ATTACHES CONSULT SERVICES: 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.
ATTACHES CONSULT SERVICES
Largest movements
- Cash +€190,632
up €190,632 (+119%), from €159,800 to €350,432
mainly Other debts (+€588,360) and Net result for the year (+€240,936)
- Deferred charges and accrued income +€17,724
up €17,724 (+254%), from €6,967 to €24,691
- Tangible fixed assets -€15,536
down €15,536 (-19.5%), from €79,489 to €63,953
of which Land and buildings: -€19,399
- Receivables within one year +€15,296
up €15,296 (+16.7%), from €91,405 to €106,701
of which Other amounts receivable: +€27,842
- Stocks and contracts +€12,477
up €12,477 (+83.0%), from €15,037 to €27,514
- Profit (loss) carried forward -€628,743
down €628,743 (-99.9%), from €629,603 to €860
- Other debts +€588,360
up €588,360 (+1,401%), from €42,000 to €630,360
- Reserves +€239,679
up €239,679 (+232%), from €103,321 to €343,000
of which Distributable reserves: +€243,000
- Trade debts +€19,286
up €19,286 (+629%), from €3,068 to €22,354
- Gross operating margin +€102,839
up €102,839 (+25.1%), from €410,508 to €513,347
- Staff costs +€17,610
up €17,610 (+12.8%), from €137,484 to €155,094
- Taxes +€15,542
up €15,542 (+17.2%), from €90,358 to €105,900
- Financial income +€7,397
up €7,397 (+60.3%), from €12,271 to €19,668
of which Financial income: +€9,609
- Other operating charges +€6,585
up €6,585 (+328%), from €2,009 to €8,594
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 | €852,958 | €1,073,551 | +€220,593 | +25.9% |
| Fixed assets | 21/28 | €79,749 | €64,213 | -€15,536 | -19.5% |
| Tangible fixed assets | 22/27 | €79,489 | €63,953 | -€15,536 | -19.5% |
| Land and buildings | 22 | €19,399 | €0 | -€19,399 | -100% |
| Plant, machinery and equipment | 23 | €5,247 | €7,101 | +€1,854 | +35.3% |
| Furniture and vehicles | 24 | €54,843 | €40,572 | -€14,271 | -26.0% |
| Other tangible fixed assets | 26 | - | €16,279 | +€16,279 | |
| Financial fixed assets | 28 | €260 | €260 | = | 0.0% |
| Current assets | 29/58 | €773,209 | €1,009,338 | +€236,129 | +30.5% |
| Stocks and contracts in progress | 3 | €15,037 | €27,514 | +€12,477 | +83.0% |
| Stocks | 30/36 | €15,037 | €27,514 | +€12,477 | +83.0% |
| Amounts receivable within one year | 40/41 | €91,405 | €106,701 | +€15,296 | +16.7% |
| Trade receivables | 40 | €57,420 | €44,873 | -€12,547 | -21.9% |
| Other amounts receivable | 41 | €33,985 | €61,827 | +€27,842 | +81.9% |
| Current investments | 50/53 | €500,000 | €500,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €159,800 | €350,432 | +€190,632 | +119% |
| Deferred charges and accrued income | 490/1 | €6,967 | €24,691 | +€17,724 | +254% |
| Total equity and liabilities | 10/49 | €852,958 | €1,073,551 | +€220,593 | +25.9% |
| Equity | 10/15 | €742,924 | €353,860 | -€389,064 | -52.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €103,321 | €343,000 | +€239,679 | +232% |
| Non-distributable reserves | 130/1 | €3,321 | €0 | -€3,321 | -100% |
| Reserves not available under the articles | 1311 | €3,321 | €0 | -€3,321 | -100% |
| Distributable reserves | 133 | €100,000 | €343,000 | +€243,000 | +243% |
| Profit (loss) carried forward | 14 | €629,603 | €860 | -€628,743 | -99.9% |
| Amounts payable | 17/49 | €110,034 | €719,691 | +€609,657 | +554% |
| Amounts payable within one year | 42/48 | €110,034 | €718,342 | +€608,308 | +553% |
| Trade debts | 44 | €3,068 | €22,354 | +€19,286 | +629% |
| Suppliers | 440/4 | €3,068 | €22,354 | +€19,286 | +629% |
| Taxes, remuneration and social security | 45 | €64,966 | €65,628 | +€662 | +1.0% |
| Taxes | 450/3 | €48,182 | €53,855 | +€5,673 | +11.8% |
| Remuneration and social security | 454/9 | €16,784 | €11,772 | -€5,012 | -29.9% |
| Other amounts payable | 47/48 | €42,000 | €630,360 | +€588,360 | +1,401% |
| Accrued charges and deferred income | 492/3 | - | €1,349 | +€1,349 | |
| Remuneration, social security and pensions | 62 | €137,484 | €155,094 | +€17,610 | +12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,650 | €20,265 | +€615 | +3.1% |
| Other operating charges | 640/8 | €2,009 | €8,594 | +€6,585 | +328% |
| Operating charges capitalised as restructuring costs | 649 | - | €0 | = | |
| Gross operating margin | 9900 | €410,508 | €513,347 | +€102,839 | +25.1% |
| Operating profit (loss) | 9901 | €251,365 | €329,393 | +€78,028 | +31.0% |
| Financial income | 75/76B | €12,271 | €19,668 | +€7,397 | +60.3% |
| Recurring financial income | 75 | €10,059 | €19,668 | +€9,609 | +95.5% |
| Non-recurring financial income | 76B | €2,212 | - | -€2,212 | |
| Financial charges | 65/66B | €3,471 | €2,225 | -€1,246 | -35.9% |
| Recurring financial charges | 65 | €3,054 | €2,225 | -€829 | -27.1% |
| Non-recurring financial charges | 66B | €417 | - | -€417 | |
| Profit (loss) for the period before taxes | 9903 | €260,165 | €346,836 | +€86,671 | +33.3% |
| Income taxes | 67/77 | €90,358 | €105,900 | +€15,542 | +17.2% |
| Profit (loss) for the period | 9904 | €169,807 | €240,936 | +€71,129 | +41.9% |
| Profit (loss) for the period to be appropriated | 9905 | €169,807 | €240,936 | +€71,129 | +41.9% |
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 23 October 2026 via checked.be.