Consultants For Smart Solutions: 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.
Consultants For Smart Solutions
Largest movements
- Cash +€36,065
up €36,065 (+73.8%), from €48,851 to €84,916
mainly Net result for the year (+€77,537) and Depreciation (+€24,681)
- Intangible fixed assets -€22,800
down €22,800 (-40.1%), from €56,797 to €33,997
- Tangible fixed assets +€17,619
up €17,619 (+3,380%), from €521 to €18,140
of which Furniture and vehicles: +€16,037
- Receivables within one year +€13,660
up €13,660 (+434%), from €3,146 to €16,806
of which Trade receivables: +€11,955
- Profit (loss) carried forward +€77,537
up €77,537 (+213%), from €36,391 to €113,927
- Other debts -€55,095
down €55,095 (-98.0%), from €56,214 to €1,119
- Accrued charges and deferred income +€12,480
new in 2025: €12,480
- Tax, wage and social debts +€10,129
up €10,129 (+63.3%), from €16,010 to €26,138
- Turnover +€126,443
up €126,443 (+223%), from €56,745 to €183,188
- Gross operating margin +€92,008
up €92,008 (+199%), from €46,267 to €138,275
- Purchases and services +€34,435
up €34,435 (+329%), from €10,478 to €44,913
- Depreciation +€24,314
up €24,314 (+6,627%), from €367 to €24,681
- Other operating charges +€14,017
up €14,017 (+3,679%), from €381 to €14,398
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 | €109,315 | €154,059 | +€44,744 | +40.9% |
| Fixed assets | 21/28 | €57,318 | €52,337 | -€4,981 | -8.7% |
| Intangible fixed assets | 21 | €56,797 | €33,997 | -€22,800 | -40.1% |
| Tangible fixed assets | 22/27 | €521 | €18,140 | +€17,619 | +3,380% |
| Furniture and vehicles | 24 | €521 | €16,558 | +€16,037 | +3,077% |
| Other tangible fixed assets | 26 | - | €1,582 | +€1,582 | |
| Financial fixed assets | 28 | - | €200 | +€200 | |
| Current assets | 29/58 | €51,997 | €101,722 | +€49,725 | +95.6% |
| Amounts receivable within one year | 40/41 | €3,146 | €16,806 | +€13,660 | +434% |
| Trade receivables | 40 | €3,146 | €15,101 | +€11,955 | +380% |
| Other amounts receivable | 41 | - | €1,706 | +€1,706 | |
| Cash at bank and in hand | 54/58 | €48,851 | €84,916 | +€36,065 | +73.8% |
| Total equity and liabilities | 10/49 | €109,315 | €154,059 | +€44,744 | +40.9% |
| Equity | 10/15 | €36,491 | €114,027 | +€77,537 | +212% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,391 | €113,927 | +€77,537 | +213% |
| Amounts payable | 17/49 | €72,825 | €40,032 | -€32,793 | -45.0% |
| Amounts payable within one year | 42/48 | €72,825 | €27,552 | -€45,273 | -62.2% |
| Trade debts | 44 | €601 | €295 | -€306 | -50.9% |
| Suppliers | 440/4 | €601 | €295 | -€306 | -50.9% |
| Taxes, remuneration and social security | 45 | €16,010 | €26,138 | +€10,129 | +63.3% |
| Taxes | 450/3 | €16,010 | €26,138 | +€10,129 | +63.3% |
| Other amounts payable | 47/48 | €56,214 | €1,119 | -€55,095 | -98.0% |
| Accrued charges and deferred income | 492/3 | - | €12,480 | +€12,480 | |
| Turnover | 70 | €56,745 | €183,188 | +€126,443 | +223% |
| Goods, raw materials, services and sundry goods | 60/61 | €10,478 | €44,913 | +€34,435 | +329% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €367 | €24,681 | +€24,314 | +6,627% |
| Other operating charges | 640/8 | €381 | €14,398 | +€14,017 | +3,679% |
| Gross operating margin | 9900 | €46,267 | €138,275 | +€92,008 | +199% |
| Operating profit (loss) | 9901 | €45,519 | €99,196 | +€53,677 | +118% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €0 | €91 | +€91 | +452,850% |
| Recurring financial charges | 65 | €0 | €91 | +€91 | +452,850% |
| Profit (loss) for the period before taxes | 9903 | €45,519 | €99,105 | +€53,586 | +118% |
| Income taxes | 67/77 | €9,129 | €21,569 | +€12,440 | +136% |
| Profit (loss) for the period | 9904 | €36,391 | €77,537 | +€41,146 | +113% |
| Profit (loss) for the period to be appropriated | 9905 | €36,391 | €77,537 | +€41,146 | +113% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.