CAPITAL 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.
CAPITAL CONSULTING
Largest movements
- Deferred charges and accrued income -€29,413
down €29,413 (-85.2%), from €34,532 to €5,118
- Cash +€14,506
up €14,506 (+29.3%), from €49,497 to €64,003
mainly Net result for the year (+€57,805) and Deferred charges and accrued income (+€29,413)
- Receivables within one year -€6,842
down €6,842 (-27.8%), from €24,621 to €17,780
of which Trade receivables: -€19,576
- Receivables after one year +€6,288
up €6,288 (+6.1%), from €103,286 to €109,573
- Reserves +€57,800
up €57,800 (+83.9%), from €68,860 to €126,660
- Profit (loss) carried forward -€50,828
down €50,828 (-67.6%), from €75,234 to €24,406
- Tax, wage and social debts -€24,330
down €24,330 (-92.1%), from €26,419 to €2,090
of which Taxes: -€14,330
- Debts after one year -€16,950
down €16,950 (-62.4%), from €27,169 to €10,219
- Current portion of long-term debt +€16,802
up €16,802 (+90.2%), from €18,624 to €35,426
- Gross operating margin +€58,864
up €58,864 (+189%), from €31,087 to €89,951
- Taxes +€22,872
up €22,872 (+484%), from €4,729 to €27,600
- Depreciation -€9,526
down €9,526 (-76.3%), from €12,487 to €2,962
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 | €236,888 | €220,008 | -€16,881 | -7.1% |
| Fixed assets | 21/28 | €24,953 | €23,533 | -€1,419 | -5.7% |
| Tangible fixed assets | 22/27 | €9,953 | €8,533 | -€1,419 | -14.3% |
| Plant, machinery and equipment | 23 | €5,179 | €4,714 | -€465 | -9.0% |
| Other tangible fixed assets | 26 | €4,774 | €3,819 | -€955 | -20.0% |
| Financial fixed assets | 28 | €15,000 | €15,000 | = | 0.0% |
| Current assets | 29/58 | €211,936 | €196,474 | -€15,461 | -7.3% |
| Amounts receivable after more than one year | 29 | €103,286 | €109,573 | +€6,288 | +6.1% |
| Other amounts receivable | 291 | €103,286 | €109,573 | +€6,288 | +6.1% |
| Amounts receivable within one year | 40/41 | €24,621 | €17,780 | -€6,842 | -27.8% |
| Trade receivables | 40 | €20,374 | €798 | -€19,576 | -96.1% |
| Other amounts receivable | 41 | €4,248 | €16,981 | +€12,734 | +300% |
| Cash at bank and in hand | 54/58 | €49,497 | €64,003 | +€14,506 | +29.3% |
| Deferred charges and accrued income | 490/1 | €34,532 | €5,118 | -€29,413 | -85.2% |
| Total equity and liabilities | 10/49 | €236,888 | €220,008 | -€16,881 | -7.1% |
| Equity | 10/15 | €162,694 | €169,666 | +€6,972 | +4.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €68,860 | €126,660 | +€57,800 | +83.9% |
| Distributable reserves | 133 | €68,860 | €126,660 | +€57,800 | +83.9% |
| Profit (loss) carried forward | 14 | €75,234 | €24,406 | -€50,828 | -67.6% |
| Amounts payable | 17/49 | €74,194 | €50,341 | -€23,853 | -32.1% |
| Amounts payable after more than one year | 17 | €27,169 | €10,219 | -€16,950 | -62.4% |
| Financial debts | 170/4 | €27,169 | €10,219 | -€16,950 | -62.4% |
| Amounts payable within one year | 42/48 | €47,025 | €39,122 | -€7,903 | -16.8% |
| Current portion of amounts payable after more than one year | 42 | €18,624 | €35,426 | +€16,802 | +90.2% |
| Trade debts | 44 | €1,982 | €774 | -€1,208 | -61.0% |
| Suppliers | 440/4 | €1,982 | €774 | -€1,208 | -61.0% |
| Taxes, remuneration and social security | 45 | €26,419 | €2,090 | -€24,330 | -92.1% |
| Taxes | 450/3 | €16,419 | €2,090 | -€14,330 | -87.3% |
| Remuneration and social security | 454/9 | €10,000 | - | -€10,000 | |
| Other amounts payable | 47/48 | - | €833 | +€833 | |
| Accrued charges and deferred income | 492/3 | - | €1,000 | +€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,487 | €2,962 | -€9,526 | -76.3% |
| Other operating charges | 640/8 | €655 | €641 | -€14 | -2.1% |
| Non-recurring operating charges | 66A | - | €168 | +€168 | |
| Gross operating margin | 9900 | €31,087 | €89,951 | +€58,864 | +189% |
| Operating profit (loss) | 9901 | €17,945 | €86,180 | +€68,235 | +380% |
| Financial income | 75/76B | €1,099 | €1,734 | +€635 | +57.8% |
| Recurring financial income | 75 | €1,099 | €1,734 | +€635 | +57.8% |
| Financial charges | 65/66B | €3,272 | €2,508 | -€764 | -23.3% |
| Recurring financial charges | 65 | €3,272 | €2,508 | -€764 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | €15,772 | €85,405 | +€69,634 | +442% |
| Income taxes | 67/77 | €4,729 | €27,600 | +€22,872 | +484% |
| Profit (loss) for the period | 9904 | €11,043 | €57,805 | +€46,762 | +423% |
| Profit (loss) for the period to be appropriated | 9905 | €11,043 | €57,805 | +€46,762 | +423% |
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.