6 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.
6 CONSULTANCY
Largest movements
- Tangible fixed assets +€32,733
up €32,733 (+6709.3%), from €488 to €33,220
- Receivables after one year -€13,879
down €13,879 (-28.6%), from €48,566 to €34,686
- Receivables within one year +€12,646
up €12,646 (+53.7%), from €23,567 to €36,214
of which Other amounts receivable: +€11,436
- Cash +€4,849
up €4,849 (+1710.6%), from €283 to €5,133
mainly Debts after one year (+€43,164) and Net result for the year (+€42,081)
- Debts after one year +€43,164
up €43,164 (+4135.9%), from €1,044 to €44,207
- Reserves -€17,000
down €17,000 (-56.7%), from €30,000 to €13,000
- Current portion of long-term debt +€8,605
new in 2025: €8,605
- Tax, wage and social debts +€7,967
up €7,967 (+81.9%), from €9,723 to €17,690
- Other debts -€5,622
down €5,622 (-21.1%), from €26,666 to €21,044
- Gross operating margin +€22,437
up €22,437 (+72.7%), from €30,847 to €53,285
- Taxes +€4,992
up €4,992 (+74.5%), from €6,697 to €11,690
- Financial income +€786
up €786 (+27.1%), from €2,900 to €3,686
- Financial charges +€546
up €546 (+40.5%), from €1,349 to €1,894
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 | €73,164 | €110,298 | +€37,134 | +50.8% |
| Fixed assets | 21/28 | €488 | €33,220 | +€32,733 | +6709.3% |
| Tangible fixed assets | 22/27 | €488 | €33,220 | +€32,733 | +6709.3% |
| Furniture and vehicles | 24 | €488 | €33,220 | +€32,733 | +6709.3% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €72,676 | €77,077 | +€4,401 | +6.1% |
| Amounts receivable after more than one year | 29 | €48,566 | €34,686 | -€13,879 | -28.6% |
| Other amounts receivable | 291 | €48,566 | €34,686 | -€13,879 | -28.6% |
| Amounts receivable within one year | 40/41 | €23,567 | €36,214 | +€12,646 | +53.7% |
| Trade receivables | 40 | €9,680 | €10,890 | +€1,210 | +12.5% |
| Other amounts receivable | 41 | €13,887 | €25,324 | +€11,436 | +82.4% |
| Cash at bank and in hand | 54/58 | €283 | €5,133 | +€4,849 | +1710.6% |
| Deferred charges and accrued income | 490/1 | €260 | €1,044 | +€785 | +302.5% |
| Total equity and liabilities | 10/49 | €73,164 | €110,298 | +€37,134 | +50.8% |
| Equity | 10/15 | €34,000 | €16,081 | -€17,919 | -52.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €30,000 | €13,000 | -€17,000 | -56.7% |
| Distributable reserves | 133 | €30,000 | €13,000 | -€17,000 | -56.7% |
| Profit (loss) carried forward | 14 | €1,000 | €81 | -€919 | -91.9% |
| Amounts payable | 17/49 | €39,164 | €94,217 | +€55,053 | +140.6% |
| Amounts payable after more than one year | 17 | €1,044 | €44,207 | +€43,164 | +4135.9% |
| Financial debts | 170/4 | €1,044 | €44,207 | +€43,164 | +4135.9% |
| Amounts payable within one year | 42/48 | €38,120 | €50,010 | +€11,890 | +31.2% |
| Current portion of amounts payable after more than one year | 42 | - | €8,605 | +€8,605 | |
| Financial debts | 43 | €498 | €1,104 | +€606 | +121.8% |
| Other loans | 439 | €498 | €1,104 | +€606 | +121.8% |
| Trade debts | 44 | €1,233 | €1,567 | +€334 | +27.1% |
| Suppliers | 440/4 | €1,233 | €1,567 | +€334 | +27.1% |
| Taxes, remuneration and social security | 45 | €9,723 | €17,690 | +€7,967 | +81.9% |
| Taxes | 450/3 | €9,723 | €17,690 | +€7,967 | +81.9% |
| Other amounts payable | 47/48 | €26,666 | €21,044 | -€5,622 | -21.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €995 | €786 | -€209 | -21.0% |
| Other operating charges | 640/8 | €118 | €520 | +€402 | +340.4% |
| Gross operating margin | 9900 | €30,847 | €53,285 | +€22,437 | +72.7% |
| Operating profit (loss) | 9901 | €29,734 | €51,979 | +€22,244 | +74.8% |
| Financial income | 75/76B | €2,900 | €3,686 | +€786 | +27.1% |
| Recurring financial income | 75 | €2,900 | €3,686 | +€786 | +27.1% |
| Financial charges | 65/66B | €1,349 | €1,894 | +€546 | +40.5% |
| Recurring financial charges | 65 | €1,349 | €1,894 | +€546 | +40.5% |
| Profit (loss) for the period before taxes | 9903 | €31,285 | €53,770 | +€22,485 | +71.9% |
| Income taxes | 67/77 | €6,697 | €11,690 | +€4,992 | +74.5% |
| Profit (loss) for the period | 9904 | €24,588 | €42,081 | +€17,493 | +71.1% |
| Profit (loss) for the period to be appropriated | 9905 | €24,588 | €42,081 | +€17,493 | +71.1% |
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 3 October 2026 via checked.be.