8848 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.
8848 Consulting
Largest movements
- Tangible fixed assets -€4,406
down €4,406 (-17.0%), from €25,913 to €21,507
of which Plant, machinery and equipment: -€5,105
- Cash -€3,752
down €3,752 (-11.2%), from €33,359 to €29,607
mainly Contributions, distributions and other (-€64,373) and Tax, wage and social debts (-€10,578)
- Receivables within one year -€1,109
down €1,109 (-6.4%), from €17,203 to €16,094
of which Trade receivables: -€2,763
- Tax, wage and social debts -€10,578
down €10,578 (-58.7%), from €18,020 to €7,442
- Taxes +€4,346
up €4,346 (+25.0%), from €17,350 to €21,696
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 | €77,975 | €68,689 | -€9,286 | -11.9% |
| Fixed assets | 21/28 | €25,913 | €21,507 | -€4,406 | -17.0% |
| Tangible fixed assets | 22/27 | €25,913 | €21,507 | -€4,406 | -17.0% |
| Land and buildings | 22 | - | €1,000 | +€1,000 | |
| Plant, machinery and equipment | 23 | €24,880 | €19,775 | -€5,105 | -20.5% |
| Furniture and vehicles | 24 | €1,033 | €731 | -€301 | -29.2% |
| Current assets | 29/58 | €52,062 | €47,182 | -€4,880 | -9.4% |
| Amounts receivable within one year | 40/41 | €17,203 | €16,094 | -€1,109 | -6.4% |
| Trade receivables | 40 | €17,053 | €14,290 | -€2,763 | -16.2% |
| Other amounts receivable | 41 | €150 | €1,804 | +€1,654 | +1,102% |
| Cash at bank and in hand | 54/58 | €33,359 | €29,607 | -€3,752 | -11.2% |
| Deferred charges and accrued income | 490/1 | €1,500 | €1,481 | -€19 | -1.3% |
| Total equity and liabilities | 10/49 | €77,975 | €68,689 | -€9,286 | -11.9% |
| Equity | 10/15 | €2,500 | €2,500 | = | 0.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Amounts payable | 17/49 | €75,475 | €66,189 | -€9,286 | -12.3% |
| Amounts payable within one year | 42/48 | €75,475 | €66,189 | -€9,286 | -12.3% |
| Trade debts | 44 | €401 | €1,176 | +€775 | +194% |
| Suppliers | 440/4 | €401 | €1,176 | +€775 | +194% |
| Taxes, remuneration and social security | 45 | €18,020 | €7,442 | -€10,578 | -58.7% |
| Taxes | 450/3 | €18,020 | €7,442 | -€10,578 | -58.7% |
| Other amounts payable | 47/48 | €57,055 | €57,572 | +€517 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,583 | €5,633 | +€50 | +0.9% |
| Other operating charges | 640/8 | €662 | €690 | +€27 | +4.1% |
| Gross operating margin | 9900 | €93,338 | €93,428 | +€90 | +0.1% |
| Operating profit (loss) | 9901 | €87,092 | €87,105 | +€13 | 0.0% |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.2% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.2% |
| Financial charges | 65/66B | €1,351 | €1,036 | -€315 | -23.3% |
| Recurring financial charges | 65 | €1,351 | €1,036 | -€315 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | €85,742 | €86,069 | +€327 | +0.4% |
| Income taxes | 67/77 | €17,350 | €21,696 | +€4,346 | +25.0% |
| Profit (loss) for the period | 9904 | €68,392 | €64,373 | -€4,019 | -5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €68,392 | €64,373 | -€4,019 | -5.9% |
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 29 October 2026 via checked.be.