BOX COM CONSULTANCY: 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.
BOX COM CONSULTANCY
Largest movements
- Stocks and contracts +€273,226
new in 2025: €273,226
- Receivables after one year -€75,284
down €75,284 (-22.4%), from €335,339 to €260,055
- Receivables within one year +€59,210
up €59,210 (+74.7%), from €79,266 to €138,476
of which Other amounts receivable: +€79,972
- Current investments +€22,000
up €22,000 (+31.9%), from €69,000 to €91,000
- Cash +€15,533
up €15,533 (+302%), from €5,147 to €20,680
mainly Debts after one year (+€445,000) and Receivables after one year (+€75,284)
- Debts after one year +€445,000
new in 2025: €445,000
- Tax, wage and social debts -€70,229
down €70,229 (-94.0%), from €74,693 to €4,464
of which Taxes: -€54,562
- Reserves -€55,160
down €55,160 (-13.7%), from €403,003 to €347,843
- Other debts -€24,000
down €24,000 (-100%), from €24,000 to €0
- Gross operating margin -€104,801
down €104,801, from €104,716 to -€86
- Taxes -€19,130
down €19,130 (-98.1%), from €19,507 to €377
- Other operating charges -€13,142
down €13,142 (-96.5%), from €13,625 to €483
- Financial charges +€5,629
up €5,629 (+69.2%), from €8,132 to €13,761
- Financial income -€3,591
down €3,591 (-60.4%), from €5,944 to €2,354
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 | €508,165 | €800,235 | +€292,071 | +57.5% |
| Fixed assets | 21/28 | €17,194 | €13,924 | -€3,270 | -19.0% |
| Tangible fixed assets | 22/27 | €11,944 | €8,674 | -€3,270 | -27.4% |
| Furniture and vehicles | 24 | €11,944 | €8,674 | -€3,270 | -27.4% |
| Financial fixed assets | 28 | €5,250 | €5,250 | = | 0.0% |
| Current assets | 29/58 | €490,970 | €786,311 | +€295,341 | +60.2% |
| Amounts receivable after more than one year | 29 | €335,339 | €260,055 | -€75,284 | -22.4% |
| Other amounts receivable | 291 | €335,339 | €260,055 | -€75,284 | -22.4% |
| Stocks and contracts in progress | 3 | - | €273,226 | +€273,226 | |
| Stocks | 30/36 | - | €273,226 | +€273,226 | |
| Amounts receivable within one year | 40/41 | €79,266 | €138,476 | +€59,210 | +74.7% |
| Trade receivables | 40 | €51,894 | €31,131 | -€20,762 | -40.0% |
| Other amounts receivable | 41 | €27,372 | €107,344 | +€79,972 | +292% |
| Current investments | 50/53 | €69,000 | €91,000 | +€22,000 | +31.9% |
| Cash at bank and in hand | 54/58 | €5,147 | €20,680 | +€15,533 | +302% |
| Deferred charges and accrued income | 490/1 | €2,219 | €2,875 | +€656 | +29.6% |
| Total equity and liabilities | 10/49 | €508,165 | €800,235 | +€292,071 | +57.5% |
| Equity | 10/15 | €405,003 | €349,843 | -€55,160 | -13.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €403,003 | €347,843 | -€55,160 | -13.7% |
| Distributable reserves | 133 | €403,003 | €347,843 | -€55,160 | -13.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €103,162 | €450,392 | +€347,231 | +337% |
| Amounts payable after more than one year | 17 | - | €445,000 | +€445,000 | |
| Financial debts | 170/4 | - | €445,000 | +€445,000 | |
| Amounts payable within one year | 42/48 | €103,162 | €5,392 | -€97,769 | -94.8% |
| Financial debts | 43 | €3,246 | €928 | -€2,318 | -71.4% |
| Credit institutions | 430/8 | €3,246 | €928 | -€2,318 | -71.4% |
| Trade debts | 44 | €1,223 | €0 | -€1,223 | -100% |
| Suppliers | 440/4 | €1,223 | €0 | -€1,223 | -100% |
| Taxes, remuneration and social security | 45 | €74,693 | €4,464 | -€70,229 | -94.0% |
| Taxes | 450/3 | €54,562 | €0 | -€54,562 | -100% |
| Remuneration and social security | 454/9 | €20,130 | €4,464 | -€15,666 | -77.8% |
| Other amounts payable | 47/48 | €24,000 | €0 | -€24,000 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €39,417 | €39,536 | +€120 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,270 | €3,270 | +€0 | 0.0% |
| Other operating charges | 640/8 | €13,625 | €483 | -€13,142 | -96.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €104,716 | -€86 | -€104,801 | |
| Operating profit (loss) | 9901 | €48,404 | -€43,375 | -€91,779 | |
| Financial income | 75/76B | €5,944 | €2,354 | -€3,591 | -60.4% |
| Recurring financial income | 75 | €5,944 | €2,354 | -€3,591 | -60.4% |
| Financial charges | 65/66B | €8,132 | €13,761 | +€5,629 | +69.2% |
| Recurring financial charges | 65 | €8,132 | €13,761 | +€5,629 | +69.2% |
| Profit (loss) for the period before taxes | 9903 | €46,216 | -€54,783 | -€100,999 | |
| Income taxes | 67/77 | €19,507 | €377 | -€19,130 | -98.1% |
| Profit (loss) for the period | 9904 | €26,709 | -€55,160 | -€81,869 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,709 | -€55,160 | -€81,869 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.