CONCEPTUAL & FUNCTIONAL 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.
CONCEPTUAL & FUNCTIONAL CONSULTING
Largest movements
- Cash +€3,518
up €3,518 (+18.7%), from €18,779 to €22,297
mainly Other debts (+€9,152) and Depreciation (+€1,761)
- Tangible fixed assets -€1,761
down €1,761 (-38.1%), from €4,627 to €2,865
- Receivables within one year +€310
new in 2026: €310
- Other debts +€9,152
up €9,152 (+64.8%), from €14,129 to €23,281
- Profit (loss) carried forward -€4,565
down €4,565 (-44.9%), from -€10,165 to -€14,730
- Tax, wage and social debts -€1,791
no longer reported in 2026 (was €1,791)
- Trade debts -€730
down €730 (-75.7%), from €964 to €234
- Gross operating margin -€5,708
down €5,708, from €4,675 to -€1,032
- Taxes -€1,617
down €1,617 (-98.6%), from €1,640 to €23
- Depreciation +€1,104
up €1,104 (+168%), from €658 to €1,761
- Other operating charges +€241
up €241 (+25.6%), from €943 to €1,184
- Financial charges +€62
up €62 (+12.3%), from €502 to €564
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,577 | €25,644 | +€2,067 | +8.8% |
| Fixed assets | 21/28 | €4,799 | €3,037 | -€1,761 | -36.7% |
| Tangible fixed assets | 22/27 | €4,627 | €2,865 | -€1,761 | -38.1% |
| Furniture and vehicles | 24 | €4,627 | €2,865 | -€1,761 | -38.1% |
| Financial fixed assets | 28 | €172 | €172 | = | 0.0% |
| Current assets | 29/58 | €18,779 | €22,607 | +€3,829 | +20.4% |
| Amounts receivable within one year | 40/41 | - | €310 | +€310 | |
| Other amounts receivable | 41 | - | €310 | +€310 | |
| Cash at bank and in hand | 54/58 | €18,779 | €22,297 | +€3,518 | +18.7% |
| Total equity and liabilities | 10/49 | €23,577 | €25,644 | +€2,067 | +8.8% |
| Equity | 10/15 | €6,694 | €2,129 | -€4,565 | -68.2% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,165 | -€14,730 | -€4,565 | -44.9% |
| Amounts payable | 17/49 | €16,883 | €23,515 | +€6,632 | +39.3% |
| Amounts payable within one year | 42/48 | €16,883 | €23,515 | +€6,632 | +39.3% |
| Trade debts | 44 | €964 | €234 | -€730 | -75.7% |
| Suppliers | 440/4 | €964 | €234 | -€730 | -75.7% |
| Taxes, remuneration and social security | 45 | €1,791 | - | -€1,791 | |
| Taxes | 450/3 | €1,791 | - | -€1,791 | |
| Other amounts payable | 47/48 | €14,129 | €23,281 | +€9,152 | +64.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €658 | €1,761 | +€1,104 | +168% |
| Other operating charges | 640/8 | €943 | €1,184 | +€241 | +25.6% |
| Gross operating margin | 9900 | €4,675 | -€1,032 | -€5,708 | |
| Operating profit (loss) | 9901 | €3,075 | -€3,978 | -€7,053 | |
| Financial charges | 65/66B | €502 | €564 | +€62 | +12.3% |
| Recurring financial charges | 65 | €502 | €564 | +€62 | +12.3% |
| Profit (loss) for the period before taxes | 9903 | €2,573 | -€4,541 | -€7,114 | |
| Income taxes | 67/77 | €1,640 | €23 | -€1,617 | -98.6% |
| Profit (loss) for the period | 9904 | €932 | -€4,565 | -€5,497 | |
| Profit (loss) for the period to be appropriated | 9905 | €932 | -€4,565 | -€5,497 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.