CONSULTING FOR MANAGEMENT PROJECTS: 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 FOR MANAGEMENT PROJECTS
Largest movements
- Tangible fixed assets +€47,222
up €47,222 (+694%), from €6,803 to €54,025
of which Furniture and vehicles: +€47,425
- Cash +€21,353
up €21,353 (+18.9%), from €112,989 to €134,342
mainly Other debts (+€124,300) and Net result for the year (+€40,062)
- Receivables within one year +€10,097
up €10,097 (+60.2%), from €16,786 to €26,883
of which Trade receivables: +€10,032
- Other debts +€124,300
new in 2025: €124,300
- Profit (loss) carried forward -€98,454
no longer reported in 2025 (was €98,454)
- Provisions +€21,872
new in 2025: €21,872
- Debts after one year +€21,108
new in 2025: €21,108
- Current portion of long-term debt +€7,990
new in 2025: €7,990
- Provisions +€21,872
new in 2025: €21,872
- Depreciation +€4,971
up €4,971 (+260%), from €1,916 to €6,887
- Gross operating margin -€3,634
down €3,634 (-3.6%), from €100,317 to €96,684
- Other operating charges -€1,499
down €1,499 (-78.9%), from €1,898 to €400
- Taxes +€1,191
up €1,191 (+4.7%), from €25,084 to €26,275
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 | €139,424 | €217,409 | +€77,985 | +55.9% |
| Fixed assets | 21/28 | €6,903 | €54,125 | +€47,222 | +684% |
| Tangible fixed assets | 22/27 | €6,803 | €54,025 | +€47,222 | +694% |
| Plant, machinery and equipment | 23 | €203 | - | -€203 | |
| Furniture and vehicles | 24 | €6,600 | €54,025 | +€47,425 | +719% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €132,521 | €163,284 | +€30,763 | +23.2% |
| Amounts receivable within one year | 40/41 | €16,786 | €26,883 | +€10,097 | +60.2% |
| Trade receivables | 40 | €14,026 | €24,058 | +€10,032 | +71.5% |
| Other amounts receivable | 41 | €2,760 | €2,825 | +€65 | +2.4% |
| Cash at bank and in hand | 54/58 | €112,989 | €134,342 | +€21,353 | +18.9% |
| Deferred charges and accrued income | 490/1 | €2,747 | €2,059 | -€688 | -25.0% |
| Total equity and liabilities | 10/49 | €139,424 | €217,409 | +€77,985 | +55.9% |
| Equity | 10/15 | €103,454 | €5,000 | -€98,454 | -95.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,454 | - | -€98,454 | |
| Provisions and deferred taxes | 16 | - | €21,872 | +€21,872 | |
| Provisions for liabilities and charges | 160/5 | - | €21,872 | +€21,872 | |
| Other liabilities and charges | 164/5 | - | €21,872 | +€21,872 | |
| Amounts payable | 17/49 | €35,970 | €190,537 | +€154,568 | +430% |
| Amounts payable after more than one year | 17 | - | €21,108 | +€21,108 | |
| Financial debts | 170/4 | - | €21,108 | +€21,108 | |
| Amounts payable within one year | 42/48 | €35,970 | €169,360 | +€133,390 | +371% |
| Current portion of amounts payable after more than one year | 42 | - | €7,990 | +€7,990 | |
| Trade debts | 44 | €4,794 | €1,156 | -€3,638 | -75.9% |
| Suppliers | 440/4 | €4,794 | €1,156 | -€3,638 | -75.9% |
| Taxes, remuneration and social security | 45 | €31,176 | €35,914 | +€4,738 | +15.2% |
| Taxes | 450/3 | €31,176 | €35,906 | +€4,730 | +15.2% |
| Remuneration and social security | 454/9 | - | €8 | +€8 | |
| Other amounts payable | 47/48 | - | €124,300 | +€124,300 | |
| Accrued charges and deferred income | 492/3 | - | €70 | +€70 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,916 | €6,887 | +€4,971 | +260% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €21,872 | +€21,872 | |
| Other operating charges | 640/8 | €1,898 | €400 | -€1,499 | -78.9% |
| Gross operating margin | 9900 | €100,317 | €96,684 | -€3,634 | -3.6% |
| Operating profit (loss) | 9901 | €96,503 | €67,525 | -€28,978 | -30.0% |
| Financial charges | 65/66B | €336 | €1,189 | +€852 | +254% |
| Recurring financial charges | 65 | €336 | €1,189 | +€852 | +254% |
| Profit (loss) for the period before taxes | 9903 | €96,167 | €66,337 | -€29,831 | -31.0% |
| Income taxes | 67/77 | €25,084 | €26,275 | +€1,191 | +4.7% |
| Profit (loss) for the period | 9904 | €71,084 | €40,062 | -€31,022 | -43.6% |
| Profit (loss) for the period to be appropriated | 9905 | €71,084 | €40,062 | -€31,022 | -43.6% |
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 31 October 2026 via checked.be.