123 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.
123 Consulting
Largest movements
- Cash -€19,494
down €19,494 (-60.7%), from €32,114 to €12,620
mainly Net result for the year (-€25,882) and Investment in fixed assets (net) (-€6,178)
- Stocks and contracts -€4,924
down €4,924 (-32.9%), from €14,971 to €10,047
- Receivables within one year -€1,838
down €1,838 (-31.1%), from €5,912 to €4,074
of which Other amounts receivable: -€1,802
- Tangible fixed assets +€1,797
up €1,797 (+33.9%), from €5,301 to €7,098
of which Furniture and vehicles: +€2,413
- Profit (loss) carried forward -€25,882
down €25,882 (-124%), from -€20,953 to -€46,835
- Tax, wage and social debts -€4,569
down €4,569 (-75.8%), from €6,026 to €1,457
of which Taxes: -€3,013
- Debts after one year +€2,297
new in 2025: €2,297
- Current portion of long-term debt +€2,052
new in 2025: €2,052
- Other debts +€1,572
up €1,572 (+8.5%), from €18,528 to €20,100
- Gross operating margin -€11,455
down €11,455 (-77.0%), from -€14,884 to -€26,339
- Financial income +€5,934
new in 2025: €5,934
- Taxes -€691
no longer reported in 2025 (was €691)
- Depreciation +€321
up €321 (+7.9%), from €4,060 to €4,381
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 | €58,298 | €34,231 | -€24,067 | -41.3% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €5,301 | €7,098 | +€1,797 | +33.9% |
| Tangible fixed assets | 22/27 | €5,301 | €7,098 | +€1,797 | +33.9% |
| Plant, machinery and equipment | 23 | €847 | €231 | -€616 | -72.7% |
| Furniture and vehicles | 24 | €4,454 | €6,867 | +€2,413 | +54.2% |
| Current assets | 29/58 | €52,997 | €27,133 | -€25,864 | -48.8% |
| Stocks and contracts in progress | 3 | €14,971 | €10,047 | -€4,924 | -32.9% |
| Stocks | 30/36 | €14,971 | €10,047 | -€4,924 | -32.9% |
| Amounts receivable within one year | 40/41 | €5,912 | €4,074 | -€1,838 | -31.1% |
| Trade receivables | 40 | €1,330 | €1,294 | -€36 | -2.7% |
| Other amounts receivable | 41 | €4,582 | €2,780 | -€1,802 | -39.3% |
| Cash at bank and in hand | 54/58 | €32,114 | €12,620 | -€19,494 | -60.7% |
| Deferred charges and accrued income | 490/1 | - | €392 | +€392 | |
| Total equity and liabilities | 10/49 | €58,298 | €34,231 | -€24,067 | -41.3% |
| Equity | 10/15 | €31,106 | €5,224 | -€25,882 | -83.2% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €37,059 | €37,059 | -€0 | 0.0% |
| Distributable reserves | 133 | €37,059 | €37,059 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€20,953 | -€46,835 | -€25,882 | -124% |
| Amounts payable | 17/49 | €27,192 | €29,006 | +€1,814 | +6.7% |
| Amounts payable after more than one year | 17 | - | €2,297 | +€2,297 | |
| Financial debts | 170/4 | - | €2,297 | +€2,297 | |
| Amounts payable within one year | 42/48 | €27,192 | €26,709 | -€483 | -1.8% |
| Current portion of amounts payable after more than one year | 42 | - | €2,052 | +€2,052 | |
| Trade debts | 44 | €2,638 | €3,101 | +€463 | +17.5% |
| Suppliers | 440/4 | €2,638 | €3,101 | +€463 | +17.5% |
| Taxes, remuneration and social security | 45 | €6,026 | €1,457 | -€4,569 | -75.8% |
| Taxes | 450/3 | €4,470 | €1,457 | -€3,013 | -67.4% |
| Remuneration and social security | 454/9 | €1,556 | €0 | -€1,556 | -100% |
| Other amounts payable | 47/48 | €18,528 | €20,100 | +€1,572 | +8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,060 | €4,381 | +€321 | +7.9% |
| Other operating charges | 640/8 | €448 | €462 | +€14 | +3.1% |
| Gross operating margin | 9900 | -€14,884 | -€26,339 | -€11,455 | -77.0% |
| Operating profit (loss) | 9901 | -€19,392 | -€31,182 | -€11,790 | -60.8% |
| Financial income | 75/76B | - | €5,934 | +€5,934 | |
| Recurring financial income | 75 | - | €5,934 | +€5,934 | |
| Financial charges | 65/66B | €644 | €634 | -€10 | -1.6% |
| Recurring financial charges | 65 | €644 | €634 | -€10 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | -€20,036 | -€25,882 | -€5,846 | -29.2% |
| Income taxes | 67/77 | €691 | - | -€691 | |
| Profit (loss) for the period | 9904 | -€20,727 | -€25,882 | -€5,155 | -24.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,727 | -€25,882 | -€5,155 | -24.9% |
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 28 October 2026 via checked.be.