CONGRUENCE 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.
CONGRUENCE CONSULTING
Largest movements
- Receivables within one year +€7,456
new in 2024: €7,456
of which Other amounts receivable: +€4,568
- Tangible fixed assets -€367
down €367 (-79.2%), from €463 to €97
- Profit (loss) carried forward +€7,423
up €7,423 (+39.9%), from -€18,590 to -€11,166
- Other debts -€1,003
no longer reported in 2024 (was €1,003)
- Tax, wage and social debts +€715
new in 2024: €715
- Gross operating margin +€7,747
up €7,747 (+926%), from €836 to €8,583
- Taxes +€715
new in 2024: €715
- Depreciation -€133
down €133 (-26.7%), from €500 to €367
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.
Derived cash bridge
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 | €463 | €7,599 | +€7,136 | +1,541% |
| Fixed assets | 21/28 | €463 | €97 | -€367 | -79.2% |
| Tangible fixed assets | 22/27 | €463 | €97 | -€367 | -79.2% |
| Furniture and vehicles | 24 | €463 | €97 | -€367 | -79.2% |
| Current assets | 29/58 | €0 | €7,502 | +€7,502 | +37,511,900% |
| Amounts receivable within one year | 40/41 | - | €7,456 | +€7,456 | |
| Trade receivables | 40 | - | €2,888 | +€2,888 | |
| Other amounts receivable | 41 | - | €4,568 | +€4,568 | |
| Cash at bank and in hand | 54/58 | €0 | €46 | +€46 | +230,650% |
| Total equity and liabilities | 10/49 | €463 | €7,599 | +€7,136 | +1,541% |
| Equity | 10/15 | -€540 | €6,884 | +€7,423 | |
| Contributions | 10/11 | €18,050 | €18,050 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,590 | -€11,166 | +€7,423 | +39.9% |
| Amounts payable | 17/49 | €1,003 | €715 | -€288 | -28.7% |
| Amounts payable within one year | 42/48 | €1,003 | €715 | -€288 | -28.7% |
| Taxes, remuneration and social security | 45 | - | €715 | +€715 | |
| Taxes | 450/3 | - | €715 | +€715 | |
| Other amounts payable | 47/48 | €1,003 | - | -€1,003 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €500 | €367 | -€133 | -26.7% |
| Gross operating margin | 9900 | €836 | €8,583 | +€7,747 | +926% |
| Operating profit (loss) | 9901 | €336 | €8,217 | +€7,880 | +2,343% |
| Financial charges | 65/66B | €132 | €78 | -€54 | -40.8% |
| Recurring financial charges | 65 | €132 | €78 | -€54 | -40.8% |
| Profit (loss) for the period before taxes | 9903 | €205 | €8,139 | +€7,934 | +3,877% |
| Income taxes | 67/77 | - | €715 | +€715 | |
| Profit (loss) for the period | 9904 | €205 | €7,423 | +€7,219 | +3,528% |
| Profit (loss) for the period to be appropriated | 9905 | €205 | €7,423 | +€7,219 | +3,528% |
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 27 October 2026 via checked.be.