Administratie & Consultancy: 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.
Administratie & Consultancy
Largest movements
- Current investments +€23,884
up €23,884 (+21.8%), from €109,631 to €133,515
- Cash -€19,361
down €19,361 (-50.2%), from €38,559 to €19,198
mainly Current investments (-€23,884) and Deferred charges and accrued income (-€922)
- Receivables within one year -€6,029
down €6,029 (-8.3%), from €73,062 to €67,033
of which Trade receivables: -€9,123
No liability line moved by more than 1% of the balance sheet total.
- Financial income +€819
new in 2025: €819
- Financial charges +€333
up €333 (+78.5%), from €424 to €757
- Gross operating margin -€255
down €255, from €166 to -€89
- Other operating charges +€16
up €16 (+3.0%), from €528 to €544
- Taxes -€14
no longer reported in 2025 (was €14)
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 | €229,979 | €229,395 | -€584 | -0.3% |
| Current assets | 29/58 | €229,979 | €229,395 | -€584 | -0.3% |
| Amounts receivable within one year | 40/41 | €73,062 | €67,033 | -€6,029 | -8.3% |
| Trade receivables | 40 | €38,935 | €29,812 | -€9,123 | -23.4% |
| Other amounts receivable | 41 | €34,127 | €37,221 | +€3,094 | +9.1% |
| Current investments | 50/53 | €109,631 | €133,515 | +€23,884 | +21.8% |
| Cash at bank and in hand | 54/58 | €38,559 | €19,198 | -€19,361 | -50.2% |
| Deferred charges and accrued income | 490/1 | €8,727 | €9,649 | +€922 | +10.6% |
| Total equity and liabilities | 10/49 | €229,979 | €229,395 | -€584 | -0.3% |
| Equity | 10/15 | €226,769 | €226,156 | -€613 | -0.3% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €185,000 | €185,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €185,000 | €185,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €185,000 | €185,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,769 | €11,156 | -€613 | -5.2% |
| Amounts payable | 17/49 | €3,210 | €3,239 | +€29 | +0.9% |
| Amounts payable within one year | 42/48 | €3,210 | €3,239 | +€29 | +0.9% |
| Trade debts | 44 | €2,968 | €2,968 | = | 0.0% |
| Suppliers | 440/4 | €2,968 | €2,968 | = | 0.0% |
| Advances received on contracts in progress | 46 | €242 | €242 | = | 0.0% |
| Taxes, remuneration and social security | 45 | - | €29 | +€29 | |
| Taxes | 450/3 | - | €29 | +€29 | |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Non-recurring operating charges | 66A | - | €42 | +€42 | |
| Gross operating margin | 9900 | €166 | -€89 | -€255 | |
| Operating profit (loss) | 9901 | -€362 | -€675 | -€313 | -86.5% |
| Financial income | 75/76B | - | €819 | +€819 | |
| Recurring financial income | 75 | - | €819 | +€819 | |
| Financial charges | 65/66B | €424 | €757 | +€333 | +78.5% |
| Recurring financial charges | 65 | €424 | €757 | +€333 | +78.5% |
| Profit (loss) for the period before taxes | 9903 | -€786 | -€613 | +€173 | +22.0% |
| Income taxes | 67/77 | €14 | - | -€14 | |
| Profit (loss) for the period | 9904 | -€800 | -€613 | +€187 | +23.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€800 | -€613 | +€187 | +23.4% |
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.