2Z 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.
2Z CONSULTING
Largest movements
- Cash +€60,693
up €60,693 (+799%), from €7,597 to €68,290
mainly Net result for the year (+€48,884) and Receivables within one year (+€31,093)
- Receivables within one year -€31,093
down €31,093 (-49.9%), from €62,344 to €31,251
of which Trade receivables: -€34,220
- Tangible fixed assets -€2,004
down €2,004 (-23.5%), from €8,546 to €6,542
of which Furniture and vehicles: -€1,876
- Reserves +€28,084
up €28,084 (+26.5%), from €106,050 to €134,134
- Tax, wage and social debts +€2,921
up €2,921 (+26.7%), from €10,941 to €13,862
- Other debts -€2,514
down €2,514 (-14.3%), from €17,557 to €15,042
- Gross operating margin +€17,739
up €17,739 (+33.2%), from €53,415 to €71,154
- Taxes +€3,848
up €3,848 (+39.1%), from €9,855 to €13,703
- Depreciation +€821
up €821 (+23.1%), from €3,554 to €4,375
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 | €156,693 | €184,476 | +€27,783 | +17.7% |
| Fixed assets | 21/28 | €83,546 | €81,542 | -€2,004 | -2.4% |
| Tangible fixed assets | 22/27 | €8,546 | €6,542 | -€2,004 | -23.5% |
| Plant, machinery and equipment | 23 | €1,182 | €1,054 | -€128 | -10.8% |
| Furniture and vehicles | 24 | €7,365 | €5,488 | -€1,876 | -25.5% |
| Financial fixed assets | 28 | €75,000 | €75,000 | = | 0.0% |
| Current assets | 29/58 | €73,147 | €102,934 | +€29,787 | +40.7% |
| Amounts receivable within one year | 40/41 | €62,344 | €31,251 | -€31,093 | -49.9% |
| Trade receivables | 40 | €58,998 | €24,779 | -€34,220 | -58.0% |
| Other amounts receivable | 41 | €3,345 | €6,472 | +€3,127 | +93.5% |
| Cash at bank and in hand | 54/58 | €7,597 | €68,290 | +€60,693 | +799% |
| Deferred charges and accrued income | 490/1 | €3,206 | €3,393 | +€187 | +5.8% |
| Total equity and liabilities | 10/49 | €156,693 | €184,476 | +€27,783 | +17.7% |
| Equity | 10/15 | €124,600 | €152,684 | +€28,084 | +22.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €106,050 | €134,134 | +€28,084 | +26.5% |
| Distributable reserves | 133 | €106,050 | €134,134 | +€28,084 | +26.5% |
| Amounts payable | 17/49 | €32,093 | €31,792 | -€301 | -0.9% |
| Amounts payable within one year | 42/48 | €31,939 | €31,792 | -€146 | -0.5% |
| Financial debts | 43 | €16 | - | -€16 | |
| Credit institutions | 430/8 | €16 | - | -€16 | |
| Trade debts | 44 | €3,425 | €2,888 | -€537 | -15.7% |
| Suppliers | 440/4 | €3,425 | €2,888 | -€537 | -15.7% |
| Taxes, remuneration and social security | 45 | €10,941 | €13,862 | +€2,921 | +26.7% |
| Taxes | 450/3 | €10,941 | €13,862 | +€2,921 | +26.7% |
| Other amounts payable | 47/48 | €17,557 | €15,042 | -€2,514 | -14.3% |
| Accrued charges and deferred income | 492/3 | €154 | - | -€154 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,554 | €4,375 | +€821 | +23.1% |
| Other operating charges | 640/8 | €1,781 | €1,566 | -€215 | -12.1% |
| Gross operating margin | 9900 | €53,415 | €71,154 | +€17,739 | +33.2% |
| Operating profit (loss) | 9901 | €48,080 | €65,213 | +€17,133 | +35.6% |
| Financial income | 75/76B | €2 | €0 | -€2 | -99.5% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -99.5% |
| Financial charges | 65/66B | €2,338 | €2,626 | +€288 | +12.3% |
| Recurring financial charges | 65 | €2,338 | €2,626 | +€288 | +12.3% |
| Profit (loss) for the period before taxes | 9903 | €45,744 | €62,587 | +€16,843 | +36.8% |
| Income taxes | 67/77 | €9,855 | €13,703 | +€3,848 | +39.1% |
| Profit (loss) for the period | 9904 | €35,889 | €48,884 | +€12,995 | +36.2% |
| Profit (loss) for the period to be appropriated | 9905 | €35,889 | €48,884 | +€12,995 | +36.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.