10C 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.
10C CONSULTING
Largest movements
- Cash +€61,922
up €61,922 (+117%), from €52,998 to €114,919
mainly Other debts (+€99,847) and Current investments (+€60,000)
- Current investments -€60,000
no longer reported in 2025 (was €60,000)
- Tangible fixed assets +€4,502
up €4,502 (+1,789%), from €252 to €4,753
of which Other tangible fixed assets: +€4,753
- Reserves -€100,000
down €100,000 (-87.0%), from €115,000 to €15,000
- Other debts +€99,847
up €99,847 (+65,081%), from €153 to €100,000
- Tax, wage and social debts +€6,816
up €6,816 (+135%), from €5,034 to €11,850
of which Remuneration and social security: +€3,478
- Trade debts -€3,096
no longer reported in 2025 (was €3,096)
- Profit (loss) carried forward +€2,755
up €2,755 (+67.0%), from €4,110 to €6,865
- Gross operating margin -€25,743
down €25,743 (-56.6%), from €45,471 to €19,728
- Taxes +€4,402
up €4,402 (+50.8%), from €8,669 to €13,071
- Financial income +€1,153
up €1,153 (+14,372%), from €8 to €1,161
of which Non-recurring financial income: +€1,161
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 | €134,393 | €140,715 | +€6,322 | +4.7% |
| Fixed assets | 21/28 | €312 | €4,813 | +€4,502 | +1,444% |
| Tangible fixed assets | 22/27 | €252 | €4,753 | +€4,502 | +1,789% |
| Furniture and vehicles | 24 | €252 | - | -€252 | |
| Other tangible fixed assets | 26 | - | €4,753 | +€4,753 | |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €134,081 | €135,902 | +€1,821 | +1.4% |
| Amounts receivable within one year | 40/41 | €20,066 | €19,976 | -€91 | -0.5% |
| Trade receivables | 40 | €10,762 | €1,418 | -€9,344 | -86.8% |
| Other amounts receivable | 41 | €9,304 | €18,557 | +€9,253 | +99.5% |
| Current investments | 50/53 | €60,000 | - | -€60,000 | |
| Cash at bank and in hand | 54/58 | €52,998 | €114,919 | +€61,922 | +117% |
| Deferred charges and accrued income | 490/1 | €1,017 | €1,007 | -€10 | -1.0% |
| Total equity and liabilities | 10/49 | €134,393 | €140,715 | +€6,322 | +4.7% |
| Equity | 10/15 | €126,110 | €28,865 | -€97,245 | -77.1% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €115,000 | €15,000 | -€100,000 | -87.0% |
| Distributable reserves | 133 | €115,000 | €15,000 | -€100,000 | -87.0% |
| Profit (loss) carried forward | 14 | €4,110 | €6,865 | +€2,755 | +67.0% |
| Amounts payable | 17/49 | €8,283 | €111,850 | +€103,567 | +1,250% |
| Amounts payable within one year | 42/48 | €8,283 | €111,850 | +€103,567 | +1,250% |
| Trade debts | 44 | €3,096 | - | -€3,096 | |
| Suppliers | 440/4 | €3,096 | - | -€3,096 | |
| Taxes, remuneration and social security | 45 | €5,034 | €11,850 | +€6,816 | +135% |
| Taxes | 450/3 | €5,034 | €8,372 | +€3,338 | +66.3% |
| Remuneration and social security | 454/9 | - | €3,478 | +€3,478 | |
| Other amounts payable | 47/48 | €153 | €100,000 | +€99,847 | +65,081% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €582 | €498 | -€84 | -14.4% |
| Other operating charges | 640/8 | €387 | €487 | +€100 | +25.8% |
| Gross operating margin | 9900 | €45,471 | €19,728 | -€25,743 | -56.6% |
| Operating profit (loss) | 9901 | €44,502 | €18,742 | -€25,760 | -57.9% |
| Financial income | 75/76B | €8 | €1,161 | +€1,153 | +14,372% |
| Recurring financial income | 75 | €8 | €1,161 | +€1,153 | +14,372% |
| Non-recurring financial income | 76B | - | €1,161 | +€1,161 | |
| Financial charges | 65/66B | €3,723 | €3,854 | +€131 | +3.5% |
| Recurring financial charges | 65 | €3,723 | €3,854 | +€131 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €40,787 | €16,049 | -€24,738 | -60.7% |
| Income taxes | 67/77 | €8,669 | €13,071 | +€4,402 | +50.8% |
| Profit (loss) for the period | 9904 | €32,118 | €2,977 | -€29,141 | -90.7% |
| Profit (loss) for the period to be appropriated | 9905 | €32,118 | €2,977 | -€29,141 | -90.7% |
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 14 October 2026 via checked.be.