CONSAULTING: 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.
CONSAULTING
Largest movements
- Receivables after one year -€61,699
down €61,699 (-78.3%), from €78,814 to €17,115
- Deferred charges and accrued income -€12,595
down €12,595 (-87.9%), from €14,336 to €1,741
- Receivables within one year +€5,685
up €5,685 (+41.8%), from €13,613 to €19,298
of which Trade receivables: +€3,422
- Cash -€2,899
down €2,899 (-2.7%), from €106,614 to €103,715
mainly Contributions, distributions and other (-€78,625) and Other debts (-€21,383)
- Tangible fixed assets -€2,171
down €2,171 (-61.2%), from €3,549 to €1,378
- Reserves -€56,549
down €56,549 (-32.1%), from €176,428 to €119,879
- Other debts -€21,383
no longer reported in 2025 (was €21,383)
- Tax, wage and social debts +€5,117
up €5,117 (+59.4%), from €8,616 to €13,734
- Gross operating margin -€24,084
down €24,084 (-40.6%), from €59,348 to €35,265
- Taxes -€6,198
down €6,198 (-37.5%), from €16,530 to €10,331
- Other operating charges -€1,138
down €1,138 (-61.2%), from €1,860 to €722
- Financial income -€920
down €920 (-40.1%), from €2,294 to €1,374
- Financial charges +€776
up €776 (+137.8%), from €563 to €1,339
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 | €216,927 | €143,247 | -€73,680 | -34.0% |
| Fixed assets | 21/28 | €3,549 | €1,378 | -€2,171 | -61.2% |
| Tangible fixed assets | 22/27 | €3,549 | €1,378 | -€2,171 | -61.2% |
| Furniture and vehicles | 24 | €3,549 | €1,378 | -€2,171 | -61.2% |
| Current assets | 29/58 | €213,378 | €141,869 | -€71,509 | -33.5% |
| Amounts receivable after more than one year | 29 | €78,814 | €17,115 | -€61,699 | -78.3% |
| Other amounts receivable | 291 | €78,814 | €17,115 | -€61,699 | -78.3% |
| Amounts receivable within one year | 40/41 | €13,613 | €19,298 | +€5,685 | +41.8% |
| Trade receivables | 40 | €12,147 | €15,569 | +€3,422 | +28.2% |
| Other amounts receivable | 41 | €1,466 | €3,729 | +€2,263 | +154.4% |
| Cash at bank and in hand | 54/58 | €106,614 | €103,715 | -€2,899 | -2.7% |
| Deferred charges and accrued income | 490/1 | €14,336 | €1,741 | -€12,595 | -87.9% |
| Total equity and liabilities | 10/49 | €216,927 | €143,247 | -€73,680 | -34.0% |
| Equity | 10/15 | €182,628 | €126,079 | -€56,549 | -31.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €176,428 | €119,879 | -€56,549 | -32.1% |
| Distributable reserves | 133 | €176,428 | €119,879 | -€56,549 | -32.1% |
| Amounts payable | 17/49 | €34,299 | €17,167 | -€17,131 | -49.9% |
| Amounts payable within one year | 42/48 | €34,299 | €17,167 | -€17,131 | -49.9% |
| Financial debts | 43 | €2,748 | €1,574 | -€1,175 | -42.7% |
| Credit institutions | 430/8 | €2,748 | €1,574 | -€1,175 | -42.7% |
| Trade debts | 44 | €1,551 | €1,860 | +€309 | +19.9% |
| Suppliers | 440/4 | €1,551 | €1,860 | +€309 | +19.9% |
| Taxes, remuneration and social security | 45 | €8,616 | €13,734 | +€5,117 | +59.4% |
| Taxes | 450/3 | €8,616 | €13,734 | +€5,117 | +59.4% |
| Other amounts payable | 47/48 | €21,383 | - | -€21,383 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,408 | €2,171 | +€764 | +54.3% |
| Other operating charges | 640/8 | €1,860 | €722 | -€1,138 | -61.2% |
| Gross operating margin | 9900 | €59,348 | €35,265 | -€24,084 | -40.6% |
| Operating profit (loss) | 9901 | €56,081 | €32,372 | -€23,709 | -42.3% |
| Financial income | 75/76B | €2,294 | €1,374 | -€920 | -40.1% |
| Recurring financial income | 75 | €2,294 | €1,374 | -€920 | -40.1% |
| Financial charges | 65/66B | €563 | €1,339 | +€776 | +137.8% |
| Recurring financial charges | 65 | €563 | €1,339 | +€776 | +137.8% |
| Profit (loss) for the period before taxes | 9903 | €57,812 | €32,407 | -€25,405 | -43.9% |
| Income taxes | 67/77 | €16,530 | €10,331 | -€6,198 | -37.5% |
| Profit (loss) for the period | 9904 | €41,283 | €22,076 | -€19,207 | -46.5% |
| Profit (loss) for the period to be appropriated | 9905 | €41,283 | €22,076 | -€19,207 | -46.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.