4U 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.
4U Consultancy
Largest movements
- Tangible fixed assets +€8,495
new in 2023: €8,495
- Receivables within one year +€4,797
up €4,797 (+9.8%), from €49,069 to €53,866
of which Other amounts receivable: +€8,649
- Cash -€2,470
down €2,470 (-29.4%), from €8,401 to €5,931
mainly Investment in fixed assets (net) (-€9,198) and Receivables within one year (-€4,797)
- Trade debts +€8,207
up €8,207 (+253.8%), from €3,234 to €11,441
- Tax, wage and social debts +€1,345
up €1,345 (+33.0%), from €4,076 to €5,421
- Profit (loss) carried forward +€1,270
up €1,270 (+4.3%), from €29,700 to €30,970
- Gross operating margin -€13,025
down €13,025 (-76.8%), from €16,950 to €3,925
- Taxes -€2,564
down €2,564 (-65.6%), from €3,909 to €1,345
- Depreciation +€703
new in 2023: €703
- Financial charges +€384
up €384 (+282.4%), from €136 to €520
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,470 | €68,292 | +€10,822 | +18.8% |
| Fixed assets | 21/28 | - | €8,495 | +€8,495 | |
| Tangible fixed assets | 22/27 | - | €8,495 | +€8,495 | |
| Furniture and vehicles | 24 | - | €8,495 | +€8,495 | |
| Current assets | 29/58 | €57,470 | €59,797 | +€2,327 | +4.0% |
| Amounts receivable within one year | 40/41 | €49,069 | €53,866 | +€4,797 | +9.8% |
| Trade receivables | 40 | €12,627 | €8,775 | -€3,852 | -30.5% |
| Other amounts receivable | 41 | €36,442 | €45,091 | +€8,649 | +23.7% |
| Cash at bank and in hand | 54/58 | €8,401 | €5,931 | -€2,470 | -29.4% |
| Total equity and liabilities | 10/49 | €57,470 | €68,292 | +€10,822 | +18.8% |
| Equity | 10/15 | €50,160 | €51,430 | +€1,270 | +2.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Other | 1319 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €29,700 | €30,970 | +€1,270 | +4.3% |
| Amounts payable | 17/49 | €7,310 | €16,862 | +€9,552 | +130.7% |
| Amounts payable within one year | 42/48 | €7,310 | €16,862 | +€9,552 | +130.7% |
| Trade debts | 44 | €3,234 | €11,441 | +€8,207 | +253.8% |
| Suppliers | 440/4 | €3,234 | €11,441 | +€8,207 | +253.8% |
| Taxes, remuneration and social security | 45 | €4,076 | €5,421 | +€1,345 | +33.0% |
| Taxes | 450/3 | €4,076 | €5,421 | +€1,345 | +33.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €703 | +€703 | |
| Other operating charges | 640/8 | €235 | €89 | -€146 | -62.1% |
| Gross operating margin | 9900 | €16,950 | €3,925 | -€13,025 | -76.8% |
| Operating profit (loss) | 9901 | €16,715 | €3,133 | -€13,582 | -81.3% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Non-recurring financial income | 76B | - | €2 | +€2 | |
| Financial charges | 65/66B | €136 | €520 | +€384 | +282.4% |
| Recurring financial charges | 65 | €136 | €520 | +€384 | +282.4% |
| Profit (loss) for the period before taxes | 9903 | €16,579 | €2,615 | -€13,964 | -84.2% |
| Income taxes | 67/77 | €3,909 | €1,345 | -€2,564 | -65.6% |
| Profit (loss) for the period | 9904 | €12,670 | €1,270 | -€11,400 | -90.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,670 | €1,270 | -€11,400 | -90.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.