CONSULTECHNIQUE: 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.
CONSULTECHNIQUE
Largest movements
- Tangible fixed assets +€27,549
up €27,549 (+38.3%), from €71,841 to €99,390
of which Furniture and vehicles: +€27,704
- Cash +€27,238
up €27,238 (+256,719%), from €11 to €27,249
mainly Net result for the year (+€26,617) and Debts after one year (+€21,919)
- Receivables within one year +€7,818
up €7,818 (+55.2%), from €14,174 to €21,993
of which Trade receivables: +€7,818
- Debts after one year +€21,919
new in 2024: €21,919
- Reserves +€21,000
up €21,000 (+18.1%), from €116,000 to €137,000
- Current portion of long-term debt +€7,881
new in 2024: €7,881
- Trade debts +€7,114
up €7,114 (+488%), from €1,457 to €8,571
- Profit (loss) carried forward +€5,617
up €5,617, from -€5,488 to €129
- Gross operating margin +€81,735
up €81,735 (+363%), from €22,531 to €104,266
- Taxes +€15,418
up €15,418 (+1,258%), from €1,225 to €16,643
- Staff costs +€8,564
up €8,564 (+21.3%), from €40,235 to €48,799
- Other operating charges +€3,646
up €3,646 (+712%), from €512 to €4,158
- Financial charges +€2,389
up €2,389 (+1,092%), from €219 to €2,607
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €186,266 | €248,871 | +€62,605 | +33.6% |
| Fixed assets | 21/28 | €172,081 | €199,630 | +€27,549 | +16.0% |
| Tangible fixed assets | 22/27 | €71,841 | €99,390 | +€27,549 | +38.3% |
| Plant, machinery and equipment | 23 | €258 | €103 | -€155 | -60.1% |
| Furniture and vehicles | 24 | €71,584 | €99,288 | +€27,704 | +38.7% |
| Financial fixed assets | 28 | €100,240 | €100,240 | = | 0.0% |
| Current assets | 29/58 | €14,185 | €49,241 | +€35,056 | +247% |
| Amounts receivable within one year | 40/41 | €14,174 | €21,993 | +€7,818 | +55.2% |
| Trade receivables | 40 | €14,174 | €21,992 | +€7,818 | +55.2% |
| Other amounts receivable | 41 | - | €0 | +€0 | |
| Cash at bank and in hand | 54/58 | €11 | €27,249 | +€27,238 | +256,719% |
| Total equity and liabilities | 10/49 | €186,266 | €248,871 | +€62,605 | +33.6% |
| Equity | 10/15 | €130,512 | €157,129 | +€26,617 | +20.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €116,000 | €137,000 | +€21,000 | +18.1% |
| Distributable reserves | 133 | €116,000 | €137,000 | +€21,000 | +18.1% |
| Profit (loss) carried forward | 14 | -€5,488 | €129 | +€5,617 | |
| Amounts payable | 17/49 | €55,754 | €91,743 | +€35,988 | +64.5% |
| Amounts payable after more than one year | 17 | - | €21,919 | +€21,919 | |
| Financial debts | 170/4 | - | €21,919 | +€21,919 | |
| Amounts payable within one year | 42/48 | €55,754 | €69,824 | +€14,070 | +25.2% |
| Current portion of amounts payable after more than one year | 42 | - | €7,881 | +€7,881 | |
| Trade debts | 44 | €1,457 | €8,571 | +€7,114 | +488% |
| Suppliers | 440/4 | €1,457 | €8,571 | +€7,114 | +488% |
| Taxes, remuneration and social security | 45 | €33,756 | €31,754 | -€2,002 | -5.9% |
| Taxes | 450/3 | €28,402 | €24,926 | -€3,476 | -12.2% |
| Remuneration and social security | 454/9 | €5,354 | €6,828 | +€1,473 | +27.5% |
| Other amounts payable | 47/48 | €20,542 | €21,618 | +€1,077 | +5.2% |
| Remuneration, social security and pensions | 62 | €40,235 | €48,799 | +€8,564 | +21.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,142 | €5,441 | +€2,299 | +73.2% |
| Other operating charges | 640/8 | €512 | €4,158 | +€3,646 | +712% |
| Gross operating margin | 9900 | €22,531 | €104,266 | +€81,735 | +363% |
| Operating profit (loss) | 9901 | -€21,358 | €45,868 | +€67,226 | |
| Financial income | 75/76B | €103 | €0 | -€103 | -100% |
| Recurring financial income | 75 | €103 | €0 | -€103 | -100% |
| Financial charges | 65/66B | €219 | €2,607 | +€2,389 | +1,092% |
| Recurring financial charges | 65 | €219 | €2,607 | +€2,389 | +1,092% |
| Profit (loss) for the period before taxes | 9903 | -€21,474 | €43,260 | +€64,734 | |
| Income taxes | 67/77 | €1,225 | €16,643 | +€15,418 | +1,258% |
| Profit (loss) for the period | 9904 | -€22,699 | €26,617 | +€49,316 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,699 | €26,617 | +€49,316 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.