BUSINESS DEVELOPMENT MANAGEMENT & 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.
BUSINESS DEVELOPMENT MANAGEMENT & CONSULTANCY
Largest movements
- Receivables within one year +€7,897
up €7,897 (+1,934%), from €408 to €8,306
of which Trade receivables: +€7,829
- Tangible fixed assets -€6,001
down €6,001 (-22.2%), from €27,014 to €21,013
of which Furniture and vehicles: -€5,564
- Other debts +€14,684
up €14,684 (+40.6%), from €36,196 to €50,880
- Trade debts -€6,584
down €6,584 (-59.5%), from €11,069 to €4,485
- Debts after one year -€5,983
down €5,983 (-31.6%), from €18,958 to €12,975
- Profit (loss) carried forward -€1,159
down €1,159 (-2.0%), from -€58,160 to -€59,319
- Tax, wage and social debts +€1,055
up €1,055 (+20.4%), from €5,177 to €6,232
- Gross operating margin +€13,098
up €13,098 (+197%), from €6,650 to €19,748
- Taxes +€4,166
up €4,166 (+991%), from €420 to €4,586
- Other operating charges -€598
down €598 (-36.9%), from €1,622 to €1,023
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 | €32,065 | €34,294 | +€2,229 | +7.0% |
| Fixed assets | 21/28 | €27,014 | €21,013 | -€6,001 | -22.2% |
| Tangible fixed assets | 22/27 | €27,014 | €21,013 | -€6,001 | -22.2% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €1,313 | €875 | -€438 | -33.3% |
| Furniture and vehicles | 24 | €25,701 | €20,138 | -€5,564 | -21.6% |
| Current assets | 29/58 | €5,051 | €13,281 | +€8,230 | +163% |
| Amounts receivable within one year | 40/41 | €408 | €8,306 | +€7,897 | +1,934% |
| Trade receivables | 40 | €0 | €7,829 | +€7,829 | |
| Other amounts receivable | 41 | €408 | €477 | +€69 | +16.8% |
| Cash at bank and in hand | 54/58 | €4,179 | €4,272 | +€93 | +2.2% |
| Deferred charges and accrued income | 490/1 | €464 | €704 | +€240 | +51.7% |
| Total equity and liabilities | 10/49 | €32,065 | €34,294 | +€2,229 | +7.0% |
| Equity | 10/15 | -€51,960 | -€53,119 | -€1,159 | -2.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,160 | -€59,319 | -€1,159 | -2.0% |
| Amounts payable | 17/49 | €84,025 | €87,413 | +€3,388 | +4.0% |
| Amounts payable after more than one year | 17 | €18,958 | €12,975 | -€5,983 | -31.6% |
| Financial debts | 170/4 | €18,958 | €12,975 | -€5,983 | -31.6% |
| Amounts payable within one year | 42/48 | €63,484 | €73,249 | +€9,766 | +15.4% |
| Current portion of amounts payable after more than one year | 42 | €11,042 | €11,652 | +€610 | +5.5% |
| Trade debts | 44 | €11,069 | €4,485 | -€6,584 | -59.5% |
| Suppliers | 440/4 | €11,069 | €4,485 | -€6,584 | -59.5% |
| Taxes, remuneration and social security | 45 | €5,177 | €6,232 | +€1,055 | +20.4% |
| Taxes | 450/3 | €5,177 | €6,232 | +€1,055 | +20.4% |
| Other amounts payable | 47/48 | €36,196 | €50,880 | +€14,684 | +40.6% |
| Accrued charges and deferred income | 492/3 | €1,584 | €1,189 | -€395 | -24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,926 | €7,914 | -€12 | -0.2% |
| Other operating charges | 640/8 | €1,622 | €1,023 | -€598 | -36.9% |
| Non-recurring operating charges | 66A | €504 | €3,453 | +€2,949 | +585% |
| Gross operating margin | 9900 | €6,650 | €19,748 | +€13,098 | +197% |
| Operating profit (loss) | 9901 | -€3,402 | €7,358 | +€10,760 | |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €3,793 | €3,939 | +€146 | +3.8% |
| Recurring financial charges | 65 | €3,793 | €3,939 | +€146 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | -€7,195 | €3,427 | +€10,623 | |
| Income taxes | 67/77 | €420 | €4,586 | +€4,166 | +991% |
| Profit (loss) for the period | 9904 | -€7,616 | -€1,159 | +€6,457 | +84.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,616 | -€1,159 | +€6,457 | +84.8% |
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 17 October 2026 via checked.be.