CITY CONSULTING: what changed
CITY CONSULTING
Largest movements
- Tangible fixed assets +€25,191
up €25,191 (+73.1%), from €34,462 to €59,653
of which Land and buildings: +€31,772
- Cash -€9,676
down €9,676 (-88.4%), from €10,943 to €1,267
mainly Investment in fixed assets (net) (-€40,508) and Net result for the year (-€9,719)
- Receivables within one year +€4,000
up €4,000, from €0 to €4,000
- Other debts +€37,533
up €37,533 (+374%), from €10,040 to €47,574
- Profit (loss) carried forward -€9,719
down €9,719, from €7,195 to -€2,524
- Tax, wage and social debts -€5,317
down €5,317 (-53.1%), from €10,010 to €4,693
- Debts after one year -€3,259
down €3,259 (-29.6%), from €11,024 to €7,765
of which Financial debts: -€3,659
- Depreciation +€11,193
up €11,193 (+271%), from €4,124 to €15,318
- Gross operating margin -€1,936
down €1,936 (-20.3%), from €9,538 to €7,602
- Taxes -€1,138
down €1,138 (-83.9%), from €1,356 to €218
- Financial charges +€603
up €603 (+141%), from €427 to €1,029
- Other operating charges +€271
up €271 (+65.0%), from €417 to €687
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,551 | €65,452 | +€19,902 | +43.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €34,462 | €59,653 | +€25,191 | +73.1% |
| Tangible fixed assets | 22/27 | €34,462 | €59,653 | +€25,191 | +73.1% |
| Land and buildings | 22 | - | €31,772 | +€31,772 | |
| Plant, machinery and equipment | 23 | - | €4,137 | +€4,137 | |
| Furniture and vehicles | 24 | €32,400 | €21,997 | -€10,403 | -32.1% |
| Other tangible fixed assets | 26 | €2,062 | €1,747 | -€315 | -15.3% |
| Current assets | 29/58 | €11,089 | €5,799 | -€5,289 | -47.7% |
| Amounts receivable within one year | 40/41 | €0 | €4,000 | +€4,000 | |
| Trade receivables | 40 | €0 | €4,000 | +€4,000 | |
| Cash at bank and in hand | 54/58 | €10,943 | €1,267 | -€9,676 | -88.4% |
| Deferred charges and accrued income | 490/1 | €146 | €532 | +€386 | +265% |
| Total equity and liabilities | 10/49 | €45,551 | €65,452 | +€19,902 | +43.7% |
| Equity | 10/15 | €10,195 | €476 | -€9,719 | -95.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,195 | -€2,524 | -€9,719 | |
| Amounts payable | 17/49 | €35,356 | €64,976 | +€29,620 | +83.8% |
| Amounts payable after more than one year | 17 | €11,024 | €7,765 | -€3,259 | -29.6% |
| Financial debts | 170/4 | €11,024 | €7,365 | -€3,659 | -33.2% |
| Other amounts payable | 178/9 | - | €400 | +€400 | |
| Amounts payable within one year | 42/48 | €24,332 | €57,211 | +€32,879 | +135% |
| Current portion of amounts payable after more than one year | 42 | €3,427 | €3,659 | +€232 | +6.8% |
| Trade debts | 44 | €855 | €1,285 | +€430 | +50.3% |
| Suppliers | 440/4 | €855 | €1,285 | +€430 | +50.3% |
| Taxes, remuneration and social security | 45 | €10,010 | €4,693 | -€5,317 | -53.1% |
| Taxes | 450/3 | €10,010 | €4,693 | -€5,317 | -53.1% |
| Other amounts payable | 47/48 | €10,040 | €47,574 | +€37,533 | +374% |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,124 | €15,318 | +€11,193 | +271% |
| Other operating charges | 640/8 | €417 | €687 | +€271 | +65.0% |
| Non-recurring operating charges | 66A | - | €69 | +€69 | |
| Gross operating margin | 9900 | €9,538 | €7,602 | -€1,936 | -20.3% |
| Operating profit (loss) | 9901 | €4,997 | -€8,472 | -€13,469 | |
| Financial charges | 65/66B | €427 | €1,029 | +€603 | +141% |
| Recurring financial charges | 65 | €427 | €1,029 | +€603 | +141% |
| Profit (loss) for the period before taxes | 9903 | €4,571 | -€9,501 | -€14,072 | |
| Income taxes | 67/77 | €1,356 | €218 | -€1,138 | -83.9% |
| Profit (loss) for the period | 9904 | €3,214 | -€9,719 | -€12,933 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,214 | -€9,719 | -€12,933 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.