BIRDSEYECONSULTING: 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.
BIRDSEYECONSULTING
Largest movements
- Tangible fixed assets +€43,706
up €43,706 (+105%), from €41,724 to €85,429
of which Other tangible fixed assets: +€45,055
- Cash -€14,996
down €14,996 (-25.5%), from €58,728 to €43,732
mainly Investment in fixed assets (net) (-€51,972) and Contributions, distributions and other (-€43,543)
- Receivables within one year -€4,092
down €4,092 (-14.9%), from €27,480 to €23,388
of which Other amounts receivable: -€2,854
- Other debts +€23,266
up €23,266 (+21.2%), from €109,721 to €132,988
- Gross operating margin +€13,772
up €13,772 (+23.7%), from €58,182 to €71,953
- Taxes +€4,148
up €4,148 (+28.3%), from €14,646 to €18,794
- Depreciation +€2,706
up €2,706 (+48.7%), from €5,560 to €8,266
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 | €140,818 | €165,436 | +€24,618 | +17.5% |
| Fixed assets | 21/28 | €41,724 | €85,429 | +€43,706 | +105% |
| Tangible fixed assets | 22/27 | €41,724 | €85,429 | +€43,706 | +105% |
| Furniture and vehicles | 24 | €5,113 | €3,764 | -€1,350 | -26.4% |
| Other tangible fixed assets | 26 | €36,610 | €81,665 | +€45,055 | +123% |
| Current assets | 29/58 | €99,095 | €80,007 | -€19,088 | -19.3% |
| Amounts receivable within one year | 40/41 | €27,480 | €23,388 | -€4,092 | -14.9% |
| Trade receivables | 40 | €24,626 | €23,388 | -€1,238 | -5.0% |
| Other amounts receivable | 41 | €2,854 | - | -€2,854 | |
| Current investments | 50/53 | €12,886 | €12,886 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €58,728 | €43,732 | -€14,996 | -25.5% |
| Total equity and liabilities | 10/49 | €140,818 | €165,436 | +€24,618 | +17.5% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Amounts payable | 17/49 | €120,358 | €144,976 | +€24,618 | +20.5% |
| Amounts payable within one year | 42/48 | €120,358 | €144,976 | +€24,618 | +20.5% |
| Trade debts | 44 | €2,191 | €2,635 | +€444 | +20.3% |
| Suppliers | 440/4 | €2,191 | €2,635 | +€444 | +20.3% |
| Taxes, remuneration and social security | 45 | €8,446 | €9,353 | +€907 | +10.7% |
| Taxes | 450/3 | €8,446 | €9,353 | +€907 | +10.7% |
| Other amounts payable | 47/48 | €109,721 | €132,988 | +€23,266 | +21.2% |
| Non-recurring operating income | 76A | €1,653 | - | -€1,653 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,560 | €8,266 | +€2,706 | +48.7% |
| Other operating charges | 640/8 | €1,056 | €1,265 | +€209 | +19.8% |
| Gross operating margin | 9900 | €58,182 | €71,953 | +€13,772 | +23.7% |
| Operating profit (loss) | 9901 | €51,565 | €62,423 | +€10,857 | +21.1% |
| Financial charges | 65/66B | €374 | €86 | -€289 | -77.2% |
| Recurring financial charges | 65 | €374 | €86 | -€289 | -77.2% |
| Profit (loss) for the period before taxes | 9903 | €51,191 | €62,337 | +€11,146 | +21.8% |
| Income taxes | 67/77 | €14,646 | €18,794 | +€4,148 | +28.3% |
| Profit (loss) for the period | 9904 | €36,545 | €43,543 | +€6,998 | +19.1% |
| Profit (loss) for the period to be appropriated | 9905 | €36,545 | €43,543 | +€6,998 | +19.1% |
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 20 October 2026 via checked.be.