CONSULTANCE EXPERTISE: 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 EXPERTISE
Largest movements
- Tangible fixed assets +€46,549
up €46,549 (+12.6%), from €369,833 to €416,382
of which Furniture and vehicles: +€55,370
- Receivables within one year +€26,982
up €26,982 (+248%), from €10,866 to €37,848
of which Trade receivables: +€21,984
- Deferred charges and accrued income -€5,408
down €5,408 (-95.3%), from €5,672 to €264
- Reserves +€31,825
up €31,825 (+81.4%), from €39,120 to €70,945
of which Distributable reserves: +€31,825
- Debts after one year +€19,966
up €19,966 (+9.6%), from €208,037 to €228,003
- Current portion of long-term debt +€15,876
up €15,876 (+84.0%), from €18,905 to €34,781
- Trade debts -€11,834
down €11,834 (-89.9%), from €13,167 to €1,333
- Gross operating margin +€3,615
up €3,615 (+4.9%), from €73,043 to €76,658
- Depreciation -€2,167
down €2,167 (-7.9%), from €27,567 to €25,400
- Other operating charges -€1,429
down €1,429 (-41.8%), from €3,420 to €1,991
- Financial charges +€1,108
up €1,108 (+31.0%), from €3,575 to €4,683
- Taxes +€799
up €799 (+6.8%), from €11,817 to €12,616
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 | €439,259 | €505,451 | +€66,192 | +15.1% |
| Fixed assets | 21/28 | €369,833 | €416,382 | +€46,549 | +12.6% |
| Tangible fixed assets | 22/27 | €369,833 | €416,382 | +€46,549 | +12.6% |
| Land and buildings | 22 | €366,958 | €358,137 | -€8,821 | -2.4% |
| Furniture and vehicles | 24 | €2,875 | €58,245 | +€55,370 | +1,926% |
| Current assets | 29/58 | €69,426 | €89,069 | +€19,643 | +28.3% |
| Amounts receivable within one year | 40/41 | €10,866 | €37,848 | +€26,982 | +248% |
| Trade receivables | 40 | €10,866 | €32,850 | +€21,984 | +202% |
| Other amounts receivable | 41 | - | €4,998 | +€4,998 | |
| Cash at bank and in hand | 54/58 | €52,888 | €50,957 | -€1,931 | -3.7% |
| Deferred charges and accrued income | 490/1 | €5,672 | €264 | -€5,408 | -95.3% |
| Total equity and liabilities | 10/49 | €439,259 | €505,451 | +€66,192 | +15.1% |
| Equity | 10/15 | €162,916 | €194,741 | +€31,825 | +19.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €39,120 | €70,945 | +€31,825 | +81.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,608 | €10,608 | = | 0.0% |
| Distributable reserves | 133 | €26,652 | €58,477 | +€31,825 | +119% |
| Profit (loss) carried forward | 14 | €105,196 | €105,196 | = | 0.0% |
| Amounts payable | 17/49 | €276,343 | €310,710 | +€34,367 | +12.4% |
| Amounts payable after more than one year | 17 | €208,037 | €228,003 | +€19,966 | +9.6% |
| Financial debts | 170/4 | €208,037 | €228,003 | +€19,966 | +9.6% |
| Amounts payable within one year | 42/48 | €68,042 | €79,099 | +€11,057 | +16.3% |
| Current portion of amounts payable after more than one year | 42 | €18,905 | €34,781 | +€15,876 | +84.0% |
| Financial debts | 43 | - | €77 | +€77 | |
| Credit institutions | 430/8 | - | €77 | +€77 | |
| Trade debts | 44 | €13,167 | €1,333 | -€11,834 | -89.9% |
| Suppliers | 440/4 | €13,167 | €1,333 | -€11,834 | -89.9% |
| Taxes, remuneration and social security | 45 | €15,756 | €20,248 | +€4,492 | +28.5% |
| Taxes | 450/3 | €13,756 | €18,248 | +€4,492 | +32.7% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €20,214 | €22,660 | +€2,446 | +12.1% |
| Accrued charges and deferred income | 492/3 | €264 | €3,608 | +€3,344 | +1,267% |
| Non-recurring operating income | 76A | - | €16,124 | +€16,124 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,567 | €25,400 | -€2,167 | -7.9% |
| Other operating charges | 640/8 | €3,420 | €1,991 | -€1,429 | -41.8% |
| Non-recurring operating charges | 66A | €12 | €154 | +€142 | +1,183% |
| Gross operating margin | 9900 | €73,043 | €76,658 | +€3,615 | +4.9% |
| Operating profit (loss) | 9901 | €42,044 | €49,113 | +€7,069 | +16.8% |
| Financial income | 75/76B | - | €11 | +€11 | |
| Recurring financial income | 75 | - | €11 | +€11 | |
| Financial charges | 65/66B | €3,575 | €4,683 | +€1,108 | +31.0% |
| Recurring financial charges | 65 | €3,575 | €4,683 | +€1,108 | +31.0% |
| Profit (loss) for the period before taxes | 9903 | €38,469 | €44,441 | +€5,972 | +15.5% |
| Income taxes | 67/77 | €11,817 | €12,616 | +€799 | +6.8% |
| Profit (loss) for the period | 9904 | €26,652 | €31,825 | +€5,173 | +19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,652 | €31,825 | +€5,173 | +19.4% |
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 22 October 2026 via checked.be.