330.2 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.
330.2 Consulting
Largest movements
- Cash -€932
down €932 (-28.4%), from €3,284 to €2,352
mainly Tax, wage and social debts (-€10,908) and Receivables within one year (-€271)
- Tax, wage and social debts -€10,908
down €10,908 (-66.8%), from €16,329 to €5,421
- Profit (loss) carried forward +€10,247
up €10,247 (+40.5%), from €25,314 to €35,561
- Gross operating margin +€3,374
up €3,374 (+32.5%), from €10,390 to €13,764
- Turnover +€1,936
up €1,936 (+7.6%), from €25,362 to €27,298
- Purchases and services -€1,438
down €1,438 (-9.6%), from €14,972 to €13,534
- Other operating charges +€1,263
new in 2022: €1,263
- Taxes +€826
up €826 (+18.0%), from €4,595 to €5,421
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,698 | €49,037 | -€661 | -1.3% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Current assets | 29/58 | €49,698 | €49,037 | -€661 | -1.3% |
| Amounts receivable within one year | 40/41 | €46,414 | €46,685 | +€271 | +0.6% |
| Other amounts receivable | 41 | €46,414 | €46,685 | +€271 | +0.6% |
| Cash at bank and in hand | 54/58 | €3,284 | €2,352 | -€932 | -28.4% |
| Total equity and liabilities | 10/49 | €49,698 | €49,037 | -€661 | -1.3% |
| Equity | 10/15 | €33,369 | €43,616 | +€10,247 | +30.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,550 | €18,550 | = | 0.0% |
| Uncalled capital | 101 | €12,350 | €12,350 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Legal reserve | 130 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,314 | €35,561 | +€10,247 | +40.5% |
| Amounts payable | 17/49 | €16,329 | €5,421 | -€10,908 | -66.8% |
| Amounts payable within one year | 42/48 | €16,329 | €5,421 | -€10,908 | -66.8% |
| Taxes, remuneration and social security | 45 | €16,329 | €5,421 | -€10,908 | -66.8% |
| Taxes | 450/3 | €16,329 | €5,421 | -€10,908 | -66.8% |
| Turnover | 70 | €25,362 | €27,298 | +€1,936 | +7.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €14,972 | €13,534 | -€1,438 | -9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €222 | - | -€222 | |
| Other operating charges | 640/8 | - | €1,263 | +€1,263 | |
| Gross operating margin | 9900 | €10,390 | €13,764 | +€3,374 | +32.5% |
| Operating profit (loss) | 9901 | €10,168 | €12,501 | +€2,333 | +22.9% |
| Financial income | 75/76B | €2,388 | €3,209 | +€821 | +34.4% |
| Recurring financial income | 75 | €2,388 | €3,209 | +€821 | +34.4% |
| Financial charges | 65/66B | €35 | €42 | +€7 | +18.6% |
| Recurring financial charges | 65 | €35 | €42 | +€7 | +18.6% |
| Profit (loss) for the period before taxes | 9903 | €12,520 | €15,668 | +€3,148 | +25.1% |
| Income taxes | 67/77 | €4,595 | €5,421 | +€826 | +18.0% |
| Profit (loss) for the period | 9904 | €7,925 | €10,247 | +€2,322 | +29.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,925 | €10,247 | +€2,322 | +29.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.