021 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.
021 Consulting
Largest movements
- Cash +€87,449
up €87,449 (+449%), from €19,489 to €106,939
mainly Net result for the year (+€69,834) and Receivables within one year (+€13,105)
- Receivables within one year -€13,105
down €13,105 (-51.7%), from €25,356 to €12,251
- Profit (loss) carried forward +€69,834
up €69,834 (+273%), from €25,621 to €95,455
- Tax, wage and social debts +€12,168
up €12,168 (+135%), from €9,033 to €21,201
- Other debts -€8,770
down €8,770 (-95.9%), from €9,146 to €376
- Gross operating margin +€57,808
up €57,808 (+170%), from €33,977 to €91,785
- Taxes +€11,527
up €11,527 (+173%), from €6,647 to €18,173
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 | €47,338 | €120,532 | +€73,194 | +155% |
| Formation expenses | 20 | €1,119 | €0 | -€1,119 | -100% |
| Fixed assets | 21/28 | - | €819 | +€819 | |
| Tangible fixed assets | 22/27 | - | €819 | +€819 | |
| Furniture and vehicles | 24 | - | €819 | +€819 | |
| Current assets | 29/58 | €46,219 | €119,713 | +€73,495 | +159% |
| Amounts receivable within one year | 40/41 | €25,356 | €12,251 | -€13,105 | -51.7% |
| Trade receivables | 40 | €25,356 | €12,251 | -€13,105 | -51.7% |
| Cash at bank and in hand | 54/58 | €19,489 | €106,939 | +€87,449 | +449% |
| Deferred charges and accrued income | 490/1 | €1,373 | €524 | -€850 | -61.9% |
| Total equity and liabilities | 10/49 | €47,338 | €120,532 | +€73,194 | +155% |
| Equity | 10/15 | €29,121 | €98,955 | +€69,834 | +240% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,621 | €95,455 | +€69,834 | +273% |
| Amounts payable | 17/49 | €18,217 | €21,577 | +€3,360 | +18.4% |
| Amounts payable within one year | 42/48 | €18,179 | €21,577 | +€3,398 | +18.7% |
| Taxes, remuneration and social security | 45 | €9,033 | €21,201 | +€12,168 | +135% |
| Taxes | 450/3 | €9,033 | €21,201 | +€12,168 | +135% |
| Other amounts payable | 47/48 | €9,146 | €376 | -€8,770 | -95.9% |
| Accrued charges and deferred income | 492/3 | €38 | - | -€38 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €562 | €1,321 | +€760 | +135% |
| Other operating charges | 640/8 | €811 | €1,358 | +€546 | +67.4% |
| Gross operating margin | 9900 | €33,977 | €91,785 | +€57,808 | +170% |
| Operating profit (loss) | 9901 | €32,604 | €89,106 | +€56,502 | +173% |
| Financial charges | 65/66B | €337 | €1,099 | +€762 | +227% |
| Recurring financial charges | 65 | €337 | €1,099 | +€762 | +227% |
| Profit (loss) for the period before taxes | 9903 | €32,268 | €88,008 | +€55,740 | +173% |
| Income taxes | 67/77 | €6,647 | €18,173 | +€11,527 | +173% |
| Profit (loss) for the period | 9904 | €25,621 | €69,834 | +€44,213 | +173% |
| Profit (loss) for the period to be appropriated | 9905 | €25,621 | €69,834 | +€44,213 | +173% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.