70 Z 10: what changed
What changed
70 Z 10
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€23,743
2024 · €39,793-€16,050
Equity
€160,990
2024 · €153,080+€7,910
Cash
€917
2024 · €2,485-€1,568
Balance sheet total
€219,923
2024 · €229,713-€9,791
Largest movements
Assets
- Receivables within one year -€11,532
down €11,532 (-38.1%), from €30,249 to €18,717
of which Trade receivables: -€16,926
- Stocks and contracts +€4,320
up €4,320 (+2.3%), from €191,658 to €195,978
Equity and liabilities
- Advances received -€25,746
no longer reported in 2025 (was €25,746)
- Other debts +€18,527
up €18,527 (+199%), from €9,308 to €27,835
- Current portion of long-term debt -€14,911
no longer reported in 2025 (was €14,911)
- Reserves +€7,910
up €7,910 (+5.5%), from €145,071 to €152,981
- Tax, wage and social debts +€4,889
up €4,889 (+42.0%), from €11,633 to €16,522
Income statement
- Gross operating margin -€36,674
down €36,674 (-50.7%), from €72,318 to €35,644
- Taxes -€16,790
down €16,790 (-75.3%), from €22,303 to €5,514
- Other operating charges -€7,337
down €7,337 (-81.0%), from €9,058 to €1,722
- Provisions +€2,500
new in 2025: €2,500
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€39,793
Gross operating margin
-€36,674
Depreciation
-€523
Provisions
-€2,500
Other operating charges
+€7,337
Financial income
-€70
Financial charges
-€410
Taxes
+€16,790
Result 2025
€23,743
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€29,176
Investment
€0
Financing
-€30,744
Cash 2024
€2,485
From operations (derived)
+€29,176
Net result for the year
+€23,743
Depreciation
+€1,297
Stocks and contracts
-€4,320
Receivables within one year
+€11,532
Deferred charges and accrued income
-€285
Provisions
+€2,500
Trade debts
-€2,960
Tax, wage and social debts
+€4,889
Advances received
-€25,746
Other debts
+€18,527
Financing
-€30,744
Current portion of long-term debt
-€14,911
Contributions, distributions and other
-€15,833
Cash 2025
€917
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €229,713 | €219,923 | -€9,791 | -4.3% |
| Fixed assets | 21/28 | €4,604 | €3,307 | -€1,297 | -28.2% |
| Intangible fixed assets | 21 | €1,126 | €886 | -€240 | -21.3% |
| Tangible fixed assets | 22/27 | €3,478 | €2,421 | -€1,057 | -30.4% |
| Plant, machinery and equipment | 23 | €3,164 | €2,224 | -€940 | -29.7% |
| Furniture and vehicles | 24 | €314 | €196 | -€117 | -37.4% |
| Current assets | 29/58 | €225,110 | €216,616 | -€8,494 | -3.8% |
| Stocks and contracts in progress | 3 | €191,658 | €195,978 | +€4,320 | +2.3% |
| Stocks | 30/36 | €191,658 | €195,978 | +€4,320 | +2.3% |
| Amounts receivable within one year | 40/41 | €30,249 | €18,717 | -€11,532 | -38.1% |
| Trade receivables | 40 | €25,643 | €8,717 | -€16,926 | -66.0% |
| Other amounts receivable | 41 | €4,606 | €10,000 | +€5,394 | +117% |
| Cash at bank and in hand | 54/58 | €2,485 | €917 | -€1,568 | -63.1% |
| Deferred charges and accrued income | 490/1 | €718 | €1,003 | +€285 | +39.8% |
| Total equity and liabilities | 10/49 | €229,713 | €219,923 | -€9,791 | -4.3% |
| Equity | 10/15 | €153,080 | €160,990 | +€7,910 | +5.2% |
| Contributions | 10/11 | €8,009 | €8,009 | = | 0.0% |
| Reserves | 13 | €145,071 | €152,981 | +€7,910 | +5.5% |
| Distributable reserves | 133 | €145,071 | €152,981 | +€7,910 | +5.5% |
| Provisions and deferred taxes | 16 | - | €2,500 | +€2,500 | |
| Provisions for liabilities and charges | 160/5 | - | €2,500 | +€2,500 | |
| Other liabilities and charges | 164/5 | - | €2,500 | +€2,500 | |
| Amounts payable | 17/49 | €76,634 | €56,433 | -€20,201 | -26.4% |
| Amounts payable within one year | 42/48 | €76,634 | €56,433 | -€20,201 | -26.4% |
| Current portion of amounts payable after more than one year | 42 | €14,911 | - | -€14,911 | |
| Trade debts | 44 | €15,036 | €12,075 | -€2,960 | -19.7% |
| Suppliers | 440/4 | €15,036 | €12,075 | -€2,960 | -19.7% |
| Advances received on contracts in progress | 46 | €25,746 | - | -€25,746 | |
| Taxes, remuneration and social security | 45 | €11,633 | €16,522 | +€4,889 | +42.0% |
| Taxes | 450/3 | €11,633 | €16,522 | +€4,889 | +42.0% |
| Other amounts payable | 47/48 | €9,308 | €27,835 | +€18,527 | +199% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €774 | €1,297 | +€523 | +67.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €2,500 | +€2,500 | |
| Other operating charges | 640/8 | €9,058 | €1,722 | -€7,337 | -81.0% |
| Gross operating margin | 9900 | €72,318 | €35,644 | -€36,674 | -50.7% |
| Operating profit (loss) | 9901 | €62,486 | €30,126 | -€32,360 | -51.8% |
| Financial income | 75/76B | €73 | €3 | -€70 | -95.9% |
| Recurring financial income | 75 | €73 | €3 | -€70 | -95.9% |
| Financial charges | 65/66B | €462 | €872 | +€410 | +88.6% |
| Recurring financial charges | 65 | €462 | €872 | +€410 | +88.6% |
| Profit (loss) for the period before taxes | 9903 | €62,096 | €29,257 | -€32,840 | -52.9% |
| Income taxes | 67/77 | €22,303 | €5,514 | -€16,790 | -75.3% |
| Profit (loss) for the period | 9904 | €39,793 | €23,743 | -€16,050 | -40.3% |
| Profit (loss) for the period to be appropriated | 9905 | €39,793 | €23,743 | -€16,050 | -40.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.