Consulting Design Construction: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
Consulting Design Construction
Largest movements
- Cash -€18,004
down €18,004 (-93.6%), from €19,229 to €1,225
mainly Other debts (-€15,844) and Receivables within one year (-€3,519)
- Receivables within one year +€3,519
up €3,519 (+133%), from €2,648 to €6,167
of which Other amounts receivable: +€2,097
- Deferred charges and accrued income -€1,003
no longer reported in 2025 (was €1,003)
- Other debts -€15,844
no longer reported in 2025 (was €15,844)
- Tax, wage and social debts -€3,354
down €3,354 (-73.6%), from €4,554 to €1,200
- Profit (loss) carried forward +€2,083
up €2,083 (+224%), from €929 to €3,012
- Trade debts +€1,408
up €1,408 (+462%), from €304 to €1,712
- Taxes +€451
up €451 (+69.2%), from €652 to €1,104
- Gross operating margin +€423
up €423 (+11.6%), from €3,651 to €4,075
- Other operating charges +€183
up €183 (+40.5%), from €451 to €634
- Financial income +€56
new in 2025: €56
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 | €24,632 | €8,924 | -€15,708 | -63.8% |
| Fixed assets | 21/28 | €1,753 | €1,533 | -€220 | -12.6% |
| Tangible fixed assets | 22/27 | €1,753 | €1,533 | -€220 | -12.6% |
| Other tangible fixed assets | 26 | €1,753 | €1,533 | -€220 | -12.6% |
| Current assets | 29/58 | €22,879 | €7,392 | -€15,488 | -67.7% |
| Amounts receivable within one year | 40/41 | €2,648 | €6,167 | +€3,519 | +133% |
| Trade receivables | 40 | €300 | €1,721 | +€1,421 | +474% |
| Other amounts receivable | 41 | €2,348 | €4,445 | +€2,097 | +89.3% |
| Cash at bank and in hand | 54/58 | €19,229 | €1,225 | -€18,004 | -93.6% |
| Deferred charges and accrued income | 490/1 | €1,003 | - | -€1,003 | |
| Total equity and liabilities | 10/49 | €24,632 | €8,924 | -€15,708 | -63.8% |
| Equity | 10/15 | €3,929 | €6,012 | +€2,083 | +53.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €929 | €3,012 | +€2,083 | +224% |
| Amounts payable | 17/49 | €20,703 | €2,912 | -€17,791 | -85.9% |
| Amounts payable within one year | 42/48 | €20,703 | €2,912 | -€17,791 | -85.9% |
| Trade debts | 44 | €304 | €1,712 | +€1,408 | +462% |
| Suppliers | 440/4 | €304 | €1,712 | +€1,408 | +462% |
| Taxes, remuneration and social security | 45 | €4,554 | €1,200 | -€3,354 | -73.6% |
| Taxes | 450/3 | €4,554 | €1,200 | -€3,354 | -73.6% |
| Other amounts payable | 47/48 | €15,844 | - | -€15,844 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €220 | €220 | = | 0.0% |
| Other operating charges | 640/8 | €451 | €634 | +€183 | +40.5% |
| Gross operating margin | 9900 | €3,651 | €4,075 | +€423 | +11.6% |
| Operating profit (loss) | 9901 | €2,980 | €3,221 | +€241 | +8.1% |
| Financial income | 75/76B | - | €56 | +€56 | |
| Recurring financial income | 75 | - | €56 | +€56 | |
| Financial charges | 65/66B | €100 | €90 | -€10 | -9.6% |
| Recurring financial charges | 65 | €100 | €90 | -€10 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €2,881 | €3,187 | +€306 | +10.6% |
| Income taxes | 67/77 | €652 | €1,104 | +€451 | +69.2% |
| Profit (loss) for the period | 9904 | €2,228 | €2,083 | -€145 | -6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,228 | €2,083 | -€145 | -6.5% |
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 1 November 2026 via checked.be.