CONSULTING FACTORY: 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.
CONSULTING FACTORY
Largest movements
- Cash +€63,433
up €63,433 (+127%), from €49,981 to €113,414
mainly Net result for the year (+€50,440) and Debts after one year (+€39,180)
- Tangible fixed assets +€42,726
up €42,726 (+164%), from €25,983 to €68,709
- Receivables within one year +€25,541
up €25,541 (+23.5%), from €108,744 to €134,285
of which Other amounts receivable: +€38,718
- Deferred charges and accrued income -€13,366
down €13,366 (-88.4%), from €15,116 to €1,750
- Reserves +€50,566
up €50,566 (+52.4%), from €96,504 to €147,070
- Debts after one year +€39,180
up €39,180, from €0 to €39,180
- Tax, wage and social debts +€21,296
up €21,296 (+35.7%), from €59,675 to €80,971
- Current portion of long-term debt +€8,604
up €8,604 (+233%), from €3,688 to €12,292
- Gross operating margin -€12,300
down €12,300 (-10.9%), from €112,681 to €100,381
- Taxes -€9,220
down €9,220 (-22.2%), from €41,456 to €32,236
- Other operating charges +€8,203
up €8,203 (+403%), from €2,036 to €10,239
- Depreciation +€4,103
up €4,103 (+92.0%), from €4,461 to €8,564
- Financial income +€1,263
up €1,263 (+28.6%), from €4,413 to €5,676
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €202,230 | €322,993 | +€120,763 | +59.7% |
| Fixed assets | 21/28 | €25,983 | €68,709 | +€42,726 | +164% |
| Tangible fixed assets | 22/27 | €25,983 | €68,709 | +€42,726 | +164% |
| Furniture and vehicles | 24 | €25,983 | €68,709 | +€42,726 | +164% |
| Current assets | 29/58 | €176,247 | €254,284 | +€78,037 | +44.3% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €2,406 | €4,835 | +€2,429 | +101% |
| Stocks | 30/36 | €2,406 | €4,835 | +€2,429 | +101% |
| Amounts receivable within one year | 40/41 | €108,744 | €134,285 | +€25,541 | +23.5% |
| Trade receivables | 40 | €15,873 | €2,696 | -€13,177 | -83.0% |
| Other amounts receivable | 41 | €92,871 | €131,589 | +€38,718 | +41.7% |
| Cash at bank and in hand | 54/58 | €49,981 | €113,414 | +€63,433 | +127% |
| Deferred charges and accrued income | 490/1 | €15,116 | €1,750 | -€13,366 | -88.4% |
| Total equity and liabilities | 10/49 | €202,230 | €322,993 | +€120,763 | +59.7% |
| Equity | 10/15 | €115,230 | €165,670 | +€50,440 | +43.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €96,504 | €147,070 | +€50,566 | +52.4% |
| Distributable reserves | 133 | €96,504 | €147,070 | +€50,566 | +52.4% |
| Profit (loss) carried forward | 14 | €126 | - | -€126 | |
| Amounts payable | 17/49 | €87,000 | €157,323 | +€70,323 | +80.8% |
| Amounts payable after more than one year | 17 | €0 | €39,180 | +€39,180 | |
| Financial debts | 170/4 | €0 | €39,180 | +€39,180 | |
| Amounts payable within one year | 42/48 | €87,000 | €118,143 | +€31,143 | +35.8% |
| Current portion of amounts payable after more than one year | 42 | €3,688 | €12,292 | +€8,604 | +233% |
| Trade debts | 44 | €15,687 | €16,930 | +€1,243 | +7.9% |
| Suppliers | 440/4 | €15,687 | €16,930 | +€1,243 | +7.9% |
| Advances received on contracts in progress | 46 | €7,950 | €7,950 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €59,675 | €80,971 | +€21,296 | +35.7% |
| Taxes | 450/3 | €59,675 | €80,971 | +€21,296 | +35.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,461 | €8,564 | +€4,103 | +92.0% |
| Other operating charges | 640/8 | €2,036 | €10,239 | +€8,203 | +403% |
| Gross operating margin | 9900 | €112,681 | €100,381 | -€12,300 | -10.9% |
| Operating profit (loss) | 9901 | €106,184 | €81,578 | -€24,606 | -23.2% |
| Financial income | 75/76B | €4,413 | €5,676 | +€1,263 | +28.6% |
| Recurring financial income | 75 | €4,413 | €5,676 | +€1,263 | +28.6% |
| Financial charges | 65/66B | €4,637 | €4,578 | -€59 | -1.3% |
| Recurring financial charges | 65 | €4,637 | €4,578 | -€59 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | €105,960 | €82,676 | -€23,284 | -22.0% |
| Income taxes | 67/77 | €41,456 | €32,236 | -€9,220 | -22.2% |
| Profit (loss) for the period | 9904 | €64,504 | €50,440 | -€14,064 | -21.8% |
| Profit (loss) for the period to be appropriated | 9905 | €64,504 | €50,440 | -€14,064 | -21.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.