CONSULTANCY AND SERVICES: 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 AND SERVICES
Largest movements
- Cash -€22,797
down €22,797 (-20.9%), from €108,875 to €86,077
mainly Contributions, distributions and other (-€50,000) and Investment in fixed assets (net) (-€31,400)
- Receivables within one year -€11,249
down €11,249 (-43.3%), from €25,968 to €14,719
of which Other amounts receivable: -€8,360
- Tangible fixed assets +€10,945
up €10,945 (+36.8%), from €29,766 to €40,711
of which Furniture and vehicles: +€22,959
- Profit (loss) carried forward -€17,106
down €17,106 (-17.8%), from €96,253 to €79,147
- Debts after one year -€7,490
down €7,490 (-75.7%), from €9,897 to €2,407
- Depreciation +€5,058
up €5,058 (+32.9%), from €15,397 to €20,456
- Taxes -€4,963
down €4,963 (-39.6%), from €12,523 to €7,561
- Other operating charges +€784
up €784 (+105%), from €743 to €1,527
- Financial income +€670
up €670 (+404%), from €166 to €836
- Gross operating margin +€664
up €664 (+1.1%), from €61,057 to €61,721
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 | €165,327 | €142,165 | -€23,163 | -14.0% |
| Fixed assets | 21/28 | €29,766 | €40,711 | +€10,945 | +36.8% |
| Tangible fixed assets | 22/27 | €29,766 | €40,711 | +€10,945 | +36.8% |
| Land and buildings | 22 | €4,178 | €3,581 | -€598 | -14.3% |
| Plant, machinery and equipment | 23 | €2,455 | €1,738 | -€717 | -29.2% |
| Furniture and vehicles | 24 | €8,055 | €31,014 | +€22,959 | +285% |
| Leasing and similar rights | 25 | €15,078 | €4,378 | -€10,700 | -71.0% |
| Current assets | 29/58 | €135,561 | €101,454 | -€34,107 | -25.2% |
| Amounts receivable within one year | 40/41 | €25,968 | €14,719 | -€11,249 | -43.3% |
| Trade receivables | 40 | €14,611 | €11,722 | -€2,889 | -19.8% |
| Other amounts receivable | 41 | €11,357 | €2,997 | -€8,360 | -73.6% |
| Cash at bank and in hand | 54/58 | €108,875 | €86,077 | -€22,797 | -20.9% |
| Deferred charges and accrued income | 490/1 | €718 | €657 | -€61 | -8.5% |
| Total equity and liabilities | 10/49 | €165,327 | €142,165 | -€23,163 | -14.0% |
| Equity | 10/15 | €138,697 | €121,591 | -€17,106 | -12.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €32,444 | €32,444 | = | 0.0% |
| Distributable reserves | 133 | €32,444 | €32,444 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,253 | €79,147 | -€17,106 | -17.8% |
| Amounts payable | 17/49 | €26,631 | €20,574 | -€6,057 | -22.7% |
| Amounts payable after more than one year | 17 | €9,897 | €2,407 | -€7,490 | -75.7% |
| Financial debts | 170/4 | €9,897 | €2,407 | -€7,490 | -75.7% |
| Amounts payable within one year | 42/48 | €14,778 | €16,493 | +€1,715 | +11.6% |
| Current portion of amounts payable after more than one year | 42 | €7,490 | €7,490 | = | 0.0% |
| Trade debts | 44 | €1,778 | €1,948 | +€170 | +9.6% |
| Suppliers | 440/4 | €1,778 | €1,948 | +€170 | +9.6% |
| Taxes, remuneration and social security | 45 | €5,510 | €7,055 | +€1,545 | +28.0% |
| Taxes | 450/3 | €5,510 | €7,055 | +€1,545 | +28.0% |
| Accrued charges and deferred income | 492/3 | €1,955 | €1,673 | -€282 | -14.4% |
| Non-recurring operating income | 76A | - | €1,719 | +€1,719 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,397 | €20,456 | +€5,058 | +32.9% |
| Other operating charges | 640/8 | €743 | €1,527 | +€784 | +105% |
| Gross operating margin | 9900 | €61,057 | €61,721 | +€664 | +1.1% |
| Operating profit (loss) | 9901 | €44,916 | €39,738 | -€5,179 | -11.5% |
| Financial income | 75/76B | €166 | €836 | +€670 | +404% |
| Recurring financial income | 75 | €166 | €836 | +€670 | +404% |
| Financial charges | 65/66B | €115 | €119 | +€4 | +3.1% |
| Recurring financial charges | 65 | €115 | €119 | +€4 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €44,967 | €40,455 | -€4,512 | -10.0% |
| Income taxes | 67/77 | €12,523 | €7,561 | -€4,963 | -39.6% |
| Profit (loss) for the period | 9904 | €32,444 | €32,894 | +€450 | +1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €32,444 | €32,894 | +€450 | +1.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.