CONSULTANT PARTNERS: 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.
What changed
CONSULTANT PARTNERS
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€337,743
2024 · €28,174+€309,569
Equity
€2.3m
2024 · €2.8m-€506,734
Cash
€300,664
2024 · €435,272-€134,608
Balance sheet total
€3.2m
2024 · €3.7m-€454,927
Largest movements
Assets
- Tangible fixed assets -€284,069
down €284,069 (-81.3%), from €349,196 to €65,127
of which Land and buildings: -€206,669
- Cash -€134,608
down €134,608 (-30.9%), from €435,272 to €300,664
mainly Contributions, distributions and other (-€844,477) and Provisions (-€12,862)
Equity and liabilities
- Contributions -€765,000
down €765,000 (-71.4%), from €1.1m to €305,683
- Reserves +€258,266
up €258,266 (+15.2%), from €1.7m to €2.0m
of which Distributable reserves: +€296,105
- Tax, wage and social debts +€71,587
up €71,587 (+269%), from €26,635 to €98,222
of which Taxes: +€62,432
Income statement
- Gross operating margin +€443,144
up €443,144 (+159%), from €279,329 to €722,473
- Taxes +€153,240
up €153,240 (+1,011%), from €15,159 to €168,399
- Depreciation -€22,302
down €22,302 (-50.2%), from €44,386 to €22,084
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.
Result 2024
€28,174
Gross operating margin
+€443,144
Staff costs
-€3,281
Depreciation
+€22,302
Other operating charges
-€215
Financial income
-€5,873
Financial charges
-€4,868
Taxes
-€153,240
Deferred taxes and other
+€11,599
Result 2025
€337,743
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€460,198
Investment
+€261,985
Financing
-€856,792
Cash 2024
€435,272
From operations (derived)
+€460,198
Net result for the year
+€337,743
Depreciation
+€22,084
Receivables within one year
+€36,373
Smaller working-capital items
+€535
Provisions
-€12,862
Tax, wage and social debts
+€71,587
Other debts
+€4,739
Investment (derived)
+€261,985
Investment in fixed assets (net)
+€261,985
Financing
-€856,792
Debts after one year
-€12,838
Current portion of long-term debt
+€524
Contributions, distributions and other
-€844,477
Cash 2025
€300,664
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,667,649 | €3,212,722 | -€454,927 | -12.4% |
| Fixed assets | 21/28 | €2,868,996 | €2,584,927 | -€284,069 | -9.9% |
| Tangible fixed assets | 22/27 | €349,196 | €65,127 | -€284,069 | -81.3% |
| Land and buildings | 22 | €212,620 | €5,952 | -€206,669 | -97.2% |
| Plant, machinery and equipment | 23 | €58,008 | €2,104 | -€55,904 | -96.4% |
| Furniture and vehicles | 24 | €78,568 | €57,072 | -€21,496 | -27.4% |
| Financial fixed assets | 28 | €2,519,800 | €2,519,800 | = | 0.0% |
| Current assets | 29/58 | €798,653 | €627,795 | -€170,858 | -21.4% |
| Amounts receivable after more than one year | 29 | €200,000 | €200,000 | = | 0.0% |
| Other amounts receivable | 291 | €200,000 | €200,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €154,670 | €118,297 | -€36,373 | -23.5% |
| Trade receivables | 40 | €54,389 | €17,892 | -€36,497 | -67.1% |
| Other amounts receivable | 41 | €100,280 | €100,405 | +€125 | +0.1% |
| Cash at bank and in hand | 54/58 | €435,272 | €300,664 | -€134,608 | -30.9% |
| Deferred charges and accrued income | 490/1 | €8,711 | €8,834 | +€122 | +1.4% |
| Total equity and liabilities | 10/49 | €3,667,649 | €3,212,722 | -€454,927 | -12.4% |
| Equity | 10/15 | €2,773,299 | €2,266,565 | -€506,734 | -18.3% |
| Contributions | 10/11 | €1,070,683 | €305,683 | -€765,000 | -71.4% |
| Reserves | 13 | €1,702,616 | €1,960,882 | +€258,266 | +15.2% |
| Tax-exempt reserves | 132 | €37,839 | - | -€37,839 | |
| Distributable reserves | 133 | €1,664,777 | €1,960,882 | +€296,105 | +17.8% |
| Provisions and deferred taxes | 16 | €107,534 | €94,673 | -€12,862 | -12.0% |
| Provisions for liabilities and charges | 160/5 | €94,673 | €94,673 | = | 0.0% |
| Pensions and similar obligations | 160 | €94,673 | €94,673 | = | 0.0% |
| Deferred taxes | 168 | €12,862 | - | -€12,862 | |
| Amounts payable | 17/49 | €786,816 | €851,484 | +€64,669 | +8.2% |
| Amounts payable after more than one year | 17 | €723,954 | €711,115 | -€12,838 | -1.8% |
| Financial debts | 170/4 | €723,954 | €711,115 | -€12,838 | -1.8% |
| Amounts payable within one year | 42/48 | €60,821 | €138,324 | +€77,503 | +127% |
| Current portion of amounts payable after more than one year | 42 | €12,314 | €12,838 | +€524 | +4.3% |
| Trade debts | 44 | €1,871 | €2,525 | +€653 | +34.9% |
| Suppliers | 440/4 | €1,871 | €2,525 | +€653 | +34.9% |
| Taxes, remuneration and social security | 45 | €26,635 | €98,222 | +€71,587 | +269% |
| Taxes | 450/3 | €11,774 | €74,206 | +€62,432 | +530% |
| Remuneration and social security | 454/9 | €14,861 | €24,016 | +€9,155 | +61.6% |
| Other amounts payable | 47/48 | €20,000 | €24,739 | +€4,739 | +23.7% |
| Accrued charges and deferred income | 492/3 | €2,041 | €2,045 | +€4 | +0.2% |
| Remuneration, social security and pensions | 62 | €152,825 | €156,105 | +€3,281 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,386 | €22,084 | -€22,302 | -50.2% |
| Other operating charges | 640/8 | €5,395 | €5,609 | +€215 | +4.0% |
| Gross operating margin | 9900 | €279,329 | €722,473 | +€443,144 | +159% |
| Operating profit (loss) | 9901 | €76,724 | €538,675 | +€461,951 | +602% |
| Financial income | 75/76B | €15,403 | €9,530 | -€5,873 | -38.1% |
| Recurring financial income | 75 | €15,403 | €9,530 | -€5,873 | -38.1% |
| Financial charges | 65/66B | €50,056 | €54,924 | +€4,868 | +9.7% |
| Recurring financial charges | 65 | €50,056 | €54,924 | +€4,868 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | €42,070 | €493,280 | +€451,210 | +1,073% |
| Transfer from deferred taxes | 780 | €1,263 | €12,862 | +€11,599 | +918% |
| Income taxes | 67/77 | €15,159 | €168,399 | +€153,240 | +1,011% |
| Profit (loss) for the period | 9904 | €28,174 | €337,743 | +€309,569 | +1,099% |
| Transfer from tax-exempt reserves | 789 | €3,715 | €37,839 | +€34,124 | +918% |
| Profit (loss) for the period to be appropriated | 9905 | €31,889 | €375,582 | +€343,693 | +1,078% |
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 20 October 2026 via checked.be.