10A: 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.
What changed
10A
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€5,480
2024 · -€20,451+€14,971
Equity
€101,879
2024 · €107,359-€5,480
Cash
€116,351
2024 · €113,966+€2,384
Balance sheet total
€562,169
2024 · €557,332+€4,836
Largest movements
Assets
- Deferred charges and accrued income +€16,938
up €16,938 (+8,016%), from €211 to €17,149
- Tangible fixed assets -€16,077
down €16,077 (-3.7%), from €439,200 to €423,123
of which Land and buildings: -€15,865
Equity and liabilities
- Tax, wage and social debts +€12,529
up €12,529 (+74.0%), from €16,941 to €29,470
of which Remuneration and social security: +€14,078
Income statement
- Gross operating margin +€15,932
up €15,932 (+99.4%), from €16,029 to €31,961
- Depreciation +€1,071
up €1,071 (+3.4%), from €31,886 to €32,957
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.
Result 2024
-€20,451
Gross operating margin
+€15,932
Depreciation
-€1,071
Other operating charges
+€51
Financial income
-€14
Financial charges
+€3
Taxes
+€69
Result 2025
-€5,480
raises the resultlowers the result
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.
From operations
+€19,264
Investment
-€16,879
Financing
€0
Cash 2024
€113,966
From operations (derived)
+€19,264
Net result for the year
-€5,480
Depreciation
+€32,957
Stocks and contracts
-€1,184
Receivables within one year
-€407
Deferred charges and accrued income
-€16,938
Trade debts
-€5,389
Tax, wage and social debts
+€12,529
Other debts
-€1,255
Accrued charges and deferred income
+€4,432
Investment (derived)
-€16,879
Investment in fixed assets (net)
-€16,879
Cash 2025
€116,351
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €557,332 | €562,169 | +€4,836 | +0.9% |
| Fixed assets | 21/28 | €439,200 | €423,123 | -€16,077 | -3.7% |
| Tangible fixed assets | 22/27 | €439,200 | €423,123 | -€16,077 | -3.7% |
| Land and buildings | 22 | €430,732 | €414,867 | -€15,865 | -3.7% |
| Plant, machinery and equipment | 23 | €8,468 | €6,775 | -€1,694 | -20.0% |
| Furniture and vehicles | 24 | - | €1,481 | +€1,481 | |
| Current assets | 29/58 | €118,132 | €139,046 | +€20,914 | +17.7% |
| Stocks and contracts in progress | 3 | €1,930 | €3,114 | +€1,184 | +61.4% |
| Stocks | 30/36 | €1,930 | €3,114 | +€1,184 | +61.4% |
| Amounts receivable within one year | 40/41 | €2,024 | €2,431 | +€407 | +20.1% |
| Trade receivables | 40 | €1,513 | €2,124 | +€611 | +40.4% |
| Other amounts receivable | 41 | €512 | €308 | -€204 | -39.8% |
| Cash at bank and in hand | 54/58 | €113,966 | €116,351 | +€2,384 | +2.1% |
| Deferred charges and accrued income | 490/1 | €211 | €17,149 | +€16,938 | +8,016% |
| Total equity and liabilities | 10/49 | €557,332 | €562,169 | +€4,836 | +0.9% |
| Equity | 10/15 | €107,359 | €101,879 | -€5,480 | -5.1% |
| Contributions | 10/11 | €150,299 | €150,299 | = | 0.0% |
| Capital | 10 | €150,299 | €150,299 | = | 0.0% |
| Issued capital | 100 | €150,299 | €150,299 | = | 0.0% |
| Reserves | 13 | €15,030 | €15,030 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,030 | €15,030 | = | 0.0% |
| Legal reserve | 130 | €15,030 | €15,030 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,969 | -€63,449 | -€5,480 | -9.5% |
| Amounts payable | 17/49 | €449,973 | €460,289 | +€10,316 | +2.3% |
| Amounts payable after more than one year | 17 | €370,000 | €370,000 | = | 0.0% |
| Financial debts | 170/4 | €370,000 | €370,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €79,586 | €85,470 | +€5,884 | +7.4% |
| Trade debts | 44 | €5,607 | €218 | -€5,389 | -96.1% |
| Suppliers | 440/4 | €5,607 | €218 | -€5,389 | -96.1% |
| Taxes, remuneration and social security | 45 | €16,941 | €29,470 | +€12,529 | +74.0% |
| Taxes | 450/3 | €1,625 | €75 | -€1,550 | -95.4% |
| Remuneration and social security | 454/9 | €15,316 | €29,395 | +€14,078 | +91.9% |
| Other amounts payable | 47/48 | €57,037 | €55,782 | -€1,255 | -2.2% |
| Accrued charges and deferred income | 492/3 | €387 | €4,820 | +€4,432 | +1,144% |
| Non-recurring operating income | 76A | - | €7,240 | +€7,240 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,886 | €32,957 | +€1,071 | +3.4% |
| Other operating charges | 640/8 | €4,385 | €4,334 | -€51 | -1.2% |
| Gross operating margin | 9900 | €16,029 | €31,961 | +€15,932 | +99.4% |
| Operating profit (loss) | 9901 | -€20,243 | -€5,330 | +€14,913 | +73.7% |
| Financial income | 75/76B | €14 | - | -€14 | |
| Recurring financial income | 75 | €14 | - | -€14 | |
| Financial charges | 65/66B | €78 | €75 | -€3 | -4.3% |
| Recurring financial charges | 65 | €78 | €75 | -€3 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | -€20,307 | -€5,405 | +€14,902 | +73.4% |
| Income taxes | 67/77 | €145 | €75 | -€69 | -47.9% |
| Profit (loss) for the period | 9904 | -€20,451 | -€5,480 | +€14,971 | +73.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,451 | -€5,480 | +€14,971 | +73.2% |
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 15 October 2026 via checked.be.