CONSULTANCE.NET: 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.NET
Largest movements
- Tangible fixed assets +€13,414
up €13,414 (+16.5%), from €81,503 to €94,917
of which Land and buildings: +€15,173
- Receivables within one year -€8,677
down €8,677 (-80.2%), from €10,813 to €2,136
of which Trade receivables: -€8,645
- Cash -€4,431
down €4,431 (-8.5%), from €52,224 to €47,793
mainly Investment in fixed assets (net) (-€20,821) and Advances received (-€15,940)
- Advances received -€15,940
down €15,940 (-56.8%), from €28,070 to €12,130
- Trade debts +€8,949
up €8,949 (+212%), from €4,225 to €13,175
- Other debts +€6,265
up €6,265 (+9.4%), from €66,617 to €72,882
- Financial income +€13,757
up €13,757 (+1,843%), from €747 to €14,504
- Gross operating margin -€2,960
down €2,960, from €835 to -€2,124
- Write-downs +€820
new in 2025: €820
- Depreciation +€702
up €702 (+10.5%), from €6,705 to €7,407
- Other operating charges +€117
up €117 (+4.5%), from €2,582 to €2,699
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 | €145,134 | €145,631 | +€497 | +0.3% |
| Fixed assets | 21/28 | €81,503 | €94,917 | +€13,414 | +16.5% |
| Tangible fixed assets | 22/27 | €81,503 | €94,917 | +€13,414 | +16.5% |
| Land and buildings | 22 | €72,423 | €87,595 | +€15,173 | +21.0% |
| Plant, machinery and equipment | 23 | €9,080 | €6,633 | -€2,447 | -26.9% |
| Furniture and vehicles | 24 | - | €688 | +€688 | |
| Current assets | 29/58 | €63,631 | €50,715 | -€12,917 | -20.3% |
| Amounts receivable within one year | 40/41 | €10,813 | €2,136 | -€8,677 | -80.2% |
| Trade receivables | 40 | €9,750 | €1,104 | -€8,645 | -88.7% |
| Other amounts receivable | 41 | €1,063 | €1,032 | -€32 | -3.0% |
| Current investments | 50/53 | €0 | €0 | -€0 | -68.2% |
| Cash at bank and in hand | 54/58 | €52,224 | €47,793 | -€4,431 | -8.5% |
| Deferred charges and accrued income | 490/1 | €594 | €785 | +€191 | +32.2% |
| Total equity and liabilities | 10/49 | €145,134 | €145,631 | +€497 | +0.3% |
| Equity | 10/15 | €46,222 | €47,444 | +€1,222 | +2.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €12,860 | €12,860 | = | 0.0% |
| Distributable reserves | 133 | €12,860 | €12,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,162 | €28,384 | +€1,222 | +4.5% |
| Amounts payable | 17/49 | €98,912 | €98,187 | -€725 | -0.7% |
| Amounts payable within one year | 42/48 | €98,912 | €98,187 | -€725 | -0.7% |
| Trade debts | 44 | €4,225 | €13,175 | +€8,949 | +212% |
| Suppliers | 440/4 | €4,225 | €13,175 | +€8,949 | +212% |
| Advances received on contracts in progress | 46 | €28,070 | €12,130 | -€15,940 | -56.8% |
| Other amounts payable | 47/48 | €66,617 | €72,882 | +€6,265 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,705 | €7,407 | +€702 | +10.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €820 | +€820 | |
| Other operating charges | 640/8 | €2,582 | €2,699 | +€117 | +4.5% |
| Gross operating margin | 9900 | €835 | -€2,124 | -€2,960 | |
| Operating profit (loss) | 9901 | -€8,452 | -€13,050 | -€4,599 | -54.4% |
| Financial income | 75/76B | €747 | €14,504 | +€13,757 | +1,843% |
| Recurring financial income | 75 | €747 | €14,504 | +€13,757 | +1,843% |
| Financial charges | 65/66B | €235 | €231 | -€4 | -1.6% |
| Recurring financial charges | 65 | €235 | €231 | -€4 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,940 | €1,222 | +€9,162 | |
| Profit (loss) for the period | 9904 | -€7,940 | €1,222 | +€9,162 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,940 | €1,222 | +€9,162 |
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 19 October 2026 via checked.be.