CONSULT MACHINERY: 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.
CONSULT MACHINERY
Largest movements
- Receivables within one year +€8,852
up €8,852 (+138%), from €6,402 to €15,254
of which Trade receivables: +€5,291
- Deferred charges and accrued income +€5,659
up €5,659 (+1,346%), from €420 to €6,079
- Tangible fixed assets -€3,824
down €3,824 (-33.5%), from €11,398 to €7,574
- Cash -€1,780
down €1,780 (-98.8%), from €1,801 to €21
mainly Net result for the year (-€17,339) and Debts after one year (-€10,381)
- Stocks and contracts -€463
down €463 (-21.6%), from €2,141 to €1,678
- Trade debts +€23,498
up €23,498 (+108%), from €21,827 to €45,324
- Profit (loss) carried forward -€17,339
down €17,339 (-22.0%), from -€78,921 to -€96,259
- Debts after one year -€10,381
down €10,381 (-29.7%), from €35,000 to €24,619
of which Financial debts: -€35,000
- Tax, wage and social debts +€6,552
up €6,552 (+410%), from €1,598 to €8,149
- Short-term financial debts +€6,368
new in 2024: €6,368
- Purchases and services +€47,883
new in 2024: €47,883
- Other operating charges +€9,751
up €9,751 (+317%), from €3,080 to €12,831
- Taxes -€2,048
down €2,048 (-99.7%), from €2,054 to €6
- Gross operating margin -€1,806
down €1,806 (-51.7%), from €3,493 to €1,688
- Financial charges +€1,046
up €1,046 (+79.2%), from €1,320 to €2,365
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 | €22,162 | €30,607 | +€8,445 | +38.1% |
| Fixed assets | 21/28 | €11,398 | €7,574 | -€3,824 | -33.5% |
| Tangible fixed assets | 22/27 | €11,398 | €7,574 | -€3,824 | -33.5% |
| Furniture and vehicles | 24 | €11,398 | €7,574 | -€3,824 | -33.5% |
| Current assets | 29/58 | €10,764 | €23,033 | +€12,269 | +114% |
| Stocks and contracts in progress | 3 | €2,141 | €1,678 | -€463 | -21.6% |
| Stocks | 30/36 | €2,141 | €1,678 | -€463 | -21.6% |
| Amounts receivable within one year | 40/41 | €6,402 | €15,254 | +€8,852 | +138% |
| Trade receivables | 40 | €6,300 | €11,591 | +€5,291 | +84.0% |
| Other amounts receivable | 41 | €101 | €3,663 | +€3,561 | +3,516% |
| Cash at bank and in hand | 54/58 | €1,801 | €21 | -€1,780 | -98.8% |
| Deferred charges and accrued income | 490/1 | €420 | €6,079 | +€5,659 | +1,346% |
| Total equity and liabilities | 10/49 | €22,162 | €30,607 | +€8,445 | +38.1% |
| Equity | 10/15 | -€60,321 | -€77,659 | -€17,339 | -28.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€78,921 | -€96,259 | -€17,339 | -22.0% |
| Amounts payable | 17/49 | €82,483 | €108,266 | +€25,783 | +31.3% |
| Amounts payable after more than one year | 17 | €35,000 | €24,619 | -€10,381 | -29.7% |
| Financial debts | 170/4 | €35,000 | - | -€35,000 | |
| Other amounts payable | 178/9 | - | €24,619 | +€24,619 | |
| Amounts payable within one year | 42/48 | €47,483 | €83,647 | +€36,165 | +76.2% |
| Current portion of amounts payable after more than one year | 42 | - | €5,377 | +€5,377 | |
| Financial debts | 43 | - | €6,368 | +€6,368 | |
| Credit institutions | 430/8 | - | €6,368 | +€6,368 | |
| Trade debts | 44 | €21,827 | €45,324 | +€23,498 | +108% |
| Suppliers | 440/4 | €21,827 | €45,324 | +€23,498 | +108% |
| Taxes, remuneration and social security | 45 | €1,598 | €8,149 | +€6,552 | +410% |
| Taxes | 450/3 | €1,598 | €8,149 | +€6,552 | +410% |
| Other amounts payable | 47/48 | €24,058 | €18,429 | -€5,630 | -23.4% |
| Non-recurring operating income | 76A | €17,580 | - | -€17,580 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €47,883 | +€47,883 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,824 | €3,824 | = | 0.0% |
| Other operating charges | 640/8 | €3,080 | €12,831 | +€9,751 | +317% |
| Gross operating margin | 9900 | €3,493 | €1,688 | -€1,806 | -51.7% |
| Operating profit (loss) | 9901 | -€3,410 | -€14,967 | -€11,557 | -339% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,320 | €2,365 | +€1,046 | +79.2% |
| Recurring financial charges | 65 | €1,320 | €2,365 | +€1,046 | +79.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,730 | -€17,333 | -€12,603 | -266% |
| Income taxes | 67/77 | €2,054 | €6 | -€2,048 | -99.7% |
| Profit (loss) for the period | 9904 | -€6,784 | -€17,339 | -€10,555 | -156% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,784 | -€17,339 | -€10,555 | -156% |
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 24 October 2026 via checked.be.