4D 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.
4D CONSULTING
Largest movements
- Receivables after one year +€275,249
new in 2025: €275,249
- Financial fixed assets -€262,488
no longer reported in 2025 (was €262,488)
- Cash -€75,883
down €75,883 (-91.5%), from €82,942 to €7,059
mainly Receivables after one year (-€275,249) and Contributions, distributions and other (-€148,228)
- Tangible fixed assets +€12,093
up €12,093 (+1.7%), from €732,243 to €744,337
of which Furniture and vehicles: +€40,517
- Debts after one year -€85,052
down €85,052 (-15.1%), from €562,090 to €477,037
- Current portion of long-term debt +€42,836
new in 2025: €42,836
- Reserves -€34,506
down €34,506 (-7.4%), from €468,251 to €433,745
of which Distributable reserves: -€34,506
- Tax, wage and social debts +€17,152
up €17,152 (+55.5%), from €30,922 to €48,074
of which Taxes: +€21,533
- Gross operating margin +€8,172
up €8,172 (+4.3%), from €188,241 to €196,413
- Financial income -€2,494
down €2,494 (-16.3%), from €15,254 to €12,761
- Taxes -€2,197
down €2,197 (-4.2%), from €52,674 to €50,477
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 | €1,112,258 | €1,055,699 | -€56,559 | -5.1% |
| Fixed assets | 21/28 | €994,732 | €744,337 | -€250,395 | -25.2% |
| Tangible fixed assets | 22/27 | €732,243 | €744,337 | +€12,093 | +1.7% |
| Land and buildings | 22 | €731,385 | €702,961 | -€28,424 | -3.9% |
| Furniture and vehicles | 24 | €859 | €41,376 | +€40,517 | +4,718% |
| Financial fixed assets | 28 | €262,488 | - | -€262,488 | |
| Current assets | 29/58 | €117,526 | €311,363 | +€193,836 | +165% |
| Amounts receivable after more than one year | 29 | - | €275,249 | +€275,249 | |
| Other amounts receivable | 291 | - | €275,249 | +€275,249 | |
| Amounts receivable within one year | 40/41 | €34,584 | €27,830 | -€6,754 | -19.5% |
| Trade receivables | 40 | €28,084 | €27,830 | -€254 | -0.9% |
| Other amounts receivable | 41 | €6,500 | - | -€6,500 | |
| Cash at bank and in hand | 54/58 | €82,942 | €7,059 | -€75,883 | -91.5% |
| Deferred charges and accrued income | 490/1 | - | €1,225 | +€1,225 | |
| Total equity and liabilities | 10/49 | €1,112,258 | €1,055,699 | -€56,559 | -5.1% |
| Equity | 10/15 | €486,801 | €452,295 | -€34,506 | -7.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €468,251 | €433,745 | -€34,506 | -7.4% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €466,396 | €431,890 | -€34,506 | -7.4% |
| Amounts payable | 17/49 | €625,457 | €603,405 | -€22,053 | -3.5% |
| Amounts payable after more than one year | 17 | €562,090 | €477,037 | -€85,052 | -15.1% |
| Financial debts | 170/4 | €562,090 | €477,037 | -€85,052 | -15.1% |
| Amounts payable within one year | 42/48 | €63,368 | €126,367 | +€63,000 | +99.4% |
| Current portion of amounts payable after more than one year | 42 | - | €42,836 | +€42,836 | |
| Trade debts | 44 | €2,584 | €1,386 | -€1,199 | -46.4% |
| Suppliers | 440/4 | €2,584 | €1,386 | -€1,199 | -46.4% |
| Taxes, remuneration and social security | 45 | €30,922 | €48,074 | +€17,152 | +55.5% |
| Taxes | 450/3 | €26,541 | €48,074 | +€21,533 | +81.1% |
| Remuneration and social security | 454/9 | €4,381 | - | -€4,381 | |
| Other amounts payable | 47/48 | €29,861 | €34,071 | +€4,210 | +14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,719 | €32,858 | +€139 | +0.4% |
| Other operating charges | 640/8 | €2,918 | €2,392 | -€526 | -18.0% |
| Non-recurring operating charges | 66A | - | €652 | +€652 | |
| Gross operating margin | 9900 | €188,241 | €196,413 | +€8,172 | +4.3% |
| Operating profit (loss) | 9901 | €152,604 | €160,511 | +€7,907 | +5.2% |
| Financial income | 75/76B | €15,254 | €12,761 | -€2,494 | -16.3% |
| Recurring financial income | 75 | €15,254 | €12,761 | -€2,494 | -16.3% |
| Financial charges | 65/66B | €8,910 | €9,072 | +€162 | +1.8% |
| Recurring financial charges | 65 | €8,910 | €9,072 | +€162 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | €158,949 | €164,199 | +€5,250 | +3.3% |
| Income taxes | 67/77 | €52,674 | €50,477 | -€2,197 | -4.2% |
| Profit (loss) for the period | 9904 | €106,274 | €113,722 | +€7,447 | +7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €106,274 | €113,722 | +€7,447 | +7.0% |
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 14 October 2026 via checked.be.