COMPETENCE CONSULT: 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.
COMPETENCE CONSULT
Largest movements
- Tangible fixed assets -€18,228
down €18,228 (-50.2%), from €36,331 to €18,103
of which Furniture and vehicles: -€17,005
- Cash +€17,091
up €17,091 (+105%), from €16,318 to €33,409
mainly Depreciation (+€18,228) and Tax, wage and social debts (+€6,551)
- Receivables within one year +€1,621
up €1,621 (+7.3%), from €22,099 to €23,719
of which Other amounts receivable: +€9,819
- Debts after one year -€11,514
down €11,514 (-100%), from €11,514 to €0
- Tax, wage and social debts +€6,551
up €6,551 (+458%), from €1,431 to €7,982
- Reserves +€4,359
up €4,359 (+11.0%), from €39,742 to €44,101
- Gross operating margin -€8,732
down €8,732 (-24.9%), from €35,028 to €26,296
- Other operating charges -€4,269
down €4,269 (-84.8%), from €5,034 to €765
- Taxes -€961
down €961 (-27.0%), from €3,564 to €2,603
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 | €77,670 | €77,804 | +€133 | +0.2% |
| Fixed assets | 21/28 | €36,331 | €18,103 | -€18,228 | -50.2% |
| Tangible fixed assets | 22/27 | €36,331 | €18,103 | -€18,228 | -50.2% |
| Plant, machinery and equipment | 23 | €2,612 | €1,389 | -€1,223 | -46.8% |
| Furniture and vehicles | 24 | €33,719 | €16,713 | -€17,005 | -50.4% |
| Current assets | 29/58 | €41,340 | €59,701 | +€18,361 | +44.4% |
| Amounts receivable after more than one year | 29 | €600 | €0 | -€600 | -100% |
| Other amounts receivable | 291 | €600 | €0 | -€600 | -100% |
| Amounts receivable within one year | 40/41 | €22,099 | €23,719 | +€1,621 | +7.3% |
| Trade receivables | 40 | €20,006 | €11,808 | -€8,198 | -41.0% |
| Other amounts receivable | 41 | €2,093 | €11,912 | +€9,819 | +469% |
| Cash at bank and in hand | 54/58 | €16,318 | €33,409 | +€17,091 | +105% |
| Deferred charges and accrued income | 490/1 | €2,322 | €2,572 | +€250 | +10.8% |
| Total equity and liabilities | 10/49 | €77,670 | €77,804 | +€133 | +0.2% |
| Equity | 10/15 | €49,786 | €54,145 | +€4,359 | +8.8% |
| Contributions | 10/11 | €10,044 | €10,044 | = | 0.0% |
| Reserves | 13 | €39,742 | €44,101 | +€4,359 | +11.0% |
| Distributable reserves | 133 | €39,742 | €44,101 | +€4,359 | +11.0% |
| Amounts payable | 17/49 | €27,885 | €23,658 | -€4,226 | -15.2% |
| Amounts payable after more than one year | 17 | €11,514 | €0 | -€11,514 | -100% |
| Financial debts | 170/4 | €11,514 | €0 | -€11,514 | -100% |
| Amounts payable within one year | 42/48 | €15,869 | €23,252 | +€7,383 | +46.5% |
| Current portion of amounts payable after more than one year | 42 | €11,351 | €11,514 | +€164 | +1.4% |
| Trade debts | 44 | €3,087 | €3,756 | +€669 | +21.7% |
| Suppliers | 440/4 | €3,087 | €3,756 | +€669 | +21.7% |
| Taxes, remuneration and social security | 45 | €1,431 | €7,982 | +€6,551 | +458% |
| Taxes | 450/3 | €1,431 | €7,982 | +€6,551 | +458% |
| Accrued charges and deferred income | 492/3 | €501 | €406 | -€95 | -19.0% |
| Non-recurring operating income | 76A | €7,025 | €0 | -€7,025 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,050 | €18,228 | +€178 | +1.0% |
| Other operating charges | 640/8 | €5,034 | €765 | -€4,269 | -84.8% |
| Gross operating margin | 9900 | €35,028 | €26,296 | -€8,732 | -24.9% |
| Operating profit (loss) | 9901 | €11,944 | €7,303 | -€4,640 | -38.9% |
| Financial income | 75/76B | €147 | €238 | +€90 | +61.2% |
| Recurring financial income | 75 | €147 | €238 | +€90 | +61.2% |
| Financial charges | 65/66B | €766 | €579 | -€187 | -24.5% |
| Recurring financial charges | 65 | €766 | €579 | -€187 | -24.5% |
| Profit (loss) for the period before taxes | 9903 | €11,325 | €6,962 | -€4,363 | -38.5% |
| Income taxes | 67/77 | €3,564 | €2,603 | -€961 | -27.0% |
| Profit (loss) for the period | 9904 | €7,761 | €4,359 | -€3,402 | -43.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,761 | €4,359 | -€3,402 | -43.8% |
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 18 October 2026 via checked.be.