CONSULTANCE ET GESTION: what changed
What changed
CONSULTANCE ET GESTION
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€26,143
2024 · €41,408-€15,265
Equity
€95,124
2024 · €68,982+€26,143
Cash
€136,467
2024 · €135,714+€753
Balance sheet total
€211,663
2024 · €175,617+€36,046
Largest movements
Assets
- Receivables within one year +€22,745
up €22,745 (+245%), from €9,299 to €32,044
of which Trade receivables: +€22,694
- Deferred charges and accrued income +€9,967
up €9,967 (+64.8%), from €15,388 to €25,356
- Tangible fixed assets +€2,582
up €2,582 (+17.2%), from €15,027 to €17,609
of which Furniture and vehicles: +€4,102
Equity and liabilities
- Profit (loss) carried forward +€16,143
up €16,143 (+82.7%), from €19,509 to €35,652
- Reserves +€10,000
up €10,000 (+23.1%), from €43,268 to €53,268
- Other debts +€4,522
up €4,522 (+7.0%), from €64,488 to €69,010
- Tax, wage and social debts +€3,118
up €3,118 (+23.4%), from €13,338 to €16,455
- Trade debts +€2,264
up €2,264 (+17.2%), from €13,176 to €15,441
Income statement
- Gross operating margin -€36,058
down €36,058 (-40.2%), from €89,744 to €53,686
- Taxes -€9,008
down €9,008 (-33.5%), from €26,918 to €17,910
- Financial charges +€3,724
up €3,724 (+1,801%), from €207 to €3,930
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€41,408
Gross operating margin
-€36,058
Depreciation
-€444
Other operating charges
+€118
Other operating items
+€15,633
Financial income
+€202
Financial charges
-€3,724
Taxes
+€9,008
Result 2025
€26,143
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€7,684
Investment
-€6,931
Financing
€0
Cash 2024
€135,714
From operations (derived)
+€7,684
Net result for the year
+€26,143
Depreciation
+€4,350
Receivables within one year
-€22,745
Deferred charges and accrued income
-€9,967
Trade debts
+€2,264
Tax, wage and social debts
+€3,118
Other debts
+€4,522
Investment (derived)
-€6,931
Investment in fixed assets (net)
-€6,931
Cash 2025
€136,467
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €175,617 | €211,663 | +€36,046 | +20.5% |
| Fixed assets | 21/28 | €15,215 | €17,796 | +€2,582 | +17.0% |
| Tangible fixed assets | 22/27 | €15,027 | €17,609 | +€2,582 | +17.2% |
| Land and buildings | 22 | €6,017 | €4,897 | -€1,120 | -18.6% |
| Plant, machinery and equipment | 23 | €664 | €264 | -€400 | -60.2% |
| Furniture and vehicles | 24 | €8,346 | €12,448 | +€4,102 | +49.1% |
| Financial fixed assets | 28 | €187 | €187 | = | 0.0% |
| Current assets | 29/58 | €160,402 | €193,867 | +€33,465 | +20.9% |
| Amounts receivable within one year | 40/41 | €9,299 | €32,044 | +€22,745 | +245% |
| Trade receivables | 40 | €9,200 | €31,894 | +€22,694 | +247% |
| Other amounts receivable | 41 | €99 | €150 | +€51 | +51.5% |
| Cash at bank and in hand | 54/58 | €135,714 | €136,467 | +€753 | +0.6% |
| Deferred charges and accrued income | 490/1 | €15,388 | €25,356 | +€9,967 | +64.8% |
| Total equity and liabilities | 10/49 | €175,617 | €211,663 | +€36,046 | +20.5% |
| Equity | 10/15 | €68,982 | €95,124 | +€26,143 | +37.9% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €43,268 | €53,268 | +€10,000 | +23.1% |
| Distributable reserves | 133 | €43,268 | €53,268 | +€10,000 | +23.1% |
| Profit (loss) carried forward | 14 | €19,509 | €35,652 | +€16,143 | +82.7% |
| Provisions and deferred taxes | 16 | €15,633 | €15,633 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €15,633 | €15,633 | = | 0.0% |
| Major repairs and maintenance | 162 | €15,633 | €15,633 | = | 0.0% |
| Amounts payable | 17/49 | €91,002 | €100,906 | +€9,904 | +10.9% |
| Amounts payable within one year | 42/48 | €91,002 | €100,906 | +€9,904 | +10.9% |
| Trade debts | 44 | €13,176 | €15,441 | +€2,264 | +17.2% |
| Suppliers | 440/4 | €13,176 | €15,441 | +€2,264 | +17.2% |
| Taxes, remuneration and social security | 45 | €13,338 | €16,455 | +€3,118 | +23.4% |
| Taxes | 450/3 | €13,338 | €16,455 | +€3,118 | +23.4% |
| Other amounts payable | 47/48 | €64,488 | €69,010 | +€4,522 | +7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,905 | €4,350 | +€444 | +11.4% |
| Other operating charges | 640/8 | €1,674 | €1,556 | -€118 | -7.1% |
| Non-recurring operating charges | 66A | €15,633 | - | -€15,633 | |
| Gross operating margin | 9900 | €89,744 | €53,686 | -€36,058 | -40.2% |
| Operating profit (loss) | 9901 | €68,532 | €47,781 | -€20,751 | -30.3% |
| Financial income | 75/76B | - | €202 | +€202 | |
| Recurring financial income | 75 | - | €202 | +€202 | |
| Financial charges | 65/66B | €207 | €3,930 | +€3,724 | +1,801% |
| Recurring financial charges | 65 | €207 | €3,930 | +€3,724 | +1,801% |
| Profit (loss) for the period before taxes | 9903 | €68,325 | €44,053 | -€24,272 | -35.5% |
| Income taxes | 67/77 | €26,918 | €17,910 | -€9,008 | -33.5% |
| Profit (loss) for the period | 9904 | €41,408 | €26,143 | -€15,265 | -36.9% |
| Profit (loss) for the period to be appropriated | 9905 | €41,408 | €26,143 | -€15,265 | -36.9% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.