CONSULTANCY & MORE: what changed
Two fiscal 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 & MORE
Largest movements
- Receivables within one year -€29,941
down €29,941 (-73.8%), from €40,560 to €10,619
of which Trade receivables: -€34,933
- Deferred charges and accrued income +€8,961
up €8,961 (+20589.8%), from €44 to €9,004
- Cash -€4,466
down €4,466 (-18.3%), from €24,345 to €19,880
mainly Debts after one year (-€19,145) and Deferred charges and accrued income (-€8,961)
- Debts after one year -€19,145
no longer reported in 2025 (was €19,145)
- Tax, wage and social debts -€7,702
down €7,702 (-74.0%), from €10,402 to €2,700
of which Taxes: -€7,252
- Profit (loss) carried forward -€5,169
down €5,169 (-33.8%), from €15,292 to €10,123
- Other debts +€4,118
new in 2025: €4,118
- Trade debts +€1,936
up €1,936 (+324.2%), from €597 to €2,534
- Gross operating margin -€7,251
down €7,251 (-71.9%), from €10,079 to €2,828
- Depreciation -€1,230
down €1,230 (-40.8%), from €3,016 to €1,786
- Taxes -€1,082
down €1,082 (-76.2%), from €1,420 to €338
- Other operating charges -€612
down €612 (-54.7%), from €1,117 to €506
- Financial charges +€404
up €404 (+34.1%), from €1,183 to €1,587
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 | €66,376 | €40,575 | -€25,802 | -38.9% |
| Fixed assets | 21/28 | €1,428 | €1,072 | -€355 | -24.9% |
| Tangible fixed assets | 22/27 | €1,428 | €1,072 | -€355 | -24.9% |
| Furniture and vehicles | 24 | €1,428 | €1,072 | -€355 | -24.9% |
| Current assets | 29/58 | €64,949 | €39,502 | -€25,446 | -39.2% |
| Amounts receivable within one year | 40/41 | €40,560 | €10,619 | -€29,941 | -73.8% |
| Trade receivables | 40 | €34,933 | - | -€34,933 | |
| Other amounts receivable | 41 | €5,626 | €10,619 | +€4,992 | +88.7% |
| Cash at bank and in hand | 54/58 | €24,345 | €19,880 | -€4,466 | -18.3% |
| Deferred charges and accrued income | 490/1 | €44 | €9,004 | +€8,961 | +20589.8% |
| Total equity and liabilities | 10/49 | €66,376 | €40,575 | -€25,802 | -38.9% |
| Equity | 10/15 | €35,752 | €30,583 | -€5,169 | -14.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,292 | €10,123 | -€5,169 | -33.8% |
| Amounts payable | 17/49 | €30,624 | €9,991 | -€20,633 | -67.4% |
| Amounts payable after more than one year | 17 | €19,145 | - | -€19,145 | |
| Advances received on contracts in progress | 176 | €19,145 | - | -€19,145 | |
| Amounts payable within one year | 42/48 | €10,999 | €9,351 | -€1,648 | -15.0% |
| Trade debts | 44 | €597 | €2,534 | +€1,936 | +324.2% |
| Suppliers | 440/4 | €597 | €2,534 | +€1,936 | +324.2% |
| Taxes, remuneration and social security | 45 | €10,402 | €2,700 | -€7,702 | -74.0% |
| Taxes | 450/3 | €7,252 | - | -€7,252 | |
| Remuneration and social security | 454/9 | €3,150 | €2,700 | -€450 | -14.3% |
| Other amounts payable | 47/48 | - | €4,118 | +€4,118 | |
| Accrued charges and deferred income | 492/3 | €480 | €640 | +€160 | +33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,016 | €1,786 | -€1,230 | -40.8% |
| Other operating charges | 640/8 | €1,117 | €506 | -€612 | -54.7% |
| Gross operating margin | 9900 | €10,079 | €2,828 | -€7,251 | -71.9% |
| Operating profit (loss) | 9901 | €5,946 | €536 | -€5,410 | -91.0% |
| Financial income | 75/76B | €119 | €338 | +€219 | +184.4% |
| Recurring financial income | 75 | €119 | €338 | +€219 | +184.4% |
| Financial charges | 65/66B | €1,183 | €1,587 | +€404 | +34.1% |
| Recurring financial charges | 65 | €1,183 | €1,587 | +€404 | +34.1% |
| Profit (loss) for the period before taxes | 9903 | €4,881 | -€713 | -€5,594 | |
| Income taxes | 67/77 | €1,420 | €338 | -€1,082 | -76.2% |
| Profit (loss) for the period | 9904 | €3,461 | -€1,051 | -€4,512 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,461 | -€1,051 | -€4,512 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.