COMPLEX CONSULTANCY SERVICES: 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.
COMPLEX CONSULTANCY SERVICES
Largest movements
- Receivables within one year -€7,276
down €7,276 (-30.7%), from €23,731 to €16,454
of which Other amounts receivable: -€7,095
- Tangible fixed assets -€3,436
down €3,436 (-40.4%), from €8,515 to €5,079
of which Furniture and vehicles: -€3,051
- Cash -€1,004
down €1,004 (-97.1%), from €1,034 to €29
mainly Net result for the year (-€10,722) and Tax, wage and social debts (-€1,617)
- Profit (loss) carried forward -€10,722
down €10,722 (-49.4%), from €21,686 to €10,964
- Tax, wage and social debts -€1,617
down €1,617 (-34.6%), from €4,671 to €3,054
- Trade debts +€827
up €827 (+250.3%), from €330 to €1,157
- Gross operating margin -€21,968
down €21,968, from €12,685 to -€9,282
- Taxes -€2,722
down €2,722 (-94.3%), from €2,888 to €166
- Financial income +€2,162
up €2,162 (+403.2%), from €536 to €2,699
of which Non-recurring financial income: +€1,794
- Staff costs -€1,364
no longer reported in 2024 (was €1,364)
- Financial charges -€643
down €643 (-73.3%), from €878 to €235
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 | €33,279 | €21,767 | -€11,512 | -34.6% |
| Fixed assets | 21/28 | €8,515 | €5,079 | -€3,436 | -40.4% |
| Tangible fixed assets | 22/27 | €8,515 | €5,079 | -€3,436 | -40.4% |
| Plant, machinery and equipment | 23 | €1,102 | €717 | -€385 | -35.0% |
| Furniture and vehicles | 24 | €7,413 | €4,362 | -€3,051 | -41.2% |
| Current assets | 29/58 | €24,764 | €16,688 | -€8,076 | -32.6% |
| Amounts receivable within one year | 40/41 | €23,731 | €16,454 | -€7,276 | -30.7% |
| Trade receivables | 40 | €182 | - | -€182 | |
| Other amounts receivable | 41 | €23,549 | €16,454 | -€7,095 | -30.1% |
| Cash at bank and in hand | 54/58 | €1,034 | €29 | -€1,004 | -97.1% |
| Deferred charges and accrued income | 490/1 | - | €205 | +€205 | |
| Total equity and liabilities | 10/49 | €33,279 | €21,767 | -€11,512 | -34.6% |
| Equity | 10/15 | €28,278 | €17,556 | -€10,722 | -37.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €4,592 | €4,592 | = | 0.0% |
| Distributable reserves | 133 | €4,592 | €4,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,686 | €10,964 | -€10,722 | -49.4% |
| Amounts payable | 17/49 | €5,001 | €4,211 | -€790 | -15.8% |
| Amounts payable within one year | 42/48 | €5,001 | €4,211 | -€790 | -15.8% |
| Trade debts | 44 | €330 | €1,157 | +€827 | +250.3% |
| Suppliers | 440/4 | €330 | €1,157 | +€827 | +250.3% |
| Taxes, remuneration and social security | 45 | €4,671 | €3,054 | -€1,617 | -34.6% |
| Taxes | 450/3 | €4,671 | €3,054 | -€1,617 | -34.6% |
| Remuneration, social security and pensions | 62 | €1,364 | - | -€1,364 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,173 | €3,436 | +€263 | +8.3% |
| Other operating charges | 640/8 | €327 | €302 | -€25 | -7.6% |
| Gross operating margin | 9900 | €12,685 | -€9,282 | -€21,968 | |
| Operating profit (loss) | 9901 | €7,821 | -€13,020 | -€20,842 | |
| Financial income | 75/76B | €536 | €2,699 | +€2,162 | +403.2% |
| Recurring financial income | 75 | €536 | €905 | +€369 | +68.8% |
| Non-recurring financial income | 76B | - | €1,794 | +€1,794 | |
| Financial charges | 65/66B | €878 | €235 | -€643 | -73.3% |
| Recurring financial charges | 65 | €878 | €235 | -€643 | -73.3% |
| Profit (loss) for the period before taxes | 9903 | €7,480 | -€10,556 | -€18,036 | |
| Income taxes | 67/77 | €2,888 | €166 | -€2,722 | -94.3% |
| Profit (loss) for the period | 9904 | €4,592 | -€10,722 | -€15,314 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,592 | -€10,722 | -€15,314 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.