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47consult: 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.

What changed

47consult

BE 0676.687.836
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€7,678
2024 · €236+€7,441
Equity
€14,651
2024 · €773+€13,878
Cash
€6,382
2024 · €8,730-€2,348
Balance sheet total
€20,467
2024 · €19,623+€843

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€4,000

    up €4,000 (+40.0%), from €10,000 to €14,000

  • Cash -€2,348

    down €2,348 (-26.9%), from €8,730 to €6,382

    mainly Other debts (-€16,452) and Receivables within one year (-€4,000)

  • Deferred charges and accrued income -€809

    down €809 (-90.6%), from €893 to €84

Equity and liabilities
  • Other debts -€16,452

    down €16,452 (-100%), from €16,452 to €0

  • Profit (loss) carried forward +€7,678

    up €7,678 (+66.0%), from -€11,627 to -€3,949

  • Contributions +€6,200

    up €6,200 (+50.0%), from €12,400 to €18,600

  • Tax, wage and social debts +€3,754

    up €3,754 (+277%), from €1,353 to €5,107

  • Trade debts -€336

    down €336 (-32.2%), from €1,045 to €709

Income statement
  • Gross operating margin +€9,533

    up €9,533 (+364%), from €2,622 to €12,155

  • Taxes +€2,401

    up €2,401 (+177%), from €1,353 to €3,754

  • Other operating charges -€307

    down €307 (-30.7%), from €1,001 to €694

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €236
Gross operating margin +€9,533
Other operating charges +€307
Financial charges +€2
Taxes -€2,401
Result 2025 €7,678
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

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.

From operations -€8,548
Investment €0
Financing +€6,200
Cash 2024 €8,730
Net result for the year +€7,678
Receivables within one year -€4,000
Deferred charges and accrued income +€809
Trade debts -€336
Tax, wage and social debts +€3,754
Other debts -€16,452
Contributions, distributions and other +€6,200
Cash 2025 €6,382
brings cash intakes cash out
Every line side by side 26 lines
Line Code 2024 2025 Change %
Total assets 20/58 €19,623 €20,467 +€843 +4.3%
Current assets 29/58 €19,623 €20,467 +€843 +4.3%
Amounts receivable within one year 40/41 €10,000 €14,000 +€4,000 +40.0%
Trade receivables 40 €10,000 €14,000 +€4,000 +40.0%
Cash at bank and in hand 54/58 €8,730 €6,382 -€2,348 -26.9%
Deferred charges and accrued income 490/1 €893 €84 -€809 -90.6%
Total equity and liabilities 10/49 €19,623 €20,467 +€843 +4.3%
Equity 10/15 €773 €14,651 +€13,878 +1,795%
Contributions 10/11 €12,400 €18,600 +€6,200 +50.0%
Profit (loss) carried forward 14 -€11,627 -€3,949 +€7,678 +66.0%
Amounts payable 17/49 €18,850 €5,816 -€13,034 -69.1%
Amounts payable within one year 42/48 €18,850 €5,816 -€13,034 -69.1%
Trade debts 44 €1,045 €709 -€336 -32.2%
Suppliers 440/4 €1,045 €709 -€336 -32.2%
Taxes, remuneration and social security 45 €1,353 €5,107 +€3,754 +277%
Taxes 450/3 €1,353 €5,107 +€3,754 +277%
Other amounts payable 47/48 €16,452 €0 -€16,452 -100%
Other operating charges 640/8 €1,001 €694 -€307 -30.7%
Gross operating margin 9900 €2,622 €12,155 +€9,533 +364%
Operating profit (loss) 9901 €1,622 €11,461 +€9,840 +607%
Financial charges 65/66B €32 €30 -€2 -7.5%
Recurring financial charges 65 €32 €30 -€2 -7.5%
Profit (loss) for the period before taxes 9903 €1,589 €11,431 +€9,842 +619%
Income taxes 67/77 €1,353 €3,754 +€2,401 +177%
Profit (loss) for the period 9904 €236 €7,678 +€7,441 +3,149%
Profit (loss) for the period to be appropriated 9905 €236 €7,678 +€7,441 +3,149%

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 16 October 2026 via checked.be.