CONSULTANCY SOLUTION: what changed
CONSULTANCY SOLUTION
Largest movements
- Receivables within one year -€53,820
down €53,820 (-79.4%), from €67,747 to €13,927
of which Trade receivables: -€57,940
- Cash -€1,497
down €1,497 (-15.2%), from €9,862 to €8,365
mainly Trade debts (-€47,243) and Net result for the year (-€24,541)
- Tangible fixed assets -€1,342
down €1,342 (-30.5%), from €4,405 to €3,063
of which Other tangible fixed assets: -€966
- Trade debts -€47,243
down €47,243 (-70.8%), from €66,705 to €19,462
- Profit (loss) carried forward -€24,541
down €24,541 (-233%), from -€10,539 to -€35,080
- Advances received +€20,431
up €20,431 (+2,251%), from €908 to €21,339
- Tax, wage and social debts -€5,572
down €5,572 (-37.9%), from €14,694 to €9,123
of which Taxes: -€11,877
- Staff costs +€50,438
up €50,438 (+248%), from €20,310 to €70,748
- Gross operating margin +€43,223
up €43,223 (+365%), from €11,854 to €55,077
- Taxes +€7,197
up €7,197 (+5,158%), from €140 to €7,336
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €86,699 | €29,775 | -€56,925 | -65.7% |
| Fixed assets | 21/28 | €4,705 | €3,363 | -€1,342 | -28.5% |
| Tangible fixed assets | 22/27 | €4,405 | €3,063 | -€1,342 | -30.5% |
| Furniture and vehicles | 24 | €376 | €0 | -€376 | -100% |
| Other tangible fixed assets | 26 | €4,029 | €3,063 | -€966 | -24.0% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €81,994 | €26,412 | -€55,583 | -67.8% |
| Amounts receivable within one year | 40/41 | €67,747 | €13,927 | -€53,820 | -79.4% |
| Trade receivables | 40 | €67,747 | €9,807 | -€57,940 | -85.5% |
| Other amounts receivable | 41 | - | €4,119 | +€4,119 | |
| Current investments | 50/53 | €4,120 | €4,120 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,862 | €8,365 | -€1,497 | -15.2% |
| Deferred charges and accrued income | 490/1 | €265 | €0 | -€265 | -100% |
| Total equity and liabilities | 10/49 | €86,699 | €29,775 | -€56,925 | -65.7% |
| Equity | 10/15 | €3,721 | -€20,820 | -€24,541 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 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 | -€10,539 | -€35,080 | -€24,541 | -233% |
| Amounts payable | 17/49 | €82,978 | €50,595 | -€32,384 | -39.0% |
| Amounts payable within one year | 42/48 | €82,978 | €50,595 | -€32,384 | -39.0% |
| Trade debts | 44 | €66,705 | €19,462 | -€47,243 | -70.8% |
| Suppliers | 440/4 | €66,705 | €19,462 | -€47,243 | -70.8% |
| Advances received on contracts in progress | 46 | €908 | €21,339 | +€20,431 | +2,251% |
| Taxes, remuneration and social security | 45 | €14,694 | €9,123 | -€5,572 | -37.9% |
| Taxes | 450/3 | €12,148 | €272 | -€11,877 | -97.8% |
| Remuneration and social security | 454/9 | €2,546 | €8,851 | +€6,305 | +248% |
| Other amounts payable | 47/48 | €672 | €672 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €20,310 | €70,748 | +€50,438 | +248% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,674 | €1,342 | -€332 | -19.8% |
| Other operating charges | 640/8 | €557 | €72 | -€485 | -87.1% |
| Gross operating margin | 9900 | €11,854 | €55,077 | +€43,223 | +365% |
| Operating profit (loss) | 9901 | -€10,687 | -€17,085 | -€6,398 | -59.9% |
| Financial income | 75/76B | €85 | €9 | -€76 | -89.0% |
| Recurring financial income | 75 | €85 | €9 | -€76 | -89.0% |
| Financial charges | 65/66B | €48 | €129 | +€81 | +171% |
| Recurring financial charges | 65 | €48 | €129 | +€81 | +171% |
| Profit (loss) for the period before taxes | 9903 | -€10,650 | -€17,205 | -€6,555 | -61.6% |
| Income taxes | 67/77 | €140 | €7,336 | +€7,197 | +5,158% |
| Profit (loss) for the period | 9904 | -€10,789 | -€24,541 | -€13,752 | -127% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,789 | -€24,541 | -€13,752 | -127% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.