4 YOU CONSULTING: what changed
4 YOU CONSULTING
Largest movements
- Tangible fixed assets +€60,519
up €60,519 (+65.5%), from €92,350 to €152,869
of which Land and buildings: +€57,200
- Cash +€50,366
up €50,366 (+92.7%), from €54,342 to €104,708
mainly Debts after one year (+€59,221) and Net result for the year (+€53,327)
- Receivables within one year -€17,516
down €17,516 (-44.7%), from €39,212 to €21,696
of which Trade receivables: -€20,351
- Debts after one year +€59,221
up €59,221 (+148%), from €39,962 to €99,182
- Reserves +€53,327
up €53,327 (+43.7%), from €122,090 to €175,417
- Trade debts -€13,273
down €13,273 (-82.8%), from €16,036 to €2,762
- Current portion of long-term debt -€5,064
down €5,064 (-42.0%), from €12,064 to €7,000
- Gross operating margin +€22,237
up €22,237 (+34.8%), from €63,865 to €86,102
- Taxes +€6,942
up €6,942 (+47.5%), from €14,605 to €21,548
- Write-downs -€6,758
no longer reported in 2025 (was €6,758)
- Depreciation +€2,929
up €2,929 (+54.3%), from €5,394 to €8,323
- Financial charges +€1,788
up €1,788 (+110%), from €1,624 to €3,412
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €286,508 | €379,491 | +€92,984 | +32.5% |
| Fixed assets | 21/28 | €92,350 | €152,869 | +€60,519 | +65.5% |
| Tangible fixed assets | 22/27 | €92,350 | €152,869 | +€60,519 | +65.5% |
| Land and buildings | 22 | €79,704 | €136,904 | +€57,200 | +71.8% |
| Furniture and vehicles | 24 | €12,646 | €15,964 | +€3,319 | +26.2% |
| Current assets | 29/58 | €194,158 | €226,623 | +€32,465 | +16.7% |
| Amounts receivable within one year | 40/41 | €39,212 | €21,696 | -€17,516 | -44.7% |
| Trade receivables | 40 | €35,699 | €15,348 | -€20,351 | -57.0% |
| Other amounts receivable | 41 | €3,513 | €6,348 | +€2,835 | +80.7% |
| Current investments | 50/53 | €99,584 | €99,567 | -€17 | 0.0% |
| Cash at bank and in hand | 54/58 | €54,342 | €104,708 | +€50,366 | +92.7% |
| Deferred charges and accrued income | 490/1 | €1,020 | €652 | -€369 | -36.1% |
| Total equity and liabilities | 10/49 | €286,508 | €379,491 | +€92,984 | +32.5% |
| Equity | 10/15 | €201,517 | €254,844 | +€53,327 | +26.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €122,090 | €175,417 | +€53,327 | +43.7% |
| Distributable reserves | 133 | €122,090 | €175,417 | +€53,327 | +43.7% |
| Profit (loss) carried forward | 14 | €60,828 | €60,828 | = | 0.0% |
| Amounts payable | 17/49 | €84,990 | €124,647 | +€39,657 | +46.7% |
| Amounts payable after more than one year | 17 | €39,962 | €99,182 | +€59,221 | +148% |
| Financial debts | 170/4 | €39,962 | €99,182 | +€59,221 | +148% |
| Amounts payable within one year | 42/48 | €45,029 | €25,465 | -€19,564 | -43.4% |
| Current portion of amounts payable after more than one year | 42 | €12,064 | €7,000 | -€5,064 | -42.0% |
| Trade debts | 44 | €16,036 | €2,762 | -€13,273 | -82.8% |
| Suppliers | 440/4 | €16,036 | €2,762 | -€13,273 | -82.8% |
| Taxes, remuneration and social security | 45 | €13,164 | €12,166 | -€998 | -7.6% |
| Taxes | 450/3 | €13,164 | €12,166 | -€998 | -7.6% |
| Other amounts payable | 47/48 | €3,766 | €3,537 | -€229 | -6.1% |
| Non-recurring operating income | 76A | €0 | €0 | +€0 | +200% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,394 | €8,323 | +€2,929 | +54.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,758 | - | -€6,758 | |
| Non-recurring operating charges | 66A | €397 | €2 | -€395 | -99.4% |
| Gross operating margin | 9900 | €63,865 | €86,102 | +€22,237 | +34.8% |
| Operating profit (loss) | 9901 | €51,316 | €77,777 | +€26,461 | +51.6% |
| Financial income | 75/76B | €143 | €509 | +€367 | +257% |
| Recurring financial income | 75 | €143 | €509 | +€367 | +257% |
| Financial charges | 65/66B | €1,624 | €3,412 | +€1,788 | +110% |
| Recurring financial charges | 65 | €1,624 | €3,412 | +€1,788 | +110% |
| Profit (loss) for the period before taxes | 9903 | €49,835 | €74,875 | +€25,039 | +50.2% |
| Income taxes | 67/77 | €14,605 | €21,548 | +€6,942 | +47.5% |
| Profit (loss) for the period | 9904 | €35,230 | €53,327 | +€18,097 | +51.4% |
| Profit (loss) for the period to be appropriated | 9905 | €35,230 | €53,327 | +€18,097 | +51.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.