CONSULTING AND TECHNICAL ASSISTANCE: what changed
CONSULTING AND TECHNICAL ASSISTANCE
Largest movements
- Cash -€30,242
down €30,242 (-28.1%), from €107,439 to €77,197
mainly Investment in fixed assets (net) (-€26,500) and Other debts (-€21,121)
- Tangible fixed assets +€22,427
up €22,427 (+106%), from €21,124 to €43,551
of which Land and buildings: +€24,758
- Receivables within one year -€15,676
no longer reported in 2025 (was €15,676)
of which Trade receivables: -€12,788
- Other debts -€21,121
down €21,121 (-37.7%), from €56,058 to €34,937
- Trade debts -€5,379
down €5,379 (-74.1%), from €7,259 to €1,880
- Profit (loss) carried forward +€4,762
up €4,762 (+1,671%), from €285 to €5,047
- Tax, wage and social debts -€2,153
down €2,153 (-64.2%), from €3,355 to €1,202
- Gross operating margin +€3,777
up €3,777 (+27.0%), from €13,997 to €17,774
- Other operating charges +€3,394
up €3,394 (+131%), from €2,593 to €5,987
- Taxes +€812
up €812 (+41.0%), from €1,979 to €2,791
- Depreciation +€214
up €214 (+5.5%), from €3,859 to €4,073
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 | €144,707 | €120,816 | -€23,891 | -16.5% |
| Fixed assets | 21/28 | €21,192 | €43,619 | +€22,427 | +106% |
| Tangible fixed assets | 22/27 | €21,124 | €43,551 | +€22,427 | +106% |
| Land and buildings | 22 | €14,122 | €38,880 | +€24,758 | +175% |
| Plant, machinery and equipment | 23 | €2,847 | €2,025 | -€822 | -28.9% |
| Furniture and vehicles | 24 | €4,155 | €2,646 | -€1,509 | -36.3% |
| Financial fixed assets | 28 | €68 | €68 | = | 0.0% |
| Current assets | 29/58 | €123,515 | €77,197 | -€46,318 | -37.5% |
| Amounts receivable within one year | 40/41 | €15,676 | - | -€15,676 | |
| Trade receivables | 40 | €12,788 | - | -€12,788 | |
| Other amounts receivable | 41 | €2,888 | - | -€2,888 | |
| Cash at bank and in hand | 54/58 | €107,439 | €77,197 | -€30,242 | -28.1% |
| Deferred charges and accrued income | 490/1 | €400 | - | -€400 | |
| Total equity and liabilities | 10/49 | €144,707 | €120,816 | -€23,891 | -16.5% |
| Equity | 10/15 | €78,035 | €82,797 | +€4,762 | +6.1% |
| Contributions | 10/11 | €70,650 | €70,650 | = | 0.0% |
| Reserves | 13 | €7,100 | €7,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,100 | €7,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,100 | €7,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €285 | €5,047 | +€4,762 | +1,671% |
| Amounts payable | 17/49 | €66,672 | €38,019 | -€28,653 | -43.0% |
| Amounts payable within one year | 42/48 | €66,672 | €38,019 | -€28,653 | -43.0% |
| Trade debts | 44 | €7,259 | €1,880 | -€5,379 | -74.1% |
| Suppliers | 440/4 | €7,259 | €1,880 | -€5,379 | -74.1% |
| Taxes, remuneration and social security | 45 | €3,355 | €1,202 | -€2,153 | -64.2% |
| Taxes | 450/3 | €3,355 | €1,202 | -€2,153 | -64.2% |
| Other amounts payable | 47/48 | €56,058 | €34,937 | -€21,121 | -37.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,859 | €4,073 | +€214 | +5.5% |
| Other operating charges | 640/8 | €2,593 | €5,987 | +€3,394 | +131% |
| Gross operating margin | 9900 | €13,997 | €17,774 | +€3,777 | +27.0% |
| Operating profit (loss) | 9901 | €7,545 | €7,714 | +€169 | +2.2% |
| Financial charges | 65/66B | €224 | €161 | -€63 | -28.1% |
| Recurring financial charges | 65 | €224 | €161 | -€63 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | €7,321 | €7,553 | +€232 | +3.2% |
| Income taxes | 67/77 | €1,979 | €2,791 | +€812 | +41.0% |
| Profit (loss) for the period | 9904 | €5,342 | €4,762 | -€580 | -10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,342 | €4,762 | -€580 | -10.9% |
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 4 November 2026 via checked.be.