CLOSE RANGE 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.
CLOSE RANGE CONSULTING
Largest movements
- Receivables within one year +€19,066
up €19,066 (+80.2%), from €23,761 to €42,827
- Financial fixed assets +€7,500
up €7,500 (+43.0%), from €17,450 to €24,950
- Tangible fixed assets -€1,152
down €1,152 (-17.0%), from €6,775 to €5,623
of which Other tangible fixed assets: -€1,152
- Debts after one year +€31,886
up €31,886 (+4173.9%), from €764 to €32,650
- Current portion of long-term debt +€7,508
up €7,508 (+37.8%), from €19,843 to €27,351
- Tax, wage and social debts -€7,384
down €7,384 (-36.9%), from €20,009 to €12,625
- Short-term financial debts -€6,904
no longer reported in 2024 (was €6,904)
- Gross operating margin +€5,116
up €5,116 (+49.4%), from €10,355 to €15,471
- Financial charges +€3,934
up €3,934 (+85.5%), from €4,601 to €8,536
- Taxes +€3,602
up €3,602 (+178.4%), from €2,020 to €5,622
- Financial income +€1,432
up €1,432 (+153.1%), from €935 to €2,368
- Depreciation -€597
down €597 (-34.1%), from €1,749 to €1,152
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €78,014 | €104,180 | +€26,166 | +33.5% |
| Fixed assets | 21/28 | €24,225 | €30,573 | +€6,348 | +26.2% |
| Tangible fixed assets | 22/27 | €6,775 | €5,623 | -€1,152 | -17.0% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €6,775 | €5,623 | -€1,152 | -17.0% |
| Financial fixed assets | 28 | €17,450 | €24,950 | +€7,500 | +43.0% |
| Current assets | 29/58 | €53,788 | €73,606 | +€19,818 | +36.8% |
| Amounts receivable after more than one year | 29 | €28,000 | €28,000 | = | 0.0% |
| Other amounts receivable | 291 | €28,000 | €28,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €23,761 | €42,827 | +€19,066 | +80.2% |
| Other amounts receivable | 41 | €23,761 | €42,827 | +€19,066 | +80.2% |
| Cash at bank and in hand | 54/58 | - | €412 | +€412 | |
| Deferred charges and accrued income | 490/1 | €2,028 | €2,368 | +€340 | +16.8% |
| Total equity and liabilities | 10/49 | €78,014 | €104,180 | +€26,166 | +33.5% |
| Equity | 10/15 | €30,356 | €30,636 | +€280 | +0.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €24,156 | €24,436 | +€280 | +1.2% |
| Non-distributable reserves | 130/1 | €1,594 | €1,594 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,594 | €1,594 | = | 0.0% |
| Distributable reserves | 133 | €22,563 | €22,843 | +€280 | +1.2% |
| Amounts payable | 17/49 | €47,658 | €73,544 | +€25,886 | +54.3% |
| Amounts payable after more than one year | 17 | €764 | €32,650 | +€31,886 | +4173.9% |
| Financial debts | 170/4 | €764 | €32,650 | +€31,886 | +4173.9% |
| Amounts payable within one year | 42/48 | €46,832 | €40,894 | -€5,938 | -12.7% |
| Current portion of amounts payable after more than one year | 42 | €19,843 | €27,351 | +€7,508 | +37.8% |
| Financial debts | 43 | €6,904 | - | -€6,904 | |
| Credit institutions | 430/8 | €6,904 | - | -€6,904 | |
| Trade debts | 44 | €75 | €918 | +€842 | +1116.3% |
| Suppliers | 440/4 | €75 | €918 | +€842 | +1116.3% |
| Taxes, remuneration and social security | 45 | €20,009 | €12,625 | -€7,384 | -36.9% |
| Taxes | 450/3 | €20,009 | €12,625 | -€7,384 | -36.9% |
| Accrued charges and deferred income | 492/3 | €62 | - | -€62 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,749 | €1,152 | -€597 | -34.1% |
| Other operating charges | 640/8 | €2,778 | €2,249 | -€529 | -19.0% |
| Gross operating margin | 9900 | €10,355 | €15,471 | +€5,116 | +49.4% |
| Operating profit (loss) | 9901 | €5,828 | €12,070 | +€6,242 | +107.1% |
| Financial income | 75/76B | €935 | €2,368 | +€1,432 | +153.1% |
| Recurring financial income | 75 | €935 | €2,368 | +€1,432 | +153.1% |
| Financial charges | 65/66B | €4,601 | €8,536 | +€3,934 | +85.5% |
| Recurring financial charges | 65 | €4,601 | €8,536 | +€3,934 | +85.5% |
| Profit (loss) for the period before taxes | 9903 | €2,162 | €5,902 | +€3,740 | +173.0% |
| Income taxes | 67/77 | €2,020 | €5,622 | +€3,602 | +178.4% |
| Profit (loss) for the period | 9904 | €142 | €280 | +€138 | +97.1% |
| Profit (loss) for the period to be appropriated | 9905 | €142 | €280 | +€138 | +97.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.