BUSINESS DATA CONSULTANCY: what changed
Two fiscal 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.
BUSINESS DATA CONSULTANCY
Largest movements
- Cash -€2,948
down €2,948 (-57.0%), from €5,169 to €2,221
mainly Advances received (-€3,197) and Trade debts (-€562)
- Receivables within one year -€284
down €284 (-22.2%), from €1,276 to €992
of which Trade receivables: -€718
- Tangible fixed assets -€274
no longer reported in 2025 (was €274)
- Advances received -€3,197
no longer reported in 2025 (was €3,197)
- Trade debts -€562
down €562 (-95.9%), from €586 to €24
- Profit (loss) carried forward +€186
up €186 (+0.9%), from -€20,591 to -€20,405
- Purchases and services -€8,080
no longer reported in 2025 (was €8,080)
- Turnover -€4,250
no longer reported in 2025 (was €4,250)
- Gross operating margin +€3,510
up €3,510, from -€1,886 to €1,624
- Other operating charges +€331
up €331 (+42.1%), from €787 to €1,118
- Depreciation -€187
down €187 (-40.5%), from €461 to €274
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 | €6,779 | €3,273 | -€3,506 | -51.7% |
| Fixed assets | 21/28 | €334 | €60 | -€274 | -82.0% |
| Tangible fixed assets | 22/27 | €274 | - | -€274 | |
| Plant, machinery and equipment | 23 | €274 | - | -€274 | |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €6,445 | €3,213 | -€3,232 | -50.1% |
| Amounts receivable within one year | 40/41 | €1,276 | €992 | -€284 | -22.2% |
| Trade receivables | 40 | €718 | - | -€718 | |
| Other amounts receivable | 41 | €558 | €992 | +€434 | +77.8% |
| Cash at bank and in hand | 54/58 | €5,169 | €2,221 | -€2,948 | -57.0% |
| Total equity and liabilities | 10/49 | €6,779 | €3,273 | -€3,506 | -51.7% |
| Equity | 10/15 | -€7,112 | -€6,926 | +€186 | +2.6% |
| Contributions | 10/11 | €11,620 | €11,620 | +€0 | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | +€0 | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€20,591 | -€20,405 | +€186 | +0.9% |
| Amounts payable | 17/49 | €13,891 | €10,199 | -€3,692 | -26.6% |
| Amounts payable within one year | 42/48 | €13,891 | €10,199 | -€3,692 | -26.6% |
| Trade debts | 44 | €586 | €24 | -€562 | -95.9% |
| Suppliers | 440/4 | €586 | €24 | -€562 | -95.9% |
| Advances received on contracts in progress | 46 | €3,197 | - | -€3,197 | |
| Taxes, remuneration and social security | 45 | - | €67 | +€67 | |
| Taxes | 450/3 | - | €67 | +€67 | |
| Other amounts payable | 47/48 | €10,108 | €10,108 | +€0 | 0.0% |
| Turnover | 70 | €4,250 | - | -€4,250 | |
| Non-recurring operating income | 76A | €1,944 | - | -€1,944 | |
| Goods, raw materials, services and sundry goods | 60/61 | €8,080 | - | -€8,080 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €461 | €274 | -€187 | -40.5% |
| Other operating charges | 640/8 | €787 | €1,118 | +€331 | +42.1% |
| Gross operating margin | 9900 | -€1,886 | €1,624 | +€3,510 | |
| Operating profit (loss) | 9901 | -€3,134 | €231 | +€3,365 | |
| Financial charges | 65/66B | €81 | €45 | -€36 | -44.4% |
| Recurring financial charges | 65 | €81 | €45 | -€36 | -44.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,215 | €186 | +€3,401 | |
| Profit (loss) for the period | 9904 | -€3,215 | €186 | +€3,401 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,215 | €186 | +€3,401 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.