BUSINESS INTELLIGENCE KNOWLEDGE STREAM 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.
BUSINESS INTELLIGENCE KNOWLEDGE STREAM CONSULTING
Largest movements
- Tangible fixed assets -€31,017
down €31,017 (-4.7%), from €662,594 to €631,578
of which Land and buildings: -€27,908
- Cash +€20,920
up €20,920 (+29.5%), from €70,820 to €91,740
mainly Depreciation (+€31,017) and Net result for the year (+€16,582)
- Current investments +€18,000
up €18,000 (+7.4%), from €242,471 to €260,471
- Reserves +€16,582
up €16,582 (+11.5%), from €144,475 to €161,057
- Other debts -€14,193
down €14,193 (-10.5%), from €134,537 to €120,345
- Gross operating margin +€6,869
up €6,869 (+7.4%), from €93,314 to €100,184
- Taxes -€3,364
down €3,364 (-23.1%), from €14,567 to €11,203
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 | €996,793 | €1,001,817 | +€5,024 | +0.5% |
| Fixed assets | 21/28 | €662,599 | €631,583 | -€31,017 | -4.7% |
| Tangible fixed assets | 22/27 | €662,594 | €631,578 | -€31,017 | -4.7% |
| Land and buildings | 22 | €644,249 | €616,341 | -€27,908 | -4.3% |
| Plant, machinery and equipment | 23 | €4,908 | €4,106 | -€802 | -16.3% |
| Furniture and vehicles | 24 | €13,437 | €11,130 | -€2,306 | -17.2% |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €334,194 | €370,235 | +€36,041 | +10.8% |
| Amounts receivable within one year | 40/41 | €17,106 | €14,171 | -€2,935 | -17.2% |
| Trade receivables | 40 | €12,983 | €14,157 | +€1,174 | +9.0% |
| Other amounts receivable | 41 | €4,123 | €14 | -€4,109 | -99.7% |
| Current investments | 50/53 | €242,471 | €260,471 | +€18,000 | +7.4% |
| Cash at bank and in hand | 54/58 | €70,820 | €91,740 | +€20,920 | +29.5% |
| Deferred charges and accrued income | 490/1 | €3,797 | €3,853 | +€56 | +1.5% |
| Total equity and liabilities | 10/49 | €996,793 | €1,001,817 | +€5,024 | +0.5% |
| Equity | 10/15 | €156,875 | €173,457 | +€16,582 | +10.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €144,475 | €161,057 | +€16,582 | +11.5% |
| Distributable reserves | 133 | €144,475 | €161,057 | +€16,582 | +11.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €839,918 | €828,361 | -€11,558 | -1.4% |
| Amounts payable after more than one year | 17 | €690,026 | €690,026 | = | 0.0% |
| Financial debts | 170/4 | €573,000 | €573,000 | = | 0.0% |
| Other amounts payable | 178/9 | €117,026 | €117,026 | = | 0.0% |
| Amounts payable within one year | 42/48 | €149,893 | €137,827 | -€12,066 | -8.0% |
| Trade debts | 44 | €553 | €920 | +€367 | +66.4% |
| Suppliers | 440/4 | €553 | €920 | +€367 | +66.4% |
| Taxes, remuneration and social security | 45 | €14,803 | €16,563 | +€1,760 | +11.9% |
| Taxes | 450/3 | €14,803 | €16,563 | +€1,760 | +11.9% |
| Other amounts payable | 47/48 | €134,537 | €120,345 | -€14,193 | -10.5% |
| Accrued charges and deferred income | 492/3 | €0 | €508 | +€508 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,620 | €31,017 | +€396 | +1.3% |
| Other operating charges | 640/8 | €3,545 | €3,501 | -€44 | -1.2% |
| Gross operating margin | 9900 | €93,314 | €100,184 | +€6,869 | +7.4% |
| Operating profit (loss) | 9901 | €59,149 | €65,666 | +€6,517 | +11.0% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €38,549 | €37,881 | -€668 | -1.7% |
| Recurring financial charges | 65 | €38,549 | €37,881 | -€668 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €20,600 | €27,785 | +€7,185 | +34.9% |
| Income taxes | 67/77 | €14,567 | €11,203 | -€3,364 | -23.1% |
| Profit (loss) for the period | 9904 | €6,033 | €16,582 | +€10,549 | +175% |
| Profit (loss) for the period to be appropriated | 9905 | €6,033 | €16,582 | +€10,549 | +175% |
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 19 October 2026 via checked.be.