Consultance: 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.
Consultance
Largest movements
- Receivables within one year +€3,657
up €3,657 (+22.2%), from €16,491 to €20,148
of which Trade receivables: +€5,355
- Cash +€2,181
up €2,181 (+941%), from €232 to €2,413
mainly Net result for the year (+€7,190) and Tax, wage and social debts (+€2,017)
- Profit (loss) carried forward +€7,190
up €7,190 (+41.3%), from -€17,397 to -€10,208
- Other debts -€2,993
down €2,993 (-30.3%), from €9,887 to €6,894
- Tax, wage and social debts +€2,017
up €2,017 (+203%), from €993 to €3,010
of which Taxes: +€2,017
- Trade debts -€375
down €375 (-13.5%), from €2,789 to €2,414
- Gross operating margin +€9,438
up €9,438 (+276%), from €3,415 to €12,853
- Taxes +€2,401
up €2,401 (+552%), from €435 to €2,836
- Financial charges +€391
up €391 (+19.2%), from €2,037 to €2,428
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 | €16,723 | €22,561 | +€5,838 | +34.9% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €16,723 | €22,561 | +€5,838 | +34.9% |
| Amounts receivable within one year | 40/41 | €16,491 | €20,148 | +€3,657 | +22.2% |
| Trade receivables | 40 | €11,795 | €17,150 | +€5,355 | +45.4% |
| Other amounts receivable | 41 | €4,695 | €2,997 | -€1,698 | -36.2% |
| Cash at bank and in hand | 54/58 | €232 | €2,413 | +€2,181 | +941% |
| Total equity and liabilities | 10/49 | €16,723 | €22,561 | +€5,838 | +34.9% |
| Equity | 10/15 | €3,054 | €10,243 | +€7,190 | +235% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,397 | -€10,208 | +€7,190 | +41.3% |
| Amounts payable | 17/49 | €13,669 | €12,317 | -€1,351 | -9.9% |
| Amounts payable within one year | 42/48 | €13,669 | €12,317 | -€1,351 | -9.9% |
| Trade debts | 44 | €2,789 | €2,414 | -€375 | -13.5% |
| Suppliers | 440/4 | €2,789 | €2,414 | -€375 | -13.5% |
| Taxes, remuneration and social security | 45 | €993 | €3,010 | +€2,017 | +203% |
| Taxes | 450/3 | €993 | €3,010 | +€2,017 | +203% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €9,887 | €6,894 | -€2,993 | -30.3% |
| Other operating charges | 640/8 | €397 | €400 | +€3 | +0.7% |
| Gross operating margin | 9900 | €3,415 | €12,853 | +€9,438 | +276% |
| Operating profit (loss) | 9901 | €3,018 | €12,453 | +€9,436 | +313% |
| Financial charges | 65/66B | €2,037 | €2,428 | +€391 | +19.2% |
| Recurring financial charges | 65 | €2,037 | €2,428 | +€391 | +19.2% |
| Profit (loss) for the period before taxes | 9903 | €980 | €10,025 | +€9,045 | +922% |
| Income taxes | 67/77 | €435 | €2,836 | +€2,401 | +552% |
| Profit (loss) for the period | 9904 | €546 | €7,190 | +€6,644 | +1,218% |
| Profit (loss) for the period to be appropriated | 9905 | €546 | €7,190 | +€6,644 | +1,218% |
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 13 October 2026 via checked.be.