72 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.
72 Consulting
Largest movements
- Cash -€79,396
down €79,396 (-88.3%), from €89,904 to €10,508
mainly Contributions, distributions and other (-€150,000) and Current investments (-€74,623)
- Current investments +€74,623
new in 2025: €74,623
- Receivables within one year -€21,662
down €21,662 (-53.0%), from €40,882 to €19,221
of which Trade receivables: -€12,921
- Tangible fixed assets -€8,383
down €8,383 (-5.8%), from €145,694 to €137,311
of which Furniture and vehicles: -€9,657
- Reserves -€67,288
down €67,288 (-28.9%), from €232,642 to €165,354
- Other debts +€56,165
up €56,165 (+936%), from €6,000 to €62,165
- Trade debts -€19,405
down €19,405 (-65.2%), from €29,753 to €10,349
- Gross operating margin -€16,188
down €16,188 (-12.5%), from €129,041 to €112,853
- Depreciation -€8,074
down €8,074 (-33.9%), from €23,804 to €15,730
- Financial income +€6,473
up €6,473 (+2,349%), from €276 to €6,748
- Taxes -€2,050
down €2,050 (-9.4%), from €21,823 to €19,773
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 | €283,789 | €250,666 | -€33,123 | -11.7% |
| Fixed assets | 21/28 | €145,694 | €137,311 | -€8,383 | -5.8% |
| Tangible fixed assets | 22/27 | €145,694 | €137,311 | -€8,383 | -5.8% |
| Land and buildings | 22 | €114,840 | €116,691 | +€1,851 | +1.6% |
| Furniture and vehicles | 24 | €25,614 | €15,958 | -€9,657 | -37.7% |
| Other tangible fixed assets | 26 | €5,240 | €4,662 | -€578 | -11.0% |
| Current assets | 29/58 | €138,095 | €113,355 | -€24,740 | -17.9% |
| Amounts receivable within one year | 40/41 | €40,882 | €19,221 | -€21,662 | -53.0% |
| Trade receivables | 40 | €29,921 | €17,001 | -€12,921 | -43.2% |
| Other amounts receivable | 41 | €10,961 | €2,220 | -€8,741 | -79.7% |
| Current investments | 50/53 | - | €74,623 | +€74,623 | |
| Cash at bank and in hand | 54/58 | €89,904 | €10,508 | -€79,396 | -88.3% |
| Deferred charges and accrued income | 490/1 | €7,309 | €9,004 | +€1,695 | +23.2% |
| Total equity and liabilities | 10/49 | €283,789 | €250,666 | -€33,123 | -11.7% |
| Equity | 10/15 | €232,742 | €165,454 | -€67,288 | -28.9% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €232,642 | €165,354 | -€67,288 | -28.9% |
| Distributable reserves | 133 | €232,642 | €165,354 | -€67,288 | -28.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €51,048 | €85,212 | +€34,165 | +66.9% |
| Amounts payable within one year | 42/48 | €51,048 | €85,212 | +€34,165 | +66.9% |
| Trade debts | 44 | €29,753 | €10,349 | -€19,405 | -65.2% |
| Suppliers | 440/4 | €29,753 | €10,349 | -€19,405 | -65.2% |
| Taxes, remuneration and social security | 45 | €15,294 | €12,699 | -€2,596 | -17.0% |
| Taxes | 450/3 | €15,294 | €12,699 | -€2,596 | -17.0% |
| Other amounts payable | 47/48 | €6,000 | €62,165 | +€56,165 | +936% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,804 | €15,730 | -€8,074 | -33.9% |
| Other operating charges | 640/8 | €775 | €1,219 | +€445 | +57.4% |
| Gross operating margin | 9900 | €129,041 | €112,853 | -€16,188 | -12.5% |
| Operating profit (loss) | 9901 | €104,463 | €95,904 | -€8,559 | -8.2% |
| Financial income | 75/76B | €276 | €6,748 | +€6,473 | +2,349% |
| Recurring financial income | 75 | €276 | €6,748 | +€6,473 | +2,349% |
| Financial charges | 65/66B | €142 | €167 | +€25 | +17.6% |
| Recurring financial charges | 65 | €142 | €167 | +€25 | +17.6% |
| Profit (loss) for the period before taxes | 9903 | €104,596 | €102,485 | -€2,111 | -2.0% |
| Income taxes | 67/77 | €21,823 | €19,773 | -€2,050 | -9.4% |
| Profit (loss) for the period | 9904 | €82,773 | €82,712 | -€61 | -0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €82,773 | €82,712 | -€61 | -0.1% |
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 15 October 2026 via checked.be.