1A CONSULTANCE: 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.
1A CONSULTANCE
Largest movements
- Tangible fixed assets +€35,658
up €35,658 (+2,649%), from €1,346 to €37,004
of which Furniture and vehicles: +€37,004
- Receivables within one year +€4,510
up €4,510 (+9.3%), from €48,623 to €53,133
of which Trade receivables: +€5,618
- Other debts +€25,395
new in 2024: €25,395
- Profit (loss) carried forward +€14,626
up €14,626, from -€11,570 to €3,056
- Financial income +€23,510
up €23,510 (+123,737%), from €19 to €23,529
of which Non-recurring financial income: +€23,529
- Gross operating margin -€8,285
down €8,285 (-68.7%), from €12,060 to €3,775
- Write-downs -€1,300
no longer reported in 2024 (was €1,300)
- Other operating charges +€1,031
up €1,031 (+123%), from €839 to €1,870
- Taxes -€1,003
no longer reported in 2024 (was €1,003)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,697 | €90,790 | +€40,093 | +79.1% |
| Fixed assets | 21/28 | €1,346 | €37,004 | +€35,658 | +2,649% |
| Tangible fixed assets | 22/27 | €1,346 | €37,004 | +€35,658 | +2,649% |
| Furniture and vehicles | 24 | €0 | €37,004 | +€37,004 | |
| Other tangible fixed assets | 26 | €1,346 | - | -€1,346 | |
| Current assets | 29/58 | €49,351 | €53,786 | +€4,435 | +9.0% |
| Amounts receivable within one year | 40/41 | €48,623 | €53,133 | +€4,510 | +9.3% |
| Trade receivables | 40 | €8,035 | €13,653 | +€5,618 | +69.9% |
| Other amounts receivable | 41 | €40,588 | €39,480 | -€1,108 | -2.7% |
| Cash at bank and in hand | 54/58 | €728 | €653 | -€75 | -10.3% |
| Total equity and liabilities | 10/49 | €50,697 | €90,790 | +€40,093 | +79.1% |
| Equity | 10/15 | €50,019 | €64,645 | +€14,626 | +29.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | - | €20,000 | +€20,000 | |
| Other | 1109/19 | - | €20,000 | +€20,000 | |
| Reserves | 13 | €41,589 | €41,589 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €39,589 | €39,589 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,570 | €3,056 | +€14,626 | |
| Amounts payable | 17/49 | €678 | €26,145 | +€25,467 | +3,756% |
| Amounts payable within one year | 42/48 | €678 | €26,145 | +€25,467 | +3,756% |
| Trade debts | 44 | €535 | €750 | +€215 | +40.2% |
| Suppliers | 440/4 | €535 | €750 | +€215 | +40.2% |
| Taxes, remuneration and social security | 45 | €143 | - | -€143 | |
| Taxes | 450/3 | €143 | - | -€143 | |
| Other amounts payable | 47/48 | - | €25,395 | +€25,395 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,231 | €10,597 | -€634 | -5.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,300 | - | -€1,300 | |
| Other operating charges | 640/8 | €839 | €1,870 | +€1,031 | +123% |
| Non-recurring operating charges | 66A | -€303 | - | +€303 | |
| Gross operating margin | 9900 | €12,060 | €3,775 | -€8,285 | -68.7% |
| Operating profit (loss) | 9901 | -€1,007 | -€8,692 | -€7,685 | -763% |
| Financial income | 75/76B | €19 | €23,529 | +€23,510 | +123,737% |
| Recurring financial income | 75 | €19 | €23,529 | +€23,510 | +123,737% |
| Non-recurring financial income | 76B | - | €23,529 | +€23,529 | |
| Financial charges | 65/66B | €417 | €211 | -€206 | -49.4% |
| Recurring financial charges | 65 | €417 | €211 | -€206 | -49.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,405 | €14,626 | +€16,031 | |
| Income taxes | 67/77 | €1,003 | - | -€1,003 | |
| Profit (loss) for the period | 9904 | -€2,408 | €14,626 | +€17,034 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,408 | €14,626 | +€17,034 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.