CONSULTANCY & TRAINING PARTNER: 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 & TRAINING PARTNER
Largest movements
- Receivables within one year +€87,231
up €87,231 (+146.8%), from €59,405 to €146,636
of which Trade receivables: +€87,231
- Stocks and contracts +€28,395
up €28,395 (+186.6%), from €15,214 to €43,609
- Trade debts +€102,077
up €102,077 (+505.2%), from €20,204 to €122,281
- Profit (loss) carried forward +€9,816
up €9,816 (+26.0%), from -€37,751 to -€27,935
- Tax, wage and social debts +€5,453
up €5,453 (+607.3%), from €898 to €6,351
- Gross operating margin +€26,223
up €26,223 (+290.2%), from €9,036 to €35,259
- Financial charges -€23,789
down €23,789 (-88.3%), from €26,937 to €3,147
of which Non-recurring financial charges: -€25,781
- Depreciation +€3,622
up €3,622 (+19.9%), from €18,197 to €21,819
- Write-downs -€1,201
no longer reported in 2025 (was €1,201)
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 | €258,635 | €375,982 | +€117,347 | +45.4% |
| Fixed assets | 21/28 | €181,803 | €179,984 | -€1,819 | -1.0% |
| Intangible fixed assets | 21 | €181,803 | €179,984 | -€1,819 | -1.0% |
| Current assets | 29/58 | €76,832 | €195,998 | +€119,166 | +155.1% |
| Stocks and contracts in progress | 3 | €15,214 | €43,609 | +€28,395 | +186.6% |
| Stocks | 30/36 | €15,214 | €43,609 | +€28,395 | +186.6% |
| Amounts receivable within one year | 40/41 | €59,405 | €146,636 | +€87,231 | +146.8% |
| Trade receivables | 40 | €59,317 | €146,547 | +€87,231 | +147.1% |
| Other amounts receivable | 41 | €89 | €89 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,212 | €5,753 | +€3,541 | +160.1% |
| Total equity and liabilities | 10/49 | €258,635 | €375,982 | +€117,347 | +45.4% |
| Equity | 10/15 | €14,974 | €24,791 | +€9,816 | +65.6% |
| Contributions | 10/11 | €43,500 | €43,500 | = | 0.0% |
| Reserves | 13 | €9,225 | €9,225 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | €7,366 | €9,225 | +€1,859 | +25.2% |
| Profit (loss) carried forward | 14 | -€37,751 | -€27,935 | +€9,816 | +26.0% |
| Amounts payable | 17/49 | €243,661 | €351,191 | +€107,530 | +44.1% |
| Amounts payable after more than one year | 17 | €180,000 | €180,000 | = | 0.0% |
| Financial debts | 170/4 | €180,000 | €180,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €63,661 | €171,191 | +€107,530 | +168.9% |
| Trade debts | 44 | €20,204 | €122,281 | +€102,077 | +505.2% |
| Suppliers | 440/4 | €20,204 | €122,281 | +€102,077 | +505.2% |
| Taxes, remuneration and social security | 45 | €898 | €6,351 | +€5,453 | +607.3% |
| Taxes | 450/3 | €898 | €6,351 | +€5,453 | +607.3% |
| Other amounts payable | 47/48 | €42,559 | €42,559 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,197 | €21,819 | +€3,622 | +19.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,201 | - | -€1,201 | |
| Other operating charges | 640/8 | €452 | €477 | +€24 | +5.4% |
| Gross operating margin | 9900 | €9,036 | €35,259 | +€26,223 | +290.2% |
| Operating profit (loss) | 9901 | -€10,814 | €12,964 | +€23,778 | |
| Financial charges | 65/66B | €26,937 | €3,147 | -€23,789 | -88.3% |
| Recurring financial charges | 65 | €1,156 | €3,147 | +€1,991 | +172.3% |
| Non-recurring financial charges | 66B | €25,781 | - | -€25,781 | |
| Profit (loss) for the period before taxes | 9903 | -€37,751 | €9,816 | +€47,568 | |
| Profit (loss) for the period | 9904 | -€37,751 | €9,816 | +€47,568 | |
| Profit (loss) for the period to be appropriated | 9905 | -€37,751 | €9,816 | +€47,568 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.