BIG STEPS 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.
BIG STEPS CONSULTING
Largest movements
- Receivables within one year +€28,046
up €28,046 (+98.3%), from €28,541 to €56,586
of which Trade receivables: +€26,094
- Receivables after one year +€25,000
new in 2025: €25,000
- Cash -€22,432
down €22,432 (-69.8%), from €32,144 to €9,712
mainly Receivables within one year (-€28,046) and Receivables after one year (-€25,000)
- Tangible fixed assets -€3,305
down €3,305 (-39.4%), from €8,391 to €5,085
of which Furniture and vehicles: -€2,888
- Reserves +€23,811
up €23,811 (+50.4%), from €47,260 to €71,071
- Tax, wage and social debts +€2,941
up €2,941 (+22.2%), from €13,253 to €16,194
- Trade debts +€2,233
up €2,233 (+218.7%), from €1,021 to €3,254
- Gross operating margin -€8,935
down €8,935 (-16.0%), from €55,730 to €46,795
- Taxes -€2,427
down €2,427 (-16.2%), from €14,962 to €12,535
- Depreciation +€781
up €781 (+16.7%), from €4,689 to €5,470
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 | €85,902 | €113,443 | +€27,541 | +32.1% |
| Fixed assets | 21/28 | €8,691 | €5,385 | -€3,305 | -38.0% |
| Tangible fixed assets | 22/27 | €8,391 | €5,085 | -€3,305 | -39.4% |
| Plant, machinery and equipment | 23 | €1,586 | €1,169 | -€417 | -26.3% |
| Furniture and vehicles | 24 | €6,805 | €3,916 | -€2,888 | -42.4% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €77,211 | €108,057 | +€30,846 | +39.9% |
| Amounts receivable after more than one year | 29 | - | €25,000 | +€25,000 | |
| Other amounts receivable | 291 | - | €25,000 | +€25,000 | |
| Amounts receivable within one year | 40/41 | €28,541 | €56,586 | +€28,046 | +98.3% |
| Trade receivables | 40 | €28,541 | €54,635 | +€26,094 | +91.4% |
| Other amounts receivable | 41 | - | €1,951 | +€1,951 | |
| Current investments | 50/53 | €9,965 | €9,965 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €32,144 | €9,712 | -€22,432 | -69.8% |
| Deferred charges and accrued income | 490/1 | €6,561 | €6,794 | +€232 | +3.5% |
| Total equity and liabilities | 10/49 | €85,902 | €113,443 | +€27,541 | +32.1% |
| Equity | 10/15 | €57,460 | €81,271 | +€23,811 | +41.4% |
| Contributions | 10/11 | €10,200 | €10,200 | = | 0.0% |
| Reserves | 13 | €47,260 | €71,071 | +€23,811 | +50.4% |
| Distributable reserves | 133 | €47,260 | €71,071 | +€23,811 | +50.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €28,443 | €32,172 | +€3,729 | +13.1% |
| Amounts payable within one year | 42/48 | €28,443 | €32,172 | +€3,729 | +13.1% |
| Financial debts | 43 | €454 | €0 | -€454 | -100.0% |
| Credit institutions | 430/8 | €454 | €0 | -€454 | -100.0% |
| Trade debts | 44 | €1,021 | €3,254 | +€2,233 | +218.7% |
| Suppliers | 440/4 | €1,021 | €3,254 | +€2,233 | +218.7% |
| Taxes, remuneration and social security | 45 | €13,253 | €16,194 | +€2,941 | +22.2% |
| Taxes | 450/3 | €13,253 | €16,194 | +€2,941 | +22.2% |
| Other amounts payable | 47/48 | €13,714 | €12,724 | -€990 | -7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,689 | €5,470 | +€781 | +16.7% |
| Other operating charges | 640/8 | €1,390 | €1,326 | -€64 | -4.6% |
| Gross operating margin | 9900 | €55,730 | €46,795 | -€8,935 | -16.0% |
| Operating profit (loss) | 9901 | €49,651 | €40,000 | -€9,651 | -19.4% |
| Financial income | 75/76B | €9 | €15 | +€6 | +67.5% |
| Recurring financial income | 75 | €9 | €15 | +€6 | +67.5% |
| Financial charges | 65/66B | €889 | €539 | -€351 | -39.4% |
| Recurring financial charges | 65 | €889 | €539 | -€351 | -39.4% |
| Profit (loss) for the period before taxes | 9903 | €48,771 | €39,476 | -€9,294 | -19.1% |
| Income taxes | 67/77 | €14,962 | €12,535 | -€2,427 | -16.2% |
| Profit (loss) for the period | 9904 | €33,809 | €26,941 | -€6,868 | -20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €33,809 | €26,941 | -€6,868 | -20.3% |
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 9 October 2026 via checked.be.