CONNECTED DOTS CONSULTANCY: 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.
CONNECTED DOTS CONSULTANCY
Largest movements
- Cash +€13,916
up €13,916 (+68.6%), from €20,272 to €34,188
mainly Net result for the year (+€9,978) and Receivables within one year (+€9,126)
- Receivables within one year -€9,126
down €9,126 (-35.8%), from €25,461 to €16,335
- Tangible fixed assets -€2,402
down €2,402 (-35.1%), from €6,849 to €4,447
of which Furniture and vehicles: -€1,818
- Debts after one year -€15,351
down €15,351 (-26.9%), from €57,011 to €41,660
- Reserves +€9,978
up €9,978 (+33.3%), from €29,976 to €39,954
- Tax, wage and social debts +€7,724
up €7,724 (+38.2%), from €20,236 to €27,960
- Trade debts -€3,772
down €3,772 (-41.7%), from €9,056 to €5,284
- Current portion of long-term debt +€2,362
up €2,362 (+18.2%), from €12,989 to €15,351
- Financial charges +€3,030
up €3,030 (+2,047%), from €148 to €3,178
- Gross operating margin -€2,219
down €2,219 (-8.3%), from €26,636 to €24,417
- Taxes -€625
down €625 (-6.6%), from €9,486 to €8,862
- Other operating charges -€341
down €341 (-83.9%), from €407 to €66
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.
Derived cash bridge
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 | €140,082 | €142,470 | +€2,387 | +1.7% |
| Fixed assets | 21/28 | €94,349 | €91,947 | -€2,402 | -2.5% |
| Tangible fixed assets | 22/27 | €6,849 | €4,447 | -€2,402 | -35.1% |
| Plant, machinery and equipment | 23 | €584 | - | -€584 | |
| Furniture and vehicles | 24 | €6,265 | €4,447 | -€1,818 | -29.0% |
| Financial fixed assets | 28 | €87,500 | €87,500 | = | 0.0% |
| Current assets | 29/58 | €45,733 | €50,523 | +€4,790 | +10.5% |
| Amounts receivable within one year | 40/41 | €25,461 | €16,335 | -€9,126 | -35.8% |
| Trade receivables | 40 | €25,461 | €16,335 | -€9,126 | -35.8% |
| Cash at bank and in hand | 54/58 | €20,272 | €34,188 | +€13,916 | +68.6% |
| Total equity and liabilities | 10/49 | €140,082 | €142,470 | +€2,387 | +1.7% |
| Equity | 10/15 | €30,076 | €40,054 | +€9,978 | +33.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €29,976 | €39,954 | +€9,978 | +33.3% |
| Distributable reserves | 133 | €29,976 | €39,954 | +€9,978 | +33.3% |
| Amounts payable | 17/49 | €110,007 | €102,416 | -€7,591 | -6.9% |
| Amounts payable after more than one year | 17 | €57,011 | €41,660 | -€15,351 | -26.9% |
| Financial debts | 170/4 | €57,011 | €41,660 | -€15,351 | -26.9% |
| Amounts payable within one year | 42/48 | €52,996 | €60,756 | +€7,760 | +14.6% |
| Current portion of amounts payable after more than one year | 42 | €12,989 | €15,351 | +€2,362 | +18.2% |
| Trade debts | 44 | €9,056 | €5,284 | -€3,772 | -41.7% |
| Suppliers | 440/4 | €9,056 | €5,284 | -€3,772 | -41.7% |
| Taxes, remuneration and social security | 45 | €20,236 | €27,960 | +€7,724 | +38.2% |
| Taxes | 450/3 | €20,236 | €27,960 | +€7,724 | +38.2% |
| Other amounts payable | 47/48 | €10,715 | €12,160 | +€1,445 | +13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,216 | €2,402 | +€187 | +8.4% |
| Other operating charges | 640/8 | €407 | €66 | -€341 | -83.9% |
| Gross operating margin | 9900 | €26,636 | €24,417 | -€2,219 | -8.3% |
| Operating profit (loss) | 9901 | €24,013 | €21,949 | -€2,064 | -8.6% |
| Financial income | 75/76B | €1 | €69 | +€68 | +6,245% |
| Recurring financial income | 75 | €1 | €69 | +€68 | +6,245% |
| Financial charges | 65/66B | €148 | €3,178 | +€3,030 | +2,047% |
| Recurring financial charges | 65 | €148 | €3,178 | +€3,030 | +2,047% |
| Profit (loss) for the period before taxes | 9903 | €23,866 | €18,840 | -€5,026 | -21.1% |
| Income taxes | 67/77 | €9,486 | €8,862 | -€625 | -6.6% |
| Profit (loss) for the period | 9904 | €14,380 | €9,978 | -€4,402 | -30.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,380 | €9,978 | -€4,402 | -30.6% |
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 26 October 2026 via checked.be.