778 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.
778 CONSULTING
Largest movements
- Receivables within one year +€19,947
up €19,947 (+462%), from €4,317 to €24,264
of which Trade receivables: +€24,153
- Cash -€11,588
down €11,588 (-65.4%), from €17,724 to €6,135
mainly Receivables within one year (-€19,947) and Net result for the year (-€5,978)
- Tangible fixed assets +€548
up €548 (+25.7%), from €2,133 to €2,681
- Other debts +€8,870
up €8,870 (+181%), from €4,888 to €13,758
- Profit (loss) carried forward -€5,978
down €5,978 (-132%), from -€4,528 to -€10,506
- Tax, wage and social debts +€5,089
up €5,089 (+1,357%), from €375 to €5,464
- Trade debts +€946
up €946 (+92.2%), from €1,027 to €1,973
- Gross operating margin +€152
up €152 (+3.2%), from -€4,806 to -€4,654
- Depreciation +€115
up €115 (+10.6%), from €1,085 to €1,200
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 | €24,762 | €33,690 | +€8,928 | +36.1% |
| Formation expenses | 20 | €588 | €392 | -€196 | -33.3% |
| Fixed assets | 21/28 | €2,133 | €2,681 | +€548 | +25.7% |
| Tangible fixed assets | 22/27 | €2,133 | €2,681 | +€548 | +25.7% |
| Furniture and vehicles | 24 | €2,133 | €2,681 | +€548 | +25.7% |
| Current assets | 29/58 | €22,040 | €30,616 | +€8,576 | +38.9% |
| Amounts receivable within one year | 40/41 | €4,317 | €24,264 | +€19,947 | +462% |
| Trade receivables | 40 | - | €24,153 | +€24,153 | |
| Other amounts receivable | 41 | €4,317 | €111 | -€4,206 | -97.4% |
| Cash at bank and in hand | 54/58 | €17,724 | €6,135 | -€11,588 | -65.4% |
| Deferred charges and accrued income | 490/1 | - | €217 | +€217 | |
| Total equity and liabilities | 10/49 | €24,762 | €33,690 | +€8,928 | +36.1% |
| Equity | 10/15 | €18,472 | €12,494 | -€5,978 | -32.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €22,000 | €22,000 | = | 0.0% |
| Distributable reserves | 133 | €22,000 | €22,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,528 | -€10,506 | -€5,978 | -132% |
| Amounts payable | 17/49 | €6,290 | €21,195 | +€14,906 | +237% |
| Amounts payable within one year | 42/48 | €6,290 | €21,195 | +€14,906 | +237% |
| Trade debts | 44 | €1,027 | €1,973 | +€946 | +92.2% |
| Suppliers | 440/4 | €1,027 | €1,973 | +€946 | +92.2% |
| Taxes, remuneration and social security | 45 | €375 | €5,464 | +€5,089 | +1,357% |
| Taxes | 450/3 | €375 | €5,464 | +€5,089 | +1,357% |
| Other amounts payable | 47/48 | €4,888 | €13,758 | +€8,870 | +181% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,085 | €1,200 | +€115 | +10.6% |
| Gross operating margin | 9900 | -€4,806 | -€4,654 | +€152 | +3.2% |
| Operating profit (loss) | 9901 | -€5,890 | -€5,853 | +€37 | +0.6% |
| Financial charges | 65/66B | €94 | €125 | +€30 | +32.0% |
| Recurring financial charges | 65 | €94 | €125 | +€30 | +32.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,985 | -€5,978 | +€7 | +0.1% |
| Profit (loss) for the period | 9904 | -€5,985 | -€5,978 | +€7 | +0.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,985 | -€5,978 | +€7 | +0.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.