4D CONSULTANCY: what changed
Two fiscal 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.
4D CONSULTANCY
Largest movements
- Receivables after one year -€34,829
no longer reported in 2025 (was €34,829)
- Cash +€21,519
up €21,519 (+713.9%), from €3,014 to €24,533
mainly Receivables after one year (+€34,829) and Depreciation (+€1,096)
- Receivables within one year +€2,203
up €2,203 (+34.6%), from €6,363 to €8,566
of which Other amounts receivable: +€2,089
- Profit (loss) carried forward -€12,549
down €12,549 (-16.6%), from €75,595 to €63,046
- Gross operating margin -€5,705
down €5,705 (-217.4%), from -€2,625 to -€8,330
- Financial income -€1,243
no longer reported in 2025 (was €1,243)
- Other operating charges -€117
down €117 (-4.2%), from €2,791 to €2,674
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.
Cash bridge derived
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 | €152,769 | €140,404 | -€12,365 | -8.1% |
| Fixed assets | 21/28 | €93,977 | €92,881 | -€1,096 | -1.2% |
| Tangible fixed assets | 22/27 | €93,977 | €92,881 | -€1,096 | -1.2% |
| Land and buildings | 22 | €75,608 | €75,608 | +€0 | 0.0% |
| Furniture and vehicles | 24 | €1,208 | €518 | -€690 | -57.1% |
| Other tangible fixed assets | 26 | €17,161 | €16,755 | -€406 | -2.4% |
| Current assets | 29/58 | €58,792 | €47,523 | -€11,269 | -19.2% |
| Amounts receivable after more than one year | 29 | €34,829 | - | -€34,829 | |
| Other amounts receivable | 291 | €34,829 | - | -€34,829 | |
| Stocks and contracts in progress | 3 | €12,549 | €12,549 | = | 0.0% |
| Stocks | 30/36 | €12,549 | €12,549 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,363 | €8,566 | +€2,203 | +34.6% |
| Trade receivables | 40 | €4,374 | €4,488 | +€114 | +2.6% |
| Other amounts receivable | 41 | €1,989 | €4,078 | +€2,089 | +105.1% |
| Cash at bank and in hand | 54/58 | €3,014 | €24,533 | +€21,519 | +713.9% |
| Deferred charges and accrued income | 490/1 | €2,038 | €1,875 | -€163 | -8.0% |
| Total equity and liabilities | 10/49 | €152,769 | €140,404 | -€12,365 | -8.1% |
| Equity | 10/15 | €151,345 | €138,796 | -€12,549 | -8.3% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €14,250 | €14,250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,250 | €14,250 | = | 0.0% |
| Legal reserve | 130 | €14,250 | €14,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,595 | €63,046 | -€12,549 | -16.6% |
| Amounts payable | 17/49 | €1,424 | €1,608 | +€184 | +12.9% |
| Amounts payable within one year | 42/48 | €1,424 | €1,608 | +€184 | +12.9% |
| Trade debts | 44 | €541 | - | -€541 | |
| Suppliers | 440/4 | €541 | - | -€541 | |
| Advances received on contracts in progress | 46 | €400 | €1,307 | +€907 | +226.8% |
| Taxes, remuneration and social security | 45 | €484 | €301 | -€183 | -37.8% |
| Taxes | 450/3 | €484 | €301 | -€183 | -37.8% |
| Non-recurring operating income | 76A | - | €18,828 | +€18,828 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,096 | €1,096 | = | 0.0% |
| Other operating charges | 640/8 | €2,791 | €2,674 | -€117 | -4.2% |
| Gross operating margin | 9900 | -€2,625 | -€8,330 | -€5,705 | -217.4% |
| Operating profit (loss) | 9901 | -€6,511 | -€12,100 | -€5,589 | -85.8% |
| Financial income | 75/76B | €1,243 | - | -€1,243 | |
| Recurring financial income | 75 | €1,243 | - | -€1,243 | |
| Financial charges | 65/66B | €90 | €101 | +€11 | +12.3% |
| Recurring financial charges | 65 | €90 | €101 | +€11 | +12.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,359 | -€12,201 | -€6,842 | -127.7% |
| Income taxes | 67/77 | €296 | €348 | +€52 | +17.7% |
| Profit (loss) for the period | 9904 | -€5,654 | -€12,549 | -€6,895 | -121.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,654 | -€12,549 | -€6,895 | -121.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.