98 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.
98 Consulting
Largest movements
- Tangible fixed assets +€4,065
new in 2025: €4,065
- Cash -€2,741
down €2,741 (-5.4%), from €51,117 to €48,376
mainly Net result for the year (-€30,891) and Tax, wage and social debts (-€7,702)
- Provisions +€39,287
new in 2025: €39,287
- Profit (loss) carried forward -€30,891
down €30,891, from €25,756 to -€5,135
- Tax, wage and social debts -€7,702
down €7,702 (-39.8%), from €19,334 to €11,632
- Other debts +€2,919
up €2,919 (+4487.7%), from €65 to €2,984
- Trade debts -€2,289
down €2,289 (-57.8%), from €3,962 to €1,673
- Provisions +€39,287
new in 2025: €39,287
- Financial charges +€27,812
up €27,812 (+1586.9%), from €1,753 to €29,565
- Gross operating margin +€6,830
up €6,830 (+19.0%), from €36,029 to €42,859
- Taxes -€4,734
down €4,734 (-55.6%), from €8,521 to €3,786
- Depreciation +€685
new in 2025: €685
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 | €51,117 | €52,441 | +€1,325 | +2.6% |
| Fixed assets | 21/28 | - | €4,065 | +€4,065 | |
| Tangible fixed assets | 22/27 | - | €4,065 | +€4,065 | |
| Furniture and vehicles | 24 | - | €4,065 | +€4,065 | |
| Current assets | 29/58 | €51,117 | €48,376 | -€2,741 | -5.4% |
| Cash at bank and in hand | 54/58 | €51,117 | €48,376 | -€2,741 | -5.4% |
| Total equity and liabilities | 10/49 | €51,117 | €52,441 | +€1,325 | +2.6% |
| Equity | 10/15 | €27,756 | -€3,135 | -€30,891 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,756 | -€5,135 | -€30,891 | |
| Provisions and deferred taxes | 16 | - | €39,287 | +€39,287 | |
| Provisions for liabilities and charges | 160/5 | - | €39,287 | +€39,287 | |
| Other liabilities and charges | 164/5 | - | €39,287 | +€39,287 | |
| Amounts payable | 17/49 | €23,361 | €16,289 | -€7,072 | -30.3% |
| Amounts payable within one year | 42/48 | €23,361 | €16,289 | -€7,072 | -30.3% |
| Trade debts | 44 | €3,962 | €1,673 | -€2,289 | -57.8% |
| Suppliers | 440/4 | €3,962 | €1,673 | -€2,289 | -57.8% |
| Taxes, remuneration and social security | 45 | €19,334 | €11,632 | -€7,702 | -39.8% |
| Taxes | 450/3 | €19,334 | €11,632 | -€7,702 | -39.8% |
| Other amounts payable | 47/48 | €65 | €2,984 | +€2,919 | +4487.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €685 | +€685 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €39,287 | +€39,287 | |
| Other operating charges | 640/8 | - | €427 | +€427 | |
| Gross operating margin | 9900 | €36,029 | €42,859 | +€6,830 | +19.0% |
| Operating profit (loss) | 9901 | €36,029 | €2,460 | -€33,569 | -93.2% |
| Financial charges | 65/66B | €1,753 | €29,565 | +€27,812 | +1586.9% |
| Recurring financial charges | 65 | €1,753 | €29,565 | +€27,812 | +1586.9% |
| Profit (loss) for the period before taxes | 9903 | €34,276 | -€27,104 | -€61,381 | |
| Income taxes | 67/77 | €8,521 | €3,786 | -€4,734 | -55.6% |
| Profit (loss) for the period | 9904 | €25,756 | -€30,891 | -€56,646 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,756 | -€30,891 | -€56,646 |
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 10 October 2026 via checked.be.