2 Consulting: what changed
Two fiscal 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.
2 Consulting
Largest movements
- Cash +€9,718
up €9,718 (+153.2%), from €6,342 to €16,060
mainly Net result for the year (+€9,570) and Tax, wage and social debts (+€2,064)
- Receivables within one year +€721
up €721 (+24031.7%), from €3 to €724
of which Other amounts receivable: +€724
- Tangible fixed assets -€271
no longer reported in 2025 (was €271)
- Profit (loss) carried forward +€9,570
up €9,570 (+23.9%), from -€40,115 to -€30,545
- Tax, wage and social debts +€2,064
up €2,064 (+60.5%), from €3,413 to €5,477
- Other debts -€1,465
down €1,465 (-7.7%), from €19,005 to €17,540
- Gross operating margin +€20,943
up €20,943, from -€8,052 to €12,891
- Depreciation -€1,383
down €1,383 (-83.6%), from €1,654 to €271
- Other operating charges -€1,091
down €1,091 (-65.8%), from €1,658 to €567
- Financial charges -€393
down €393 (-18.1%), from €2,168 to €1,775
- Taxes +€221
new in 2025: €221
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.
Cash bridge derived
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 | €7,016 | €17,184 | +€10,168 | +144.9% |
| Fixed assets | 21/28 | €671 | €400 | -€271 | -40.4% |
| Tangible fixed assets | 22/27 | €271 | - | -€271 | |
| Furniture and vehicles | 24 | €271 | - | -€271 | |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €6,345 | €16,784 | +€10,439 | +164.5% |
| Amounts receivable within one year | 40/41 | €3 | €724 | +€721 | +24031.7% |
| Trade receivables | 40 | €3 | - | -€3 | |
| Other amounts receivable | 41 | - | €724 | +€724 | |
| Cash at bank and in hand | 54/58 | €6,342 | €16,060 | +€9,718 | +153.2% |
| Total equity and liabilities | 10/49 | €7,016 | €17,184 | +€10,168 | +144.9% |
| Equity | 10/15 | -€16,514 | -€6,944 | +€9,570 | +58.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,002 | €5,002 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €3,142 | €3,142 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,115 | -€30,545 | +€9,570 | +23.9% |
| Amounts payable | 17/49 | €23,529 | €24,128 | +€598 | +2.5% |
| Amounts payable within one year | 42/48 | €23,529 | €24,128 | +€598 | +2.5% |
| Trade debts | 44 | €1,111 | €1,111 | +€0 | 0.0% |
| Suppliers | 440/4 | €1,111 | €1,111 | +€0 | 0.0% |
| Taxes, remuneration and social security | 45 | €3,413 | €5,477 | +€2,064 | +60.5% |
| Taxes | 450/3 | €3,413 | €5,477 | +€2,064 | +60.5% |
| Other amounts payable | 47/48 | €19,005 | €17,540 | -€1,465 | -7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,654 | €271 | -€1,383 | -83.6% |
| Other operating charges | 640/8 | €1,658 | €567 | -€1,091 | -65.8% |
| Non-recurring operating charges | 66A | - | €487 | +€487 | |
| Gross operating margin | 9900 | -€8,052 | €12,891 | +€20,943 | |
| Operating profit (loss) | 9901 | -€11,364 | €11,566 | +€22,929 | |
| Financial charges | 65/66B | €2,168 | €1,775 | -€393 | -18.1% |
| Recurring financial charges | 65 | €2,168 | €1,775 | -€393 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | -€13,532 | €9,791 | +€23,323 | |
| Income taxes | 67/77 | - | €221 | +€221 | |
| Profit (loss) for the period | 9904 | -€13,532 | €9,570 | +€23,102 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,532 | €9,570 | +€23,102 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.