Connect & Consult: what changed
Two fiscal 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.
Connect & Consult
Largest movements
- Receivables within one year +€28,406
up €28,406 (+42.8%), from €66,307 to €94,713
of which Other amounts receivable: +€26,262
- Deferred charges and accrued income -€9,877
down €9,877 (-98.8%), from €10,000 to €123
- Reserves +€10,499
up €10,499 (+26.7%), from €39,389 to €49,887
- Tax, wage and social debts +€6,184
up €6,184 (+22.9%), from €27,016 to €33,200
of which Taxes: +€6,344
- Trade debts +€1,691
up €1,691 (+11.3%), from €14,969 to €16,660
- Gross operating margin -€33,373
down €33,373 (-61.5%), from €54,284 to €20,911
- Taxes -€5,804
down €5,804 (-52.2%), from €11,122 to €5,318
- Financial charges +€2,484
up €2,484 (+74.4%), from €3,339 to €5,823
- Financial income +€1,798
up €1,798 (+258.4%), from €696 to €2,493
- Depreciation +€566
up €566 (+72.3%), from €782 to €1,348
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 | €81,474 | €99,847 | +€18,373 | +22.6% |
| Fixed assets | 21/28 | €4,621 | €3,867 | -€754 | -16.3% |
| Tangible fixed assets | 22/27 | €4,621 | €3,867 | -€754 | -16.3% |
| Plant, machinery and equipment | 23 | €570 | €751 | +€181 | +31.7% |
| Furniture and vehicles | 24 | €4,051 | €3,117 | -€934 | -23.1% |
| Current assets | 29/58 | €76,853 | €95,980 | +€19,127 | +24.9% |
| Amounts receivable within one year | 40/41 | €66,307 | €94,713 | +€28,406 | +42.8% |
| Trade receivables | 40 | €22,285 | €24,428 | +€2,144 | +9.6% |
| Other amounts receivable | 41 | €44,022 | €70,285 | +€26,262 | +59.7% |
| Cash at bank and in hand | 54/58 | €546 | €1,143 | +€597 | +109.4% |
| Deferred charges and accrued income | 490/1 | €10,000 | €123 | -€9,877 | -98.8% |
| Total equity and liabilities | 10/49 | €81,474 | €99,847 | +€18,373 | +22.6% |
| Equity | 10/15 | €39,489 | €49,987 | +€10,499 | +26.6% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €39,389 | €49,887 | +€10,499 | +26.7% |
| Distributable reserves | 133 | €39,389 | €49,887 | +€10,499 | +26.7% |
| Amounts payable | 17/49 | €41,985 | €49,859 | +€7,874 | +18.8% |
| Amounts payable within one year | 42/48 | €41,985 | €49,859 | +€7,874 | +18.8% |
| Trade debts | 44 | €14,969 | €16,660 | +€1,691 | +11.3% |
| Suppliers | 440/4 | €14,969 | €16,660 | +€1,691 | +11.3% |
| Taxes, remuneration and social security | 45 | €27,016 | €33,200 | +€6,184 | +22.9% |
| Taxes | 450/3 | €26,856 | €33,200 | +€6,344 | +23.6% |
| Remuneration and social security | 454/9 | €160 | €0 | -€160 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €782 | €1,348 | +€566 | +72.3% |
| Other operating charges | 640/8 | €348 | €417 | +€69 | +19.9% |
| Gross operating margin | 9900 | €54,284 | €20,911 | -€33,373 | -61.5% |
| Operating profit (loss) | 9901 | €53,154 | €19,146 | -€34,007 | -64.0% |
| Financial income | 75/76B | €696 | €2,493 | +€1,798 | +258.4% |
| Recurring financial income | 75 | €696 | €2,493 | +€1,798 | +258.4% |
| Financial charges | 65/66B | €3,339 | €5,823 | +€2,484 | +74.4% |
| Recurring financial charges | 65 | €3,339 | €5,823 | +€2,484 | +74.4% |
| Profit (loss) for the period before taxes | 9903 | €50,510 | €15,816 | -€34,694 | -68.7% |
| Income taxes | 67/77 | €11,122 | €5,318 | -€5,804 | -52.2% |
| Profit (loss) for the period | 9904 | €39,389 | €10,499 | -€28,890 | -73.3% |
| Profit (loss) for the period to be appropriated | 9905 | €39,389 | €10,499 | -€28,890 | -73.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.