85CONSULTING: 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.
85CONSULTING
Largest movements
- Receivables within one year -€18,397
down €18,397 (-25.7%), from €71,454 to €53,057
of which Other amounts receivable: -€30,666
- Tangible fixed assets -€2,817
down €2,817 (-46.0%), from €6,129 to €3,312
- Other debts -€34,376
down €34,376 (-54.2%), from €63,376 to €29,000
- Reserves +€18,000
new in 2025: €18,000
- Tax, wage and social debts -€6,778
down €6,778 (-63.3%), from €10,711 to €3,934
- Gross operating margin -€17,254
down €17,254 (-20.9%), from €82,710 to €65,456
- Taxes -€2,986
down €2,986 (-17.1%), from €17,469 to €14,482
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 | €80,275 | €58,732 | -€21,543 | -26.8% |
| Fixed assets | 21/28 | €6,129 | €3,312 | -€2,817 | -46.0% |
| Tangible fixed assets | 22/27 | €6,129 | €3,312 | -€2,817 | -46.0% |
| Furniture and vehicles | 24 | €6,129 | €3,312 | -€2,817 | -46.0% |
| Current assets | 29/58 | €74,146 | €55,420 | -€18,726 | -25.3% |
| Amounts receivable within one year | 40/41 | €71,454 | €53,057 | -€18,397 | -25.7% |
| Trade receivables | 40 | €17,279 | €29,548 | +€12,269 | +71.0% |
| Other amounts receivable | 41 | €54,175 | €23,509 | -€30,666 | -56.6% |
| Cash at bank and in hand | 54/58 | €1,142 | €360 | -€782 | -68.5% |
| Deferred charges and accrued income | 490/1 | €1,550 | €2,003 | +€453 | +29.2% |
| Total equity and liabilities | 10/49 | €80,275 | €58,732 | -€21,543 | -26.8% |
| Equity | 10/15 | €1,000 | €19,127 | +€18,127 | +1812.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €18,000 | +€18,000 | |
| Distributable reserves | 133 | - | €18,000 | +€18,000 | |
| Profit (loss) carried forward | 14 | - | €127 | +€127 | |
| Amounts payable | 17/49 | €79,275 | €39,605 | -€39,670 | -50.0% |
| Amounts payable within one year | 42/48 | €79,275 | €39,605 | -€39,670 | -50.0% |
| Financial debts | 43 | €2,004 | €2,686 | +€683 | +34.1% |
| Credit institutions | 430/8 | €2,004 | €2,686 | +€683 | +34.1% |
| Trade debts | 44 | €3,183 | €3,985 | +€802 | +25.2% |
| Suppliers | 440/4 | €3,183 | €3,985 | +€802 | +25.2% |
| Taxes, remuneration and social security | 45 | €10,711 | €3,934 | -€6,778 | -63.3% |
| Taxes | 450/3 | €10,711 | €3,934 | -€6,778 | -63.3% |
| Other amounts payable | 47/48 | €63,376 | €29,000 | -€34,376 | -54.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,344 | €2,817 | +€473 | +20.2% |
| Other operating charges | 640/8 | €295 | €390 | +€95 | +32.3% |
| Gross operating margin | 9900 | €82,710 | €65,456 | -€17,254 | -20.9% |
| Operating profit (loss) | 9901 | €80,071 | €62,249 | -€17,822 | -22.3% |
| Financial income | 75/76B | €144 | - | -€144 | |
| Recurring financial income | 75 | €144 | - | -€144 | |
| Financial charges | 65/66B | €516 | €640 | +€124 | +24.0% |
| Recurring financial charges | 65 | €516 | €640 | +€124 | +24.0% |
| Profit (loss) for the period before taxes | 9903 | €79,700 | €61,609 | -€18,091 | -22.7% |
| Income taxes | 67/77 | €17,469 | €14,482 | -€2,986 | -17.1% |
| Profit (loss) for the period | 9904 | €62,231 | €47,127 | -€15,104 | -24.3% |
| Profit (loss) for the period to be appropriated | 9905 | €62,231 | €47,127 | -€15,104 | -24.3% |
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 29 September 2026 via checked.be.