CONSULTANCE, MANAGEMENT & CONCEPT: 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, MANAGEMENT & CONCEPT
Largest movements
- Receivables within one year -€265,256
down €265,256 (-89.7%), from €295,867 to €30,611
of which Other amounts receivable: -€227,350
- Receivables after one year +€240,000
new in 2025: €240,000
- Tangible fixed assets +€32,245
up €32,245 (+413%), from €7,812 to €40,057
of which Furniture and vehicles: +€33,884
- Cash +€7,130
up €7,130 (+12.5%), from €56,872 to €64,002
mainly Receivables within one year (+€265,256) and Net result for the year (+€28,373)
- Trade debts -€29,734
down €29,734 (-91.4%), from €32,526 to €2,792
- Reserves +€28,000
up €28,000 (+11.4%), from €245,860 to €273,860
of which Distributable reserves: +€28,000
- Debts after one year +€24,231
new in 2025: €24,231
- Other debts -€16,832
down €16,832 (-88.6%), from €19,000 to €2,168
- Current portion of long-term debt +€8,696
new in 2025: €8,696
- Depreciation +€5,655
up €5,655 (+208%), from €2,719 to €8,375
- Financial charges +€2,382
up €2,382 (+288%), from €828 to €3,211
- Financial income +€1,161
up €1,161 (+20.9%), from €5,566 to €6,727
- Gross operating margin +€978
up €978 (+2.2%), from €44,479 to €45,457
- Other operating charges -€704
down €704 (-56.7%), from €1,241 to €538
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 | €363,560 | €375,362 | +€11,802 | +3.2% |
| Fixed assets | 21/28 | €7,851 | €40,096 | +€32,245 | +411% |
| Tangible fixed assets | 22/27 | €7,812 | €40,057 | +€32,245 | +413% |
| Plant, machinery and equipment | 23 | €2,843 | €2,235 | -€608 | -21.4% |
| Furniture and vehicles | 24 | €2,516 | €36,401 | +€33,884 | +1,347% |
| Other tangible fixed assets | 26 | €2,453 | €1,421 | -€1,031 | -42.1% |
| Financial fixed assets | 28 | €39 | €39 | = | 0.0% |
| Current assets | 29/58 | €355,709 | €335,266 | -€20,443 | -5.7% |
| Amounts receivable after more than one year | 29 | - | €240,000 | +€240,000 | |
| Other amounts receivable | 291 | - | €240,000 | +€240,000 | |
| Amounts receivable within one year | 40/41 | €295,867 | €30,611 | -€265,256 | -89.7% |
| Trade receivables | 40 | €54,237 | €16,331 | -€37,906 | -69.9% |
| Other amounts receivable | 41 | €241,631 | €14,280 | -€227,350 | -94.1% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €56,872 | €64,002 | +€7,130 | +12.5% |
| Deferred charges and accrued income | 490/1 | €2,970 | €652 | -€2,317 | -78.0% |
| Total equity and liabilities | 10/49 | €363,560 | €375,362 | +€11,802 | +3.2% |
| Equity | 10/15 | €306,303 | €334,676 | +€28,373 | +9.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €245,860 | €273,860 | +€28,000 | +11.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €244,000 | €272,000 | +€28,000 | +11.5% |
| Profit (loss) carried forward | 14 | €41,893 | €42,266 | +€373 | +0.9% |
| Amounts payable | 17/49 | €57,258 | €40,686 | -€16,571 | -28.9% |
| Amounts payable after more than one year | 17 | - | €24,231 | +€24,231 | |
| Financial debts | 170/4 | - | €24,231 | +€24,231 | |
| Amounts payable within one year | 42/48 | €56,346 | €16,455 | -€39,891 | -70.8% |
| Current portion of amounts payable after more than one year | 42 | - | €8,696 | +€8,696 | |
| Trade debts | 44 | €32,526 | €2,792 | -€29,734 | -91.4% |
| Suppliers | 440/4 | €32,526 | €2,792 | -€29,734 | -91.4% |
| Taxes, remuneration and social security | 45 | €4,820 | €2,800 | -€2,020 | -41.9% |
| Taxes | 450/3 | €4,820 | €2,800 | -€2,020 | -41.9% |
| Other amounts payable | 47/48 | €19,000 | €2,168 | -€16,832 | -88.6% |
| Accrued charges and deferred income | 492/3 | €911 | €0 | -€911 | -100% |
| Remuneration, social security and pensions | 62 | €500 | €0 | -€500 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,719 | €8,375 | +€5,655 | +208% |
| Other operating charges | 640/8 | €1,241 | €538 | -€704 | -56.7% |
| Gross operating margin | 9900 | €44,479 | €45,457 | +€978 | +2.2% |
| Operating profit (loss) | 9901 | €40,019 | €36,545 | -€3,474 | -8.7% |
| Financial income | 75/76B | €5,566 | €6,727 | +€1,161 | +20.9% |
| Recurring financial income | 75 | €5,566 | €6,727 | +€1,161 | +20.9% |
| Financial charges | 65/66B | €828 | €3,211 | +€2,382 | +288% |
| Recurring financial charges | 65 | €828 | €3,211 | +€2,382 | +288% |
| Profit (loss) for the period before taxes | 9903 | €44,756 | €40,061 | -€4,695 | -10.5% |
| Income taxes | 67/77 | €12,310 | €11,688 | -€622 | -5.1% |
| Profit (loss) for the period | 9904 | €32,446 | €28,373 | -€4,073 | -12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €32,446 | €28,373 | -€4,073 | -12.6% |
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 30 October 2026 via checked.be.