Community 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.
Community Consulting
Largest movements
- Cash -€433,315
down €433,315 (-91.6%), from €473,207 to €39,893
mainly Trade debts (-€296,315) and Net result for the year (-€140,642)
- Current investments +€50,000
up €50,000 (+250%), from €20,000 to €70,000
- Receivables within one year -€30,100
down €30,100 (-3.2%), from €927,712 to €897,611
of which Trade receivables: -€51,775
- Trade debts -€296,315
down €296,315 (-29.0%), from €1.0m to €724,426
- Profit (loss) carried forward -€140,642
down €140,642 (-44.2%), from €318,276 to €177,634
- Current portion of long-term debt +€68,151
new in 2025: €68,151
- Tax, wage and social debts -€63,768
down €63,768 (-47.4%), from €134,537 to €70,769
of which Taxes: -€113,988
- Other debts +€18,269
up €18,269 (+63.3%), from €28,866 to €47,135
- Purchases and services +€6.3m
new in 2025: €6.3m
- Gross operating margin -€300,616
down €300,616 (-24.3%), from €1.2m to €939,033
- Staff costs +€258,757
up €258,757 (+29.0%), from €892,922 to €1.2m
- Taxes -€255,202
down €255,202, from €168,642 to -€86,559
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 | €1,522,420 | €1,108,114 | -€414,305 | -27.2% |
| Fixed assets | 21/28 | €101,501 | €100,611 | -€890 | -0.9% |
| Tangible fixed assets | 22/27 | €22,301 | €21,411 | -€890 | -4.0% |
| Plant, machinery and equipment | 23 | €15,217 | €13,305 | -€1,912 | -12.6% |
| Furniture and vehicles | 24 | €7,084 | €8,106 | +€1,021 | +14.4% |
| Financial fixed assets | 28 | €79,200 | €79,200 | = | 0.0% |
| Current assets | 29/58 | €1,420,919 | €1,007,504 | -€413,415 | -29.1% |
| Amounts receivable within one year | 40/41 | €927,712 | €897,611 | -€30,100 | -3.2% |
| Trade receivables | 40 | €889,661 | €837,887 | -€51,775 | -5.8% |
| Other amounts receivable | 41 | €38,050 | €59,724 | +€21,674 | +57.0% |
| Current investments | 50/53 | €20,000 | €70,000 | +€50,000 | +250% |
| Cash at bank and in hand | 54/58 | €473,207 | €39,893 | -€433,315 | -91.6% |
| Total equity and liabilities | 10/49 | €1,522,420 | €1,108,114 | -€414,305 | -27.2% |
| Equity | 10/15 | €338,276 | €197,634 | -€140,642 | -41.6% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €318,276 | €177,634 | -€140,642 | -44.2% |
| Amounts payable | 17/49 | €1,184,143 | €910,480 | -€273,663 | -23.1% |
| Amounts payable within one year | 42/48 | €1,184,143 | €910,480 | -€273,663 | -23.1% |
| Current portion of amounts payable after more than one year | 42 | - | €68,151 | +€68,151 | |
| Trade debts | 44 | €1,020,741 | €724,426 | -€296,315 | -29.0% |
| Suppliers | 440/4 | €1,020,741 | €724,426 | -€296,315 | -29.0% |
| Taxes, remuneration and social security | 45 | €134,537 | €70,769 | -€63,768 | -47.4% |
| Taxes | 450/3 | €134,537 | €20,548 | -€113,988 | -84.7% |
| Remuneration and social security | 454/9 | - | €50,220 | +€50,220 | |
| Other amounts payable | 47/48 | €28,866 | €47,135 | +€18,269 | +63.3% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €6,324,034 | +€6.3m | |
| Remuneration, social security and pensions | 62 | €892,922 | €1,151,680 | +€258,757 | +29.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,156 | €6,825 | +€669 | +10.9% |
| Other operating charges | 640/8 | €4,245 | €3,600 | -€645 | -15.2% |
| Gross operating margin | 9900 | €1,239,650 | €939,033 | -€300,616 | -24.3% |
| Operating profit (loss) | 9901 | €336,327 | -€223,071 | -€559,399 | |
| Financial income | 75/76B | €86 | €14 | -€72 | -84.2% |
| Recurring financial income | 75 | €86 | €14 | -€72 | -84.2% |
| Non-recurring financial income | 76B | €86 | €14 | -€72 | -84.2% |
| Financial charges | 65/66B | €2,322 | €4,143 | +€1,821 | +78.4% |
| Recurring financial charges | 65 | €170 | €4,088 | +€3,918 | +2,309% |
| Non-recurring financial charges | 66B | €2,153 | €56 | -€2,097 | -97.4% |
| Profit (loss) for the period before taxes | 9903 | €334,090 | -€227,201 | -€561,292 | |
| Income taxes | 67/77 | €168,642 | -€86,559 | -€255,202 | |
| Profit (loss) for the period | 9904 | €165,448 | -€140,642 | -€306,090 | |
| Profit (loss) for the period to be appropriated | 9905 | €165,448 | -€140,642 | -€306,090 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.