BY 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.
BY CONSULTING
Largest movements
- Receivables within one year -€11,291
down €11,291 (-44.6%), from €25,289 to €13,998
- Tangible fixed assets -€7,684
down €7,684 (-44.0%), from €17,467 to €9,783
- Cash +€4,761
up €4,761 (+13.9%), from €34,349 to €39,110
mainly Net result for the year (+€37,637) and Receivables within one year (+€11,291)
- Profit (loss) carried forward -€12,363
down €12,363 (-73.6%), from €16,800 to €4,437
- Trade debts -€961
no longer reported in 2025 (was €961)
- Tax, wage and social debts -€849
down €849 (-9.4%), from €9,052 to €8,203
- Gross operating margin +€18,348
up €18,348 (+46.1%), from €39,790 to €58,137
- Taxes +€4,785
up €4,785 (+77.0%), from €6,215 to €11,000
- Depreciation +€2,174
up €2,174 (+39.5%), from €5,510 to €7,684
- Other operating charges -€1,873
down €1,873 (-53.7%), from €3,487 to €1,614
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 | €77,468 | €63,255 | -€14,214 | -18.3% |
| Fixed assets | 21/28 | €17,830 | €10,146 | -€7,684 | -43.1% |
| Tangible fixed assets | 22/27 | €17,467 | €9,783 | -€7,684 | -44.0% |
| Furniture and vehicles | 24 | €17,467 | €9,783 | -€7,684 | -44.0% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €59,638 | €53,108 | -€6,530 | -10.9% |
| Amounts receivable within one year | 40/41 | €25,289 | €13,998 | -€11,291 | -44.6% |
| Trade receivables | 40 | €25,289 | €13,998 | -€11,291 | -44.6% |
| Cash at bank and in hand | 54/58 | €34,349 | €39,110 | +€4,761 | +13.9% |
| Total equity and liabilities | 10/49 | €77,468 | €63,255 | -€14,214 | -18.3% |
| Equity | 10/15 | €17,300 | €4,937 | -€12,363 | -71.5% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Contributions outside capital | 11 | €500 | - | -€500 | |
| Other | 1109/19 | €500 | - | -€500 | |
| Profit (loss) carried forward | 14 | €16,800 | €4,437 | -€12,363 | -73.6% |
| Amounts payable | 17/49 | €60,168 | €58,317 | -€1,851 | -3.1% |
| Amounts payable within one year | 42/48 | €60,168 | €58,317 | -€1,851 | -3.1% |
| Trade debts | 44 | €961 | - | -€961 | |
| Suppliers | 440/4 | €961 | - | -€961 | |
| Taxes, remuneration and social security | 45 | €9,052 | €8,203 | -€849 | -9.4% |
| Taxes | 450/3 | €9,052 | €8,203 | -€849 | -9.4% |
| Other amounts payable | 47/48 | €50,155 | €50,114 | -€41 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,510 | €7,684 | +€2,174 | +39.5% |
| Other operating charges | 640/8 | €3,487 | €1,614 | -€1,873 | -53.7% |
| Gross operating margin | 9900 | €39,790 | €58,137 | +€18,348 | +46.1% |
| Operating profit (loss) | 9901 | €30,793 | €48,839 | +€18,046 | +58.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €95 | €202 | +€107 | +113% |
| Recurring financial charges | 65 | €95 | €202 | +€107 | +113% |
| Profit (loss) for the period before taxes | 9903 | €30,698 | €48,637 | +€17,939 | +58.4% |
| Income taxes | 67/77 | €6,215 | €11,000 | +€4,785 | +77.0% |
| Profit (loss) for the period | 9904 | €24,483 | €37,637 | +€13,154 | +53.7% |
| Profit (loss) for the period to be appropriated | 9905 | €24,483 | €37,637 | +€13,154 | +53.7% |
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 22 October 2026 via checked.be.