Consultancy 91: 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.
Consultancy 91
Largest movements
- Cash +€17,677
up €17,677 (+27.2%), from €65,091 to €82,768
mainly Net result for the year (+€30,962) and Investment in fixed assets (net) (+€3,892)
- Tangible fixed assets -€5,235
down €5,235 (-49.8%), from €10,510 to €5,275
of which Furniture and vehicles: -€7,330
- Receivables within one year +€3,931
up €3,931 (+18.0%), from €21,802 to €25,733
of which Other amounts receivable: +€7,562
- Profit (loss) carried forward +€30,962
up €30,962 (+40.0%), from €77,382 to €108,344
- Other debts -€15,363
down €15,363 (-99.4%), from €15,457 to €94
- Gross operating margin -€57,204
down €57,204 (-55.6%), from €102,883 to €45,679
- Taxes -€11,919
down €11,919 (-58.8%), from €20,261 to €8,342
- Financial charges +€4,928
new in 2025: €4,928
of which Financial charges: +€2,873
- Depreciation -€3,590
down €3,590 (-72.8%), from €4,933 to €1,343
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.
Cash bridge derived
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 | €98,639 | €114,929 | +€16,290 | +16.5% |
| Fixed assets | 21/28 | €10,510 | €5,275 | -€5,235 | -49.8% |
| Tangible fixed assets | 22/27 | €10,510 | €5,275 | -€5,235 | -49.8% |
| Plant, machinery and equipment | 23 | €1,711 | €3,806 | +€2,095 | +122.4% |
| Furniture and vehicles | 24 | €8,799 | €1,469 | -€7,330 | -83.3% |
| Current assets | 29/58 | €88,129 | €109,654 | +€21,525 | +24.4% |
| Amounts receivable within one year | 40/41 | €21,802 | €25,733 | +€3,931 | +18.0% |
| Trade receivables | 40 | €20,287 | €16,656 | -€3,631 | -17.9% |
| Other amounts receivable | 41 | €1,515 | €9,077 | +€7,562 | +499.1% |
| Cash at bank and in hand | 54/58 | €65,091 | €82,768 | +€17,677 | +27.2% |
| Deferred charges and accrued income | 490/1 | €1,236 | €1,153 | -€83 | -6.7% |
| Total equity and liabilities | 10/49 | €98,639 | €114,929 | +€16,290 | +16.5% |
| Equity | 10/15 | €79,382 | €110,344 | +€30,962 | +39.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,382 | €108,344 | +€30,962 | +40.0% |
| Amounts payable | 17/49 | €19,257 | €4,585 | -€14,672 | -76.2% |
| Amounts payable within one year | 42/48 | €19,257 | €4,585 | -€14,672 | -76.2% |
| Trade debts | 44 | €1,974 | €2,666 | +€692 | +35.1% |
| Suppliers | 440/4 | €1,974 | €2,666 | +€692 | +35.1% |
| Taxes, remuneration and social security | 45 | €1,826 | €1,825 | -€1 | -0.1% |
| Taxes | 450/3 | €1,826 | €1,825 | -€1 | -0.1% |
| Other amounts payable | 47/48 | €15,457 | €94 | -€15,363 | -99.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,933 | €1,343 | -€3,590 | -72.8% |
| Other operating charges | 640/8 | €307 | €104 | -€203 | -66.1% |
| Gross operating margin | 9900 | €102,883 | €45,679 | -€57,204 | -55.6% |
| Operating profit (loss) | 9901 | €97,643 | €44,232 | -€53,411 | -54.7% |
| Financial charges | 65/66B | - | €4,928 | +€4,928 | |
| Recurring financial charges | 65 | - | €2,873 | +€2,873 | |
| Non-recurring financial charges | 66B | - | €2,055 | +€2,055 | |
| Profit (loss) for the period before taxes | 9903 | €97,643 | €39,304 | -€58,339 | -59.7% |
| Income taxes | 67/77 | €20,261 | €8,342 | -€11,919 | -58.8% |
| Profit (loss) for the period | 9904 | €77,382 | €30,962 | -€46,420 | -60.0% |
| Profit (loss) for the period to be appropriated | 9905 | €77,382 | €30,962 | -€46,420 | -60.0% |
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 12 October 2026 via checked.be.