Close Call Consultancy: what changed
Two fiscal 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.
Close Call Consultancy
Largest movements
- Cash -€20,265
down €20,265 (-53.5%), from €37,851 to €17,587
mainly Net result for the year (-€18,995) and Receivables within one year (-€10,616)
- Receivables within one year +€10,616
up €10,616 (+261.5%), from €4,060 to €14,676
of which Trade receivables: +€8,168
- Deferred charges and accrued income -€3,405
down €3,405 (-18.4%), from €18,544 to €15,139
- Reserves -€18,995
down €18,995 (-44.2%), from €42,944 to €23,949
- Tax, wage and social debts +€5,803
up €5,803 (+38.8%), from €14,966 to €20,770
of which Taxes: +€3,803
- Gross operating margin -€93,677
down €93,677, from €76,592 to -€17,086
- Write-downs -€19,334
down €19,334 (-100.0%), from €19,334 to €0
- Taxes -€11,362
down €11,362 (-97.8%), from €11,622 to €260
- Depreciation -€2,206
down €2,206 (-100.0%), from €2,206 to €0
- Other operating charges +€1,066
up €1,066 (+230.5%), from €462 to €1,528
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.
Cash bridge derived
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 | €60,455 | €47,402 | -€13,053 | -21.6% |
| Current assets | 29/58 | €60,455 | €47,402 | -€13,053 | -21.6% |
| Amounts receivable within one year | 40/41 | €4,060 | €14,676 | +€10,616 | +261.5% |
| Trade receivables | 40 | €4,060 | €12,229 | +€8,168 | +201.2% |
| Other amounts receivable | 41 | - | €2,448 | +€2,448 | |
| Cash at bank and in hand | 54/58 | €37,851 | €17,587 | -€20,265 | -53.5% |
| Deferred charges and accrued income | 490/1 | €18,544 | €15,139 | -€3,405 | -18.4% |
| Total equity and liabilities | 10/49 | €60,455 | €47,402 | -€13,053 | -21.6% |
| Equity | 10/15 | €43,944 | €24,949 | -€18,995 | -43.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €42,944 | €23,949 | -€18,995 | -44.2% |
| Distributable reserves | 133 | €42,944 | €23,949 | -€18,995 | -44.2% |
| Amounts payable | 17/49 | €16,511 | €22,453 | +€5,942 | +36.0% |
| Amounts payable within one year | 42/48 | €16,511 | €22,453 | +€5,942 | +36.0% |
| Trade debts | 44 | €1,201 | €1,684 | +€483 | +40.2% |
| Suppliers | 440/4 | €1,201 | €1,684 | +€483 | +40.2% |
| Taxes, remuneration and social security | 45 | €14,966 | €20,770 | +€5,803 | +38.8% |
| Taxes | 450/3 | €14,966 | €18,769 | +€3,803 | +25.4% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €344 | €0 | -€344 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,206 | €0 | -€2,206 | -100.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €19,334 | €0 | -€19,334 | -100.0% |
| Other operating charges | 640/8 | €462 | €1,528 | +€1,066 | +230.5% |
| Gross operating margin | 9900 | €76,592 | -€17,086 | -€93,677 | |
| Operating profit (loss) | 9901 | €54,589 | -€18,614 | -€73,203 | |
| Financial income | 75/76B | €19 | €3 | -€16 | -81.9% |
| Recurring financial income | 75 | €19 | €3 | -€16 | -81.9% |
| Financial charges | 65/66B | €41 | €124 | +€83 | +201.1% |
| Recurring financial charges | 65 | €41 | €124 | +€83 | +201.1% |
| Profit (loss) for the period before taxes | 9903 | €54,567 | -€18,735 | -€73,302 | |
| Income taxes | 67/77 | €11,622 | €260 | -€11,362 | -97.8% |
| Profit (loss) for the period | 9904 | €42,944 | -€18,995 | -€61,940 | |
| Profit (loss) for the period to be appropriated | 9905 | €42,944 | -€18,995 | -€61,940 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.