ADMINISTRATION SERVICES & 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.
ADMINISTRATION SERVICES & CONSULTANCY
Largest movements
- Tangible fixed assets -€41,664
down €41,664 (-18.5%), from €225,063 to €183,398
of which Furniture and vehicles: -€34,484
- Current investments +€36,467
up €36,467 (+205%), from €17,758 to €54,225
- Cash +€14,646
up €14,646 (+14.5%), from €100,911 to €115,557
mainly Depreciation (+€41,664) and Net result for the year (+€36,001)
- Receivables after one year -€7,903
down €7,903 (-32.7%), from €24,160 to €16,257
- Receivables within one year -€7,413
down €7,413 (-4.8%), from €153,777 to €146,365
of which Other amounts receivable: -€4,218
- Debts after one year -€42,641
down €42,641 (-33.1%), from €128,746 to €86,105
- Reserves +€36,000
up €36,000 (+14.1%), from €255,210 to €291,210
- Trade debts +€8,863
up €8,863 (+129%), from €6,867 to €15,730
- Gross operating margin +€20,066
up €20,066 (+23.8%), from €84,392 to €104,457
- Write-downs +€5,724
up €5,724, from -€2,228 to €3,496
- Taxes +€5,220
up €5,220 (+47.7%), from €10,942 to €16,162
- Depreciation -€4,649
down €4,649 (-10.0%), from €46,313 to €41,664
- Financial income +€1,534
up €1,534 (+149%), from €1,026 to €2,559
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 | €526,526 | €526,542 | +€16 | 0.0% |
| Fixed assets | 21/28 | €225,063 | €183,398 | -€41,664 | -18.5% |
| Tangible fixed assets | 22/27 | €225,063 | €183,398 | -€41,664 | -18.5% |
| Land and buildings | 22 | €143,940 | €137,507 | -€6,433 | -4.5% |
| Plant, machinery and equipment | 23 | €1,307 | €560 | -€747 | -57.1% |
| Furniture and vehicles | 24 | €79,815 | €45,331 | -€34,484 | -43.2% |
| Current assets | 29/58 | €301,463 | €343,144 | +€41,681 | +13.8% |
| Amounts receivable after more than one year | 29 | €24,160 | €16,257 | -€7,903 | -32.7% |
| Other amounts receivable | 291 | €24,160 | €16,257 | -€7,903 | -32.7% |
| Amounts receivable within one year | 40/41 | €153,777 | €146,365 | -€7,413 | -4.8% |
| Trade receivables | 40 | €141,656 | €138,462 | -€3,195 | -2.3% |
| Other amounts receivable | 41 | €12,121 | €7,903 | -€4,218 | -34.8% |
| Current investments | 50/53 | €17,758 | €54,225 | +€36,467 | +205% |
| Cash at bank and in hand | 54/58 | €100,911 | €115,557 | +€14,646 | +14.5% |
| Deferred charges and accrued income | 490/1 | €4,856 | €10,740 | +€5,884 | +121% |
| Total equity and liabilities | 10/49 | €526,526 | €526,542 | +€16 | 0.0% |
| Equity | 10/15 | €321,377 | €357,378 | +€36,001 | +11.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €255,210 | €291,210 | +€36,000 | +14.1% |
| Distributable reserves | 133 | €255,210 | €291,210 | +€36,000 | +14.1% |
| Profit (loss) carried forward | 14 | €47,567 | €47,568 | +€1 | 0.0% |
| Amounts payable | 17/49 | €205,148 | €169,164 | -€35,985 | -17.5% |
| Amounts payable after more than one year | 17 | €128,746 | €86,105 | -€42,641 | -33.1% |
| Financial debts | 170/4 | €128,746 | €86,105 | -€42,641 | -33.1% |
| Amounts payable within one year | 42/48 | €76,403 | €83,059 | +€6,656 | +8.7% |
| Current portion of amounts payable after more than one year | 42 | €41,540 | €42,641 | +€1,101 | +2.6% |
| Financial debts | 43 | €5,124 | €3,726 | -€1,398 | -27.3% |
| Credit institutions | 430/8 | €5,124 | €3,726 | -€1,398 | -27.3% |
| Trade debts | 44 | €6,867 | €15,730 | +€8,863 | +129% |
| Suppliers | 440/4 | €6,867 | €15,730 | +€8,863 | +129% |
| Taxes, remuneration and social security | 45 | €21,341 | €20,498 | -€843 | -4.0% |
| Taxes | 450/3 | €20,877 | €20,198 | -€679 | -3.3% |
| Remuneration and social security | 454/9 | €464 | €300 | -€164 | -35.4% |
| Other amounts payable | 47/48 | €1,530 | €463 | -€1,067 | -69.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,313 | €41,664 | -€4,649 | -10.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,228 | €3,496 | +€5,724 | |
| Other operating charges | 640/8 | €1,783 | €1,303 | -€480 | -26.9% |
| Gross operating margin | 9900 | €84,392 | €104,457 | +€20,066 | +23.8% |
| Operating profit (loss) | 9901 | €38,523 | €57,994 | +€19,471 | +50.5% |
| Financial income | 75/76B | €1,026 | €2,559 | +€1,534 | +149% |
| Recurring financial income | 75 | €1,026 | €2,559 | +€1,534 | +149% |
| Financial charges | 65/66B | €8,743 | €8,390 | -€353 | -4.0% |
| Recurring financial charges | 65 | €8,743 | €8,390 | -€353 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €30,806 | €52,163 | +€21,358 | +69.3% |
| Income taxes | 67/77 | €10,942 | €16,162 | +€5,220 | +47.7% |
| Profit (loss) for the period | 9904 | €19,863 | €36,001 | +€16,138 | +81.2% |
| Profit (loss) for the period to be appropriated | 9905 | €19,863 | €36,001 | +€16,138 | +81.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.