Complexis Management 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.
Complexis Management Consulting
Largest movements
- Cash -€61,115
down €61,115 (-39.5%), from €154,699 to €93,584
mainly Net result for the year (-€78,095) and Other debts (-€15,278)
- Tangible fixed assets -€22,586
down €22,586 (-23.2%), from €97,316 to €74,730
of which Furniture and vehicles: -€18,357
- Receivables within one year -€17,670
down €17,670 (-87.9%), from €20,110 to €2,440
of which Trade receivables: -€19,532
- Profit (loss) carried forward -€78,095
new in 2025: -€78,095
- Other debts -€15,278
down €15,278 (-41.0%), from €37,244 to €21,965
- Tax, wage and social debts -€5,691
down €5,691 (-49.7%), from €11,451 to €5,760
- Current portion of long-term debt -€4,921
no longer reported in 2025 (was €4,921)
- Gross operating margin -€144,340
down €144,340, from €92,346 to -€51,994
- Taxes -€19,566
down €19,566 (-99.0%), from €19,755 to €189
- Financial charges -€1,489
down €1,489 (-76.2%), from €1,955 to €466
- Depreciation +€953
up €953 (+3.9%), from €24,606 to €25,559
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.
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 | €277,671 | €174,895 | -€102,777 | -37.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €97,316 | €74,730 | -€22,586 | -23.2% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €97,316 | €74,730 | -€22,586 | -23.2% |
| Land and buildings | 22 | €61,941 | €56,503 | -€5,438 | -8.8% |
| Plant, machinery and equipment | 23 | €430 | €1,639 | +€1,209 | +280.8% |
| Furniture and vehicles | 24 | €34,945 | €16,588 | -€18,357 | -52.5% |
| Current assets | 29/58 | €180,355 | €100,165 | -€80,191 | -44.5% |
| Amounts receivable within one year | 40/41 | €20,110 | €2,440 | -€17,670 | -87.9% |
| Trade receivables | 40 | €19,532 | - | -€19,532 | |
| Other amounts receivable | 41 | €578 | €2,440 | +€1,862 | +322.0% |
| Cash at bank and in hand | 54/58 | €154,699 | €93,584 | -€61,115 | -39.5% |
| Deferred charges and accrued income | 490/1 | €5,546 | €4,140 | -€1,406 | -25.3% |
| Total equity and liabilities | 10/49 | €277,671 | €174,895 | -€102,777 | -37.0% |
| Equity | 10/15 | €213,081 | €134,986 | -€78,095 | -36.7% |
| Contributions | 10/11 | €102,600 | €102,600 | = | 0.0% |
| Reserves | 13 | €110,481 | €110,481 | = | 0.0% |
| Distributable reserves | 133 | €110,481 | €110,481 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€78,095 | -€78,095 | |
| Amounts payable | 17/49 | €64,591 | €39,909 | -€24,682 | -38.2% |
| Amounts payable within one year | 42/48 | €63,195 | €39,909 | -€23,286 | -36.8% |
| Current portion of amounts payable after more than one year | 42 | €4,921 | - | -€4,921 | |
| Financial debts | 43 | €337 | €414 | +€77 | +22.8% |
| Credit institutions | 430/8 | €337 | €414 | +€77 | +22.8% |
| Trade debts | 44 | €9,242 | €11,770 | +€2,528 | +27.4% |
| Suppliers | 440/4 | €9,242 | €11,770 | +€2,528 | +27.4% |
| Taxes, remuneration and social security | 45 | €11,451 | €5,760 | -€5,691 | -49.7% |
| Taxes | 450/3 | €11,451 | €5,760 | -€5,691 | -49.7% |
| Other amounts payable | 47/48 | €37,244 | €21,965 | -€15,278 | -41.0% |
| Accrued charges and deferred income | 492/3 | €1,396 | - | -€1,396 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,606 | €25,559 | +€953 | +3.9% |
| Other operating charges | 640/8 | €1,674 | €1,003 | -€671 | -40.1% |
| Gross operating margin | 9900 | €92,346 | -€51,994 | -€144,340 | |
| Operating profit (loss) | 9901 | €66,066 | -€78,555 | -€144,621 | |
| Financial income | 75/76B | €1,686 | €1,115 | -€571 | -33.9% |
| Recurring financial income | 75 | €1,092 | €1,115 | +€24 | +2.2% |
| Non-recurring financial income | 76B | €595 | - | -€595 | |
| Financial charges | 65/66B | €1,955 | €466 | -€1,489 | -76.2% |
| Recurring financial charges | 65 | €1,955 | €466 | -€1,489 | -76.2% |
| Profit (loss) for the period before taxes | 9903 | €65,798 | -€77,906 | -€143,703 | |
| Income taxes | 67/77 | €19,755 | €189 | -€19,566 | -99.0% |
| Profit (loss) for the period | 9904 | €46,043 | -€78,095 | -€124,137 | |
| Profit (loss) for the period to be appropriated | 9905 | €46,043 | -€78,095 | -€124,137 |
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 11 October 2026 via checked.be.