CONSULTING and PARTNERS: what changed
CONSULTING and PARTNERS
Largest movements
- Cash +€13,118
up €13,118 (+100,756%), from €13 to €13,131
mainly Net result for the year (+€25,342) and Tax, wage and social debts (+€5,404)
- Receivables within one year +€11,564
up €11,564 (+117%), from €9,849 to €21,413
of which Other amounts receivable: +€20,290
- Tangible fixed assets +€6,271
up €6,271 (+629%), from €997 to €7,268
- Deferred charges and accrued income +€1,795
new in 2025: €1,795
- Profit (loss) carried forward +€25,342
up €25,342 (+43.7%), from -€57,925 to -€32,583
- Tax, wage and social debts +€5,404
up €5,404 (+83.1%), from €6,506 to €11,910
- Trade debts +€2,002
new in 2025: €2,002
- Gross operating margin +€31,249
up €31,249 (+1,443%), from €2,166 to €33,414
- Taxes +€6,554
up €6,554 (+514%), from €1,274 to €7,828
- Depreciation +€613
up €613 (+531%), from €116 to €729
- Financial income +€548
up €548 (+653%), from €84 to €631
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,859 | €43,607 | +€32,748 | +302% |
| Fixed assets | 21/28 | €997 | €7,268 | +€6,271 | +629% |
| Tangible fixed assets | 22/27 | €997 | €7,268 | +€6,271 | +629% |
| Furniture and vehicles | 24 | €997 | €7,268 | +€6,271 | +629% |
| Current assets | 29/58 | €9,862 | €36,339 | +€26,477 | +268% |
| Amounts receivable within one year | 40/41 | €9,849 | €21,413 | +€11,564 | +117% |
| Trade receivables | 40 | €8,750 | €24 | -€8,726 | -99.7% |
| Other amounts receivable | 41 | €1,099 | €21,389 | +€20,290 | +1,846% |
| Cash at bank and in hand | 54/58 | €13 | €13,131 | +€13,118 | +100,756% |
| Deferred charges and accrued income | 490/1 | - | €1,795 | +€1,795 | |
| Total equity and liabilities | 10/49 | €10,859 | €43,607 | +€32,748 | +302% |
| Equity | 10/15 | €4,353 | €29,695 | +€25,342 | +582% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Share premium | 1100/10 | - | €0 | = | |
| Reserves | 13 | €305 | €305 | = | 0.0% |
| Non-distributable reserves | 130/1 | €305 | €305 | = | 0.0% |
| Legal reserve | 130 | €305 | €305 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,925 | -€32,583 | +€25,342 | +43.7% |
| Amounts payable | 17/49 | €6,506 | €13,912 | +€7,406 | +114% |
| Amounts payable within one year | 42/48 | €6,506 | €13,912 | +€7,406 | +114% |
| Trade debts | 44 | - | €2,002 | +€2,002 | |
| Suppliers | 440/4 | - | €2,002 | +€2,002 | |
| Taxes, remuneration and social security | 45 | €6,506 | €11,910 | +€5,404 | +83.1% |
| Taxes | 450/3 | €6,506 | €11,910 | +€5,404 | +83.1% |
| Accrued charges and deferred income | 492/3 | - | €0 | +€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €116 | €729 | +€613 | +531% |
| Other operating charges | 640/8 | - | €49 | +€49 | |
| Gross operating margin | 9900 | €2,166 | €33,414 | +€31,249 | +1,443% |
| Operating profit (loss) | 9901 | €2,050 | €32,637 | +€30,587 | +1,492% |
| Financial income | 75/76B | €84 | €631 | +€548 | +653% |
| Recurring financial income | 75 | €84 | €631 | +€548 | +653% |
| Financial charges | 65/66B | €277 | €98 | -€179 | -64.5% |
| Recurring financial charges | 65 | €277 | €98 | -€179 | -64.5% |
| Profit (loss) for the period before taxes | 9903 | €1,857 | €33,170 | +€31,313 | +1,686% |
| Income taxes | 67/77 | €1,274 | €7,828 | +€6,554 | +514% |
| Profit (loss) for the period | 9904 | €583 | €25,342 | +€24,759 | +4,247% |
| Profit (loss) for the period to be appropriated | 9905 | €583 | €25,342 | +€24,759 | +4,247% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.