CHANGE MAKER 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.
CHANGE MAKER CONSULTING
Largest movements
- Receivables within one year -€10,806
down €10,806 (-23.2%), from €46,513 to €35,706
of which Other amounts receivable: -€10,047
- Cash +€7,013
up €7,013 (+5.0%), from €140,730 to €147,743
mainly Net result for the year (+€32,148) and Depreciation (+€11,888)
- Deferred charges and accrued income +€2,116
up €2,116 (+568%), from €372 to €2,488
- Reserves +€106,000
up €106,000 (+265%), from €40,000 to €146,000
- Profit (loss) carried forward -€73,852
down €73,852 (-69.7%), from €105,950 to €32,098
- Tax, wage and social debts -€17,751
down €17,751 (-52.9%), from €33,527 to €15,777
of which Remuneration and social security: -€14,813
- Debts after one year -€8,282
no longer reported in 2025 (was €8,282)
- Other debts -€5,336
no longer reported in 2025 (was €5,336)
- Gross operating margin -€9,623
down €9,623 (-14.4%), from €67,023 to €57,400
- Taxes -€2,409
down €2,409 (-15.6%), from €15,490 to €13,081
- Depreciation +€1,814
up €1,814 (+18.0%), from €10,073 to €11,888
- Other operating charges -€728
down €728 (-91.7%), from €794 to €66
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 | €205,015 | €205,311 | +€296 | +0.1% |
| Fixed assets | 21/28 | €17,400 | €19,374 | +€1,974 | +11.3% |
| Tangible fixed assets | 22/27 | €17,326 | €19,300 | +€1,974 | +11.4% |
| Furniture and vehicles | 24 | €17,326 | €19,300 | +€1,974 | +11.4% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €187,615 | €185,937 | -€1,678 | -0.9% |
| Amounts receivable within one year | 40/41 | €46,513 | €35,706 | -€10,806 | -23.2% |
| Trade receivables | 40 | €34,057 | €33,297 | -€760 | -2.2% |
| Other amounts receivable | 41 | €12,456 | €2,409 | -€10,047 | -80.7% |
| Cash at bank and in hand | 54/58 | €140,730 | €147,743 | +€7,013 | +5.0% |
| Deferred charges and accrued income | 490/1 | €372 | €2,488 | +€2,116 | +568% |
| Total equity and liabilities | 10/49 | €205,015 | €205,311 | +€296 | +0.1% |
| Equity | 10/15 | €147,950 | €180,098 | +€32,148 | +21.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €40,000 | €146,000 | +€106,000 | +265% |
| Distributable reserves | 133 | €40,000 | €146,000 | +€106,000 | +265% |
| Profit (loss) carried forward | 14 | €105,950 | €32,098 | -€73,852 | -69.7% |
| Amounts payable | 17/49 | €57,065 | €25,214 | -€31,852 | -55.8% |
| Amounts payable after more than one year | 17 | €8,282 | - | -€8,282 | |
| Financial debts | 170/4 | €8,282 | - | -€8,282 | |
| Amounts payable within one year | 42/48 | €48,784 | €25,214 | -€23,570 | -48.3% |
| Current portion of amounts payable after more than one year | 42 | €7,003 | €8,282 | +€1,279 | +18.3% |
| Trade debts | 44 | €2,917 | €1,155 | -€1,762 | -60.4% |
| Suppliers | 440/4 | €2,917 | €1,155 | -€1,762 | -60.4% |
| Taxes, remuneration and social security | 45 | €33,527 | €15,777 | -€17,751 | -52.9% |
| Taxes | 450/3 | €18,715 | €15,777 | -€2,938 | -15.7% |
| Remuneration and social security | 454/9 | €14,813 | - | -€14,813 | |
| Other amounts payable | 47/48 | €5,336 | - | -€5,336 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,073 | €11,888 | +€1,814 | +18.0% |
| Other operating charges | 640/8 | €794 | €66 | -€728 | -91.7% |
| Gross operating margin | 9900 | €67,023 | €57,400 | -€9,623 | -14.4% |
| Operating profit (loss) | 9901 | €56,155 | €45,447 | -€10,709 | -19.1% |
| Financial income | 75/76B | €151 | €3 | -€148 | -97.8% |
| Recurring financial income | 75 | €151 | €3 | -€148 | -97.8% |
| Financial charges | 65/66B | €321 | €221 | -€99 | -31.0% |
| Recurring financial charges | 65 | €321 | €221 | -€99 | -31.0% |
| Profit (loss) for the period before taxes | 9903 | €55,986 | €45,229 | -€10,757 | -19.2% |
| Income taxes | 67/77 | €15,490 | €13,081 | -€2,409 | -15.6% |
| Profit (loss) for the period | 9904 | €40,496 | €32,148 | -€8,348 | -20.6% |
| Profit (loss) for the period to be appropriated | 9905 | €40,496 | €32,148 | -€8,348 | -20.6% |
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 14 October 2026 via checked.be.