22Consulting: 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.
22Consulting
Largest movements
- Cash +€451,737
up €451,737 (+22,587%), from €2,000 to €453,737
mainly Net result for the year (+€356,908) and Tax, wage and social debts (+€130,537)
- Receivables within one year +€34,546
up €34,546 (+12,458%), from €277 to €34,824
of which Trade receivables: +€34,824
- Reserves +€355,294
new in 2025: €355,294
- Tax, wage and social debts +€130,537
new in 2025: €130,537
- Gross operating margin +€472,404
up €472,404, from -€1,609 to €470,795
- Taxes +€113,325
new in 2025: €113,325
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 | €3,379 | €491,483 | +€488,104 | +14,447% |
| Fixed assets | 21/28 | €1,101 | €2,923 | +€1,821 | +165% |
| Tangible fixed assets | 22/27 | €1,101 | €2,923 | +€1,821 | +165% |
| Plant, machinery and equipment | 23 | €1,101 | €733 | -€369 | -33.5% |
| Furniture and vehicles | 24 | - | €2,190 | +€2,190 | |
| Current assets | 29/58 | €2,277 | €488,560 | +€486,283 | +21,353% |
| Amounts receivable within one year | 40/41 | €277 | €34,824 | +€34,546 | +12,458% |
| Trade receivables | 40 | - | €34,824 | +€34,824 | |
| Other amounts receivable | 41 | €277 | - | -€277 | |
| Cash at bank and in hand | 54/58 | €2,000 | €453,737 | +€451,737 | +22,587% |
| Total equity and liabilities | 10/49 | €3,379 | €491,483 | +€488,104 | +14,447% |
| Equity | 10/15 | €386 | €357,294 | +€356,908 | +92,489% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €355,294 | +€355,294 | |
| Distributable reserves | 133 | - | €355,294 | +€355,294 | |
| Profit (loss) carried forward | 14 | -€1,614 | - | +€1,614 | |
| Amounts payable | 17/49 | €2,993 | €134,189 | +€131,196 | +4,384% |
| Amounts payable within one year | 42/48 | €2,993 | €134,189 | +€131,196 | +4,384% |
| Trade debts | 44 | €205 | €842 | +€637 | +310% |
| Suppliers | 440/4 | €205 | €842 | +€637 | +310% |
| Taxes, remuneration and social security | 45 | - | €130,537 | +€130,537 | |
| Taxes | 450/3 | - | €130,537 | +€130,537 | |
| Other amounts payable | 47/48 | €2,788 | €2,811 | +€23 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5 | €507 | +€501 | +9,950% |
| Gross operating margin | 9900 | -€1,609 | €470,795 | +€472,404 | |
| Operating profit (loss) | 9901 | -€1,614 | €470,289 | +€471,903 | |
| Financial charges | 65/66B | - | €56 | +€56 | |
| Recurring financial charges | 65 | - | €56 | +€56 | |
| Profit (loss) for the period before taxes | 9903 | -€1,614 | €470,233 | +€471,847 | |
| Income taxes | 67/77 | - | €113,325 | +€113,325 | |
| Profit (loss) for the period | 9904 | -€1,614 | €356,908 | +€358,522 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,614 | €356,908 | +€358,522 |
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 18 October 2026 via checked.be.