24K 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.
24K Consulting
Largest movements
- Receivables within one year +€51,481
up €51,481 (+32,853%), from €157 to €51,638
of which Trade receivables: +€32,481
- Cash -€46,087
down €46,087 (-85.5%), from €53,913 to €7,826
mainly Receivables within one year (-€51,481) and Tax, wage and social debts (-€3,185)
- Other debts +€7,205
up €7,205 (+122%), from €5,891 to €13,096
- Tax, wage and social debts -€3,185
down €3,185 (-14.7%), from €21,708 to €18,523
- Reserves +€1,326
up €1,326 (+6.3%), from €20,987 to €22,313
- Trade debts +€899
up €899 (+38.3%), from €2,347 to €3,246
- Gross operating margin -€29,273
down €29,273 (-76.1%), from €38,479 to €9,205
- Taxes -€8,078
down €8,078 (-75.2%), from €10,748 to €2,670
- Financial charges -€975
down €975 (-28.7%), from €3,397 to €2,423
- Other operating charges -€583
down €583 (-22.6%), from €2,575 to €1,992
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 | €54,167 | €59,998 | +€5,831 | +10.8% |
| Current assets | 29/58 | €54,167 | €59,998 | +€5,831 | +10.8% |
| Amounts receivable within one year | 40/41 | €157 | €51,638 | +€51,481 | +32,853% |
| Trade receivables | 40 | €157 | €32,638 | +€32,481 | +20,728% |
| Other amounts receivable | 41 | - | €19,000 | +€19,000 | |
| Cash at bank and in hand | 54/58 | €53,913 | €7,826 | -€46,087 | -85.5% |
| Deferred charges and accrued income | 490/1 | €97 | €534 | +€437 | +449% |
| Total equity and liabilities | 10/49 | €54,167 | €59,998 | +€5,831 | +10.8% |
| Equity | 10/15 | €23,087 | €24,413 | +€1,326 | +5.7% |
| Contributions | 10/11 | €2,100 | €2,100 | = | 0.0% |
| Reserves | 13 | €20,987 | €22,313 | +€1,326 | +6.3% |
| Distributable reserves | 133 | €20,987 | €22,313 | +€1,326 | +6.3% |
| Amounts payable | 17/49 | €31,080 | €35,585 | +€4,505 | +14.5% |
| Amounts payable within one year | 42/48 | €29,946 | €34,865 | +€4,919 | +16.4% |
| Trade debts | 44 | €2,347 | €3,246 | +€899 | +38.3% |
| Suppliers | 440/4 | €2,347 | €3,246 | +€899 | +38.3% |
| Taxes, remuneration and social security | 45 | €21,708 | €18,523 | -€3,185 | -14.7% |
| Taxes | 450/3 | €21,708 | €18,523 | -€3,185 | -14.7% |
| Other amounts payable | 47/48 | €5,891 | €13,096 | +€7,205 | +122% |
| Accrued charges and deferred income | 492/3 | €1,134 | €720 | -€414 | -36.5% |
| Other operating charges | 640/8 | €2,575 | €1,992 | -€583 | -22.6% |
| Gross operating margin | 9900 | €38,479 | €9,205 | -€29,273 | -76.1% |
| Operating profit (loss) | 9901 | €35,904 | €7,213 | -€28,690 | -79.9% |
| Financial income | 75/76B | €87 | €39 | -€48 | -55.4% |
| Recurring financial income | 75 | €87 | €39 | -€48 | -55.4% |
| Financial charges | 65/66B | €3,397 | €2,423 | -€975 | -28.7% |
| Recurring financial charges | 65 | €3,397 | €2,423 | -€975 | -28.7% |
| Profit (loss) for the period before taxes | 9903 | €32,593 | €4,829 | -€27,764 | -85.2% |
| Income taxes | 67/77 | €10,748 | €2,670 | -€8,078 | -75.2% |
| Profit (loss) for the period | 9904 | €21,846 | €2,159 | -€19,686 | -90.1% |
| Profit (loss) for the period to be appropriated | 9905 | €21,846 | €2,159 | -€19,686 | -90.1% |
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 26 October 2026 via checked.be.