ATYPICAL 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.
ATYPICAL CONSULTING
Largest movements
- Receivables within one year +€20,710
up €20,710 (+196%), from €10,585 to €31,295
of which Trade receivables: +€17,869
- Deferred charges and accrued income -€12,791
down €12,791 (-67.1%), from €19,049 to €6,258
- Cash -€11,129
down €11,129 (-33.9%), from €32,790 to €21,661
mainly Other debts (-€37,368) and Receivables within one year (-€20,710)
- Tangible fixed assets -€2,198
down €2,198 (-29.6%), from €7,426 to €5,228
- Other debts -€37,368
down €37,368 (-86.8%), from €43,065 to €5,697
- Profit (loss) carried forward +€28,886
up €28,886 (+220%), from €13,103 to €41,989
- Trade debts +€2,236
up €2,236 (+8,861%), from €25 to €2,261
- Tax, wage and social debts +€838
up €838 (+6.6%), from €12,657 to €13,496
of which Taxes: +€3,338
- Gross operating margin +€9,094
up €9,094 (+22.1%), from €41,108 to €50,203
- Taxes +€8,660
up €8,660 (+3,213%), from €270 to €8,930
- Depreciation -€2,210
down €2,210 (-35.1%), from €6,305 to €4,094
- Financial charges +€1,869
up €1,869 (+130%), from €1,438 to €3,306
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 | €69,850 | €64,443 | -€5,408 | -7.7% |
| Fixed assets | 21/28 | €7,426 | €5,228 | -€2,198 | -29.6% |
| Tangible fixed assets | 22/27 | €7,426 | €5,228 | -€2,198 | -29.6% |
| Furniture and vehicles | 24 | €7,426 | €5,228 | -€2,198 | -29.6% |
| Current assets | 29/58 | €62,424 | €59,214 | -€3,210 | -5.1% |
| Amounts receivable within one year | 40/41 | €10,585 | €31,295 | +€20,710 | +196% |
| Trade receivables | 40 | - | €17,869 | +€17,869 | |
| Other amounts receivable | 41 | €10,585 | €13,426 | +€2,841 | +26.8% |
| Cash at bank and in hand | 54/58 | €32,790 | €21,661 | -€11,129 | -33.9% |
| Deferred charges and accrued income | 490/1 | €19,049 | €6,258 | -€12,791 | -67.1% |
| Total equity and liabilities | 10/49 | €69,850 | €64,443 | -€5,408 | -7.7% |
| Equity | 10/15 | €14,103 | €42,989 | +€28,886 | +205% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,103 | €41,989 | +€28,886 | +220% |
| Amounts payable | 17/49 | €55,748 | €21,453 | -€34,294 | -61.5% |
| Amounts payable within one year | 42/48 | €55,748 | €21,453 | -€34,294 | -61.5% |
| Trade debts | 44 | €25 | €2,261 | +€2,236 | +8,861% |
| Suppliers | 440/4 | €25 | €2,261 | +€2,236 | +8,861% |
| Taxes, remuneration and social security | 45 | €12,657 | €13,496 | +€838 | +6.6% |
| Taxes | 450/3 | €10,157 | €13,496 | +€3,338 | +32.9% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €43,065 | €5,697 | -€37,368 | -86.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,305 | €4,094 | -€2,210 | -35.1% |
| Other operating charges | 640/8 | - | €246 | +€246 | |
| Gross operating margin | 9900 | €41,108 | €50,203 | +€9,094 | +22.1% |
| Operating profit (loss) | 9901 | €34,804 | €45,862 | +€11,059 | +31.8% |
| Financial charges | 65/66B | €1,438 | €3,306 | +€1,869 | +130% |
| Recurring financial charges | 65 | €1,438 | €3,306 | +€1,869 | +130% |
| Profit (loss) for the period before taxes | 9903 | €33,366 | €42,556 | +€9,190 | +27.5% |
| Income taxes | 67/77 | €270 | €8,930 | +€8,660 | +3,213% |
| Profit (loss) for the period | 9904 | €33,096 | €33,626 | +€530 | +1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €33,096 | €33,626 | +€530 | +1.6% |
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 28 October 2026 via checked.be.