BLOCK 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.
BLOCK CONSULTING
Largest movements
- Receivables within one year -€28,470
down €28,470 (-62.1%), from €45,864 to €17,394
of which Trade receivables: -€26,415
- Cash +€7,892
up €7,892 (+26.4%), from €29,929 to €37,820
mainly Net result for the year (+€30,700) and Receivables within one year (+€28,470)
- Deferred charges and accrued income -€3,916
down €3,916 (-68.9%), from €5,680 to €1,765
- Trade debts -€13,760
down €13,760 (-58.2%), from €23,639 to €9,879
- Tax, wage and social debts -€5,602
down €5,602 (-48.5%), from €11,559 to €5,957
of which Taxes: -€10,561
- Reserves -€4,594
down €4,594 (-15.7%), from €29,313 to €24,719
- Turnover +€68,742
up €68,742 (+30.0%), from €229,447 to €298,189
- Purchases and services +€66,201
up €66,201 (+34.7%), from €190,705 to €256,907
- Staff costs -€4,879
down €4,879 (-92.0%), from €5,301 to €422
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 | €83,061 | €59,124 | -€23,936 | -28.8% |
| Fixed assets | 21/28 | €1,587 | €2,145 | +€558 | +35.2% |
| Tangible fixed assets | 22/27 | €1,287 | €1,375 | +€88 | +6.8% |
| Plant, machinery and equipment | 23 | €1,287 | €1,375 | +€88 | +6.8% |
| Financial fixed assets | 28 | €300 | €770 | +€470 | +157% |
| Current assets | 29/58 | €81,473 | €56,979 | -€24,494 | -30.1% |
| Amounts receivable within one year | 40/41 | €45,864 | €17,394 | -€28,470 | -62.1% |
| Trade receivables | 40 | €43,339 | €16,925 | -€26,415 | -60.9% |
| Other amounts receivable | 41 | €2,524 | €469 | -€2,055 | -81.4% |
| Cash at bank and in hand | 54/58 | €29,929 | €37,820 | +€7,892 | +26.4% |
| Deferred charges and accrued income | 490/1 | €5,680 | €1,765 | -€3,916 | -68.9% |
| Total equity and liabilities | 10/49 | €83,061 | €59,124 | -€23,936 | -28.8% |
| Equity | 10/15 | €47,863 | €43,269 | -€4,594 | -9.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Contributions outside capital | 11 | €18,550 | €18,550 | = | 0.0% |
| Other | 1109/19 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €29,313 | €24,719 | -€4,594 | -15.7% |
| Distributable reserves | 133 | €29,313 | €24,719 | -€4,594 | -15.7% |
| Amounts payable | 17/49 | €35,198 | €15,855 | -€19,342 | -55.0% |
| Amounts payable within one year | 42/48 | €35,198 | €15,855 | -€19,342 | -55.0% |
| Trade debts | 44 | €23,639 | €9,879 | -€13,760 | -58.2% |
| Suppliers | 440/4 | €23,639 | €9,879 | -€13,760 | -58.2% |
| Taxes, remuneration and social security | 45 | €11,559 | €5,957 | -€5,602 | -48.5% |
| Taxes | 450/3 | €11,559 | €998 | -€10,561 | -91.4% |
| Remuneration and social security | 454/9 | - | €4,959 | +€4,959 | |
| Other amounts payable | 47/48 | - | €20 | +€20 | |
| Turnover | 70 | €229,447 | €298,189 | +€68,742 | +30.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €190,705 | €256,907 | +€66,201 | +34.7% |
| Remuneration, social security and pensions | 62 | €5,301 | €422 | -€4,879 | -92.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,350 | €1,341 | -€1,009 | -42.9% |
| Other operating charges | 640/8 | €997 | €1,636 | +€639 | +64.2% |
| Gross operating margin | 9900 | €42,398 | €44,017 | +€1,620 | +3.8% |
| Operating profit (loss) | 9901 | €33,750 | €40,618 | +€6,868 | +20.3% |
| Financial income | 75/76B | €144 | €178 | +€34 | +23.7% |
| Recurring financial income | 75 | €144 | €178 | +€34 | +23.7% |
| Financial charges | 65/66B | €572 | €600 | +€28 | +4.9% |
| Recurring financial charges | 65 | €572 | €600 | +€28 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | €33,322 | €40,196 | +€6,874 | +20.6% |
| Income taxes | 67/77 | €8,206 | €9,496 | +€1,290 | +15.7% |
| Profit (loss) for the period | 9904 | €25,116 | €30,700 | +€5,584 | +22.2% |
| Profit (loss) for the period to be appropriated | 9905 | €25,116 | €30,700 | +€5,584 | +22.2% |
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.