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4Dprogress: 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.

What changed

4Dprogress

BE 0798.752.735
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€19,016
2024 · €2,367+€16,649
Equity
€21,504
2024 · €2,487+€19,016
Cash
€10,114
2024 · €2,081+€8,032
Balance sheet total
€37,663
2024 · €12,313+€25,350

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€15,393

    up €15,393 (+152.0%), from €10,125 to €25,517

    of which Trade receivables: +€15,549

  • Cash +€8,032

    up €8,032 (+385.9%), from €2,081 to €10,114

    mainly Net result for the year (+€19,016) and Tax, wage and social debts (+€7,779)

  • Tangible fixed assets +€1,162

    new in 2025: €1,162

  • Deferred charges and accrued income +€764

    up €764 (+714.3%), from €107 to €871

Equity and liabilities
  • Reserves +€19,016

    up €19,016 (+803.3%), from €2,367 to €21,384

  • Tax, wage and social debts +€7,779

    up €7,779 (+952.3%), from €817 to €8,596

  • Trade debts -€3,019

    down €3,019 (-85.6%), from €3,527 to €508

  • Other debts +€1,615

    up €1,615 (+41.0%), from €3,941 to €5,556

Income statement
  • Gross operating margin +€18,699

    up €18,699 (+342.5%), from €5,459 to €24,158

  • Taxes +€4,277

    up €4,277 (+722.7%), from €592 to €4,869

  • Depreciation -€1,944

    down €1,944 (-92.4%), from €2,105 to €161

  • Other operating charges -€287

    down €287 (-81.8%), from €350 to €64

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 €2,367
Gross operating margin +€18,699
Depreciation +€1,944
Other operating charges +€287
Financial income +€0
Financial charges -€4
Taxes -€4,277
Result 2025 €19,016

Cash bridge derived

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 +€9,355
Investment -€1,322
Financing €0
Cash 2024 €2,081
Net result for the year +€19,016
Depreciation +€161
Receivables within one year -€15,393
Deferred charges and accrued income -€764
Trade debts -€3,019
Tax, wage and social debts +€7,779
Other debts +€1,615
Accrued charges and deferred income -€41
Investment in fixed assets (net) -€1,322
Cash 2025 €10,114
Every line side by side 35 lines
Line Code 2024 2025 Change %
Total assets 20/58 €12,313 €37,663 +€25,350 +205.9%
Fixed assets 21/28 - €1,162 +€1,162
Tangible fixed assets 22/27 - €1,162 +€1,162
Furniture and vehicles 24 - €1,162 +€1,162
Current assets 29/58 €12,313 €36,502 +€24,189 +196.4%
Amounts receivable within one year 40/41 €10,125 €25,517 +€15,393 +152.0%
Trade receivables 40 €9,968 €25,517 +€15,549 +156.0%
Other amounts receivable 41 €157 - -€157
Cash at bank and in hand 54/58 €2,081 €10,114 +€8,032 +385.9%
Deferred charges and accrued income 490/1 €107 €871 +€764 +714.3%
Total equity and liabilities 10/49 €12,313 €37,663 +€25,350 +205.9%
Equity 10/15 €2,487 €21,504 +€19,016 +764.5%
Contributions 10/11 €120 €120 = 0.0%
Reserves 13 €2,367 €21,384 +€19,016 +803.3%
Distributable reserves 133 €2,367 €21,384 +€19,016 +803.3%
Amounts payable 17/49 €9,826 €16,160 +€6,334 +64.5%
Amounts payable within one year 42/48 €8,284 €14,660 +€6,375 +77.0%
Trade debts 44 €3,527 €508 -€3,019 -85.6%
Suppliers 440/4 €3,527 €508 -€3,019 -85.6%
Taxes, remuneration and social security 45 €817 €8,596 +€7,779 +952.3%
Taxes 450/3 €817 €8,596 +€7,779 +952.3%
Other amounts payable 47/48 €3,941 €5,556 +€1,615 +41.0%
Accrued charges and deferred income 492/3 €1,541 €1,500 -€41 -2.7%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €2,105 €161 -€1,944 -92.4%
Other operating charges 640/8 €350 €64 -€287 -81.8%
Gross operating margin 9900 €5,459 €24,158 +€18,699 +342.5%
Operating profit (loss) 9901 €3,004 €23,934 +€20,930 +696.7%
Financial income 75/76B - €0 +€0
Recurring financial income 75 - €0 +€0
Financial charges 65/66B €45 €49 +€4 +8.4%
Recurring financial charges 65 €45 €49 +€4 +8.4%
Profit (loss) for the period before taxes 9903 €2,959 €23,885 +€20,926 +707.2%
Income taxes 67/77 €592 €4,869 +€4,277 +722.7%
Profit (loss) for the period 9904 €2,367 €19,016 +€16,649 +703.3%
Profit (loss) for the period to be appropriated 9905 €2,367 €19,016 +€16,649 +703.3%

Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.