CONSULT,PROJECTS & DESIGN: what changed
CONSULT,PROJECTS & DESIGN
Largest movements
- Cash +€11,053
up €11,053 (+16.9%), from €65,305 to €76,358
mainly Debts within one year (+€22,137) and Receivables within one year (+€7,050)
- Receivables within one year -€7,050
down €7,050 (-32.6%), from €21,596 to €14,547
- Tangible fixed assets -€6,814
down €6,814 (-25.9%), from €26,271 to €19,457
- Debts within one year +€22,137
up €22,137 (+179%), from €12,390 to €34,527
- Profit (loss) carried forward -€15,784
down €15,784, from €11,207 to -€4,577
- Debts after one year -€9,144
down €9,144 (-47.9%), from €19,075 to €9,931
- Gross operating margin -€109,537
down €109,537 (-84.5%), from €129,611 to €20,074
- Taxes -€10,825
down €10,825 (-29.3%), from €37,000 to €26,175
Change in the result, 2013 to 2014
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2013 and 2014 balance sheets and the 2014 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2013 | 2014 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €113,172 | €110,381 | -€2,791 | -2.5% |
| Fixed assets | 21/28 | €26,271 | €19,457 | -€6,814 | -25.9% |
| Tangible fixed assets | 22/27 | €26,271 | €19,457 | -€6,814 | -25.9% |
| Current assets | 29/58 | €86,901 | €90,924 | +€4,023 | +4.6% |
| Amounts receivable within one year | 40/41 | €21,596 | €14,547 | -€7,050 | -32.6% |
| Cash at bank and in hand | 54/58 | €65,305 | €76,358 | +€11,053 | +16.9% |
| Total equity and liabilities | 10/49 | €113,172 | €110,381 | -€2,791 | -2.5% |
| Equity | 10/15 | €81,707 | €65,923 | -€15,784 | -19.3% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €70,000 | €70,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,207 | -€4,577 | -€15,784 | |
| Amounts payable | 17/49 | €31,465 | €44,458 | +€12,993 | +41.3% |
| Amounts payable after more than one year | 17 | €19,075 | €9,931 | -€9,144 | -47.9% |
| Amounts payable within one year | 42/48 | €12,390 | €34,527 | +€22,137 | +179% |
| Trade debts | 44 | €793 | €7,092 | +€6,299 | +794% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,386 | €6,814 | -€572 | -7.7% |
| Gross operating margin | 9900 | €129,611 | €20,074 | -€109,537 | -84.5% |
| Operating profit (loss) | 9901 | €121,069 | €12,579 | -€108,490 | -89.6% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -37.5% |
| Recurring financial charges | 65 | €2,861 | €2,189 | -€673 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | €118,207 | €10,390 | -€107,817 | -91.2% |
| Income taxes | 67/77 | €37,000 | €26,175 | -€10,825 | -29.3% |
| Profit (loss) for the period | 9904 | €81,207 | -€15,784 | -€96,992 | |
| Profit (loss) for the period to be appropriated | 9905 | €81,207 | -€15,784 | -€96,992 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2013 and 31 December 2014. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.