Consultexpert: what changed
Two fiscal 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.
Consultexpert
Largest movements
- Receivables within one year +€62,796
up €62,796 (+627.9%), from €10,001 to €72,797
of which Trade receivables: +€62,796
- Cash -€19,501
down €19,501 (-90.8%), from €21,485 to €1,984
mainly Receivables within one year (-€62,796) and Net result for the year (-€54,466)
- Financial fixed assets +€5,100
up €5,100 (+879.3%), from €580 to €5,680
- Tangible fixed assets -€883
down €883 (-43.8%), from €2,015 to €1,133
- Trade debts +€58,035
up €58,035 (+905.2%), from €6,411 to €64,446
- Profit (loss) carried forward -€54,466
down €54,466 (-1360.1%), from -€4,005 to -€58,470
- Tax, wage and social debts +€40,102
up €40,102 (+158.9%), from €25,243 to €65,345
of which Taxes: +€28,974
- Advances received +€4,510
new in 2024: €4,510
- Staff costs +€167,117
up €167,117 (+179.7%), from €93,001 to €260,118
- Gross operating margin +€121,416
up €121,416 (+124.4%), from €97,590 to €219,006
- Other operating charges +€7,365
up €7,365 (+818.7%), from €900 to €8,265
- Financial charges +€4,084
up €4,084 (+9901.7%), from €41 to €4,126
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.
Cash bridge derived
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 | €35,710 | €83,824 | +€48,115 | +134.7% |
| Fixed assets | 21/28 | €2,595 | €6,813 | +€4,217 | +162.5% |
| Tangible fixed assets | 22/27 | €2,015 | €1,133 | -€883 | -43.8% |
| Plant, machinery and equipment | 23 | €2,015 | €1,133 | -€883 | -43.8% |
| Financial fixed assets | 28 | €580 | €5,680 | +€5,100 | +879.3% |
| Current assets | 29/58 | €33,114 | €77,012 | +€43,897 | +132.6% |
| Amounts receivable within one year | 40/41 | €10,001 | €72,797 | +€62,796 | +627.9% |
| Trade receivables | 40 | €9,311 | €72,108 | +€62,796 | +674.4% |
| Other amounts receivable | 41 | €690 | €690 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €21,485 | €1,984 | -€19,501 | -90.8% |
| Deferred charges and accrued income | 490/1 | €1,629 | €2,230 | +€602 | +36.9% |
| Total equity and liabilities | 10/49 | €35,710 | €83,824 | +€48,115 | +134.7% |
| Equity | 10/15 | -€4,004 | -€58,469 | -€54,466 | -1360.5% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,005 | -€58,470 | -€54,466 | -1360.1% |
| Amounts payable | 17/49 | €39,713 | €142,294 | +€102,581 | +258.3% |
| Amounts payable within one year | 42/48 | €39,713 | €141,675 | +€101,962 | +256.7% |
| Financial debts | 43 | - | €6 | +€6 | |
| Credit institutions | 430/8 | - | €6 | +€6 | |
| Trade debts | 44 | €6,411 | €64,446 | +€58,035 | +905.2% |
| Suppliers | 440/4 | €6,411 | €64,446 | +€58,035 | +905.2% |
| Advances received on contracts in progress | 46 | - | €4,510 | +€4,510 | |
| Taxes, remuneration and social security | 45 | €25,243 | €65,345 | +€40,102 | +158.9% |
| Taxes | 450/3 | €7,549 | €36,523 | +€28,974 | +383.8% |
| Remuneration and social security | 454/9 | €17,694 | €28,822 | +€11,127 | +62.9% |
| Other amounts payable | 47/48 | €8,059 | €7,368 | -€691 | -8.6% |
| Accrued charges and deferred income | 492/3 | - | €619 | +€619 | |
| Remuneration, social security and pensions | 62 | €93,001 | €260,118 | +€167,117 | +179.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €883 | €883 | = | 0.0% |
| Other operating charges | 640/8 | €900 | €8,265 | +€7,365 | +818.7% |
| Gross operating margin | 9900 | €97,590 | €219,006 | +€121,416 | +124.4% |
| Operating profit (loss) | 9901 | €2,807 | -€50,259 | -€53,066 | |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €41 | €4,126 | +€4,084 | +9901.7% |
| Recurring financial charges | 65 | €41 | €4,126 | +€4,084 | +9901.7% |
| Profit (loss) for the period before taxes | 9903 | €2,766 | -€54,377 | -€57,143 | |
| Income taxes | 67/77 | €500 | €89 | -€411 | -82.2% |
| Profit (loss) for the period | 9904 | €2,266 | -€54,466 | -€56,731 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,266 | -€54,466 | -€56,731 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.