€1,603 | +25.3% |
| Taxes | 450/3 | €6,178 | €7,781 | +€1,603 | +26.0% |
| Remuneration and social security | 454/9 | €160 | €160 | = | 0.0% |
| Other amounts payable | 47/48 | €859 | €833 | -€26 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €255 | €955 | +€700 | +274% |
| Gross operating margin | 9900 | €36,893 | €68,823 | +€31,931 | +86.6% |
| Operating profit (loss) | 9901 | €36,637 | €67,868 | +€31,230 | +85.2% |
| Financial income | 75/76B | €0 | €1 | +€1 | +940% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +940% |
| Financial charges | 65/66B | €55 | €1,218 | +€1,163 | +2,116% |
| Recurring financial charges | 65 | €55 | €1,218 | +€1,163 | +2,116% |
| Profit (loss) for the period before taxes | 9903 | €36,583 | €66,651 | +€30,069 | +82.2% |
| Income taxes | 67/77 | €10,112 | €13,914 | +€3,802 | +37.6% |
| Profit (loss) for the period | 9904 | €26,471 | €52,737 | +€26,266 | +99.2% |
| Profit (loss) for the period to be appropriated | 9905 | €26,471 | €52,737 | +€26,266 | +99.2% |
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 18 October 2026 via checked.be.