BREAKOUT 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.
BREAKOUT CONSULTING
Largest movements
- Cash +€25,393
up €25,393 (+30.9%), from €82,156 to €107,549
mainly Net result for the year (+€25,428) and Receivables within one year (+€21,111)
- Receivables within one year -€21,111
down €21,111 (-46.0%), from €45,926 to €24,815
of which Trade receivables: -€27,413
- Tangible fixed assets +€6,928
up €6,928 (+88.2%), from €7,859 to €14,786
of which Furniture and vehicles: +€7,258
- Reserves +€25,428
up €25,428 (+8,323%), from €306 to €25,733
- Other debts -€10,185
down €10,185 (-10.4%), from €97,914 to €87,729
- Tax, wage and social debts -€5,299
down €5,299 (-37.6%), from €14,105 to €8,807
- Short-term financial debts +€1,697
up €1,697 (+49.6%), from €3,423 to €5,120
- Gross operating margin -€31,021
down €31,021 (-42.4%), from €73,218 to €42,197
- Taxes -€5,551
down €5,551 (-38.7%), from €14,350 to €8,799
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 | €138,060 | €149,554 | +€11,494 | +8.3% |
| Fixed assets | 21/28 | €7,859 | €14,786 | +€6,928 | +88.2% |
| Tangible fixed assets | 22/27 | €7,859 | €14,786 | +€6,928 | +88.2% |
| Land and buildings | 22 | €2,930 | €2,599 | -€331 | -11.3% |
| Furniture and vehicles | 24 | €4,929 | €12,187 | +€7,258 | +147% |
| Current assets | 29/58 | €130,201 | €134,768 | +€4,567 | +3.5% |
| Amounts receivable within one year | 40/41 | €45,926 | €24,815 | -€21,111 | -46.0% |
| Trade receivables | 40 | €45,926 | €18,513 | -€27,413 | -59.7% |
| Other amounts receivable | 41 | €0 | €6,302 | +€6,302 | |
| Cash at bank and in hand | 54/58 | €82,156 | €107,549 | +€25,393 | +30.9% |
| Deferred charges and accrued income | 490/1 | €2,119 | €2,404 | +€285 | +13.4% |
| Total equity and liabilities | 10/49 | €138,060 | €149,554 | +€11,494 | +8.3% |
| Equity | 10/15 | €18,906 | €44,333 | +€25,428 | +134% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €306 | €25,733 | +€25,428 | +8,323% |
| Distributable reserves | 133 | €306 | €25,733 | +€25,428 | +8,323% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €119,154 | €105,221 | -€13,934 | -11.7% |
| Amounts payable within one year | 42/48 | €117,290 | €103,793 | -€13,497 | -11.5% |
| Financial debts | 43 | €3,423 | €5,120 | +€1,697 | +49.6% |
| Credit institutions | 430/8 | €3,423 | €5,120 | +€1,697 | +49.6% |
| Trade debts | 44 | €1,848 | €2,137 | +€290 | +15.7% |
| Suppliers | 440/4 | €1,848 | €2,137 | +€290 | +15.7% |
| Taxes, remuneration and social security | 45 | €14,105 | €8,807 | -€5,299 | -37.6% |
| Taxes | 450/3 | €14,105 | €8,807 | -€5,299 | -37.6% |
| Other amounts payable | 47/48 | €97,914 | €87,729 | -€10,185 | -10.4% |
| Accrued charges and deferred income | 492/3 | €1,864 | €1,427 | -€437 | -23.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,049 | €2,205 | +€156 | +7.6% |
| Other operating charges | 640/8 | €1,212 | €985 | -€227 | -18.7% |
| Gross operating margin | 9900 | €73,218 | €42,197 | -€31,021 | -42.4% |
| Operating profit (loss) | 9901 | €69,957 | €39,007 | -€30,950 | -44.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €5,343 | €4,780 | -€563 | -10.5% |
| Recurring financial charges | 65 | €5,343 | €4,780 | -€563 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €64,614 | €34,227 | -€30,387 | -47.0% |
| Income taxes | 67/77 | €14,350 | €8,799 | -€5,551 | -38.7% |
| Profit (loss) for the period | 9904 | €50,264 | €25,428 | -€24,836 | -49.4% |
| Profit (loss) for the period to be appropriated | 9905 | €50,264 | €25,428 | -€24,836 | -49.4% |
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 27 October 2026 via checked.be.