CONSULTING GATE: what changed
Two fiscal 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 GATE
Largest movements
- Cash -€19,072
down €19,072 (-97.0%), from €19,656 to €584
mainly Net result for the year (-€9,945) and Receivables within one year (-€6,224)
- Receivables within one year +€6,224
up €6,224 (+57.0%), from €10,915 to €17,139
of which Trade receivables: +€8,928
- Profit (loss) carried forward -€9,945
down €9,945 (-9.9%), from -€100,402 to -€110,346
- Trade debts -€4,329
down €4,329 (-78.5%), from €5,517 to €1,188
- Other debts +€1,425
up €1,425, from €0 to €1,425
- Taxes +€9,172
up €9,172, from €0 to €9,172
- Gross operating margin +€5,869
up €5,869 (+92.0%), from -€6,381 to -€512
- Other operating charges -€384
no longer reported in 2025 (was €384)
- Financial income -€158
no longer reported in 2025 (was €158)
- Financial charges +€76
up €76 (+41.1%), from €185 to €260
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.
Cash bridge derived
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 | €30,691 | €17,843 | -€12,848 | -41.9% |
| Fixed assets | 21/28 | €120 | €120 | = | 0.0% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €30,571 | €17,723 | -€12,848 | -42.0% |
| Amounts receivable within one year | 40/41 | €10,915 | €17,139 | +€6,224 | +57.0% |
| Trade receivables | 40 | €5,628 | €14,556 | +€8,928 | +158.6% |
| Other amounts receivable | 41 | €5,287 | €2,583 | -€2,704 | -51.1% |
| Cash at bank and in hand | 54/58 | €19,656 | €584 | -€19,072 | -97.0% |
| Total equity and liabilities | 10/49 | €30,691 | €17,843 | -€12,848 | -41.9% |
| Equity | 10/15 | €25,174 | €15,229 | -€9,945 | -39.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €119,375 | €119,375 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €117,515 | €119,375 | +€1,860 | +1.6% |
| Profit (loss) carried forward | 14 | -€100,402 | -€110,346 | -€9,945 | -9.9% |
| Amounts payable | 17/49 | €5,517 | €2,613 | -€2,904 | -52.6% |
| Amounts payable within one year | 42/48 | €5,517 | €2,613 | -€2,904 | -52.6% |
| Trade debts | 44 | €5,517 | €1,188 | -€4,329 | -78.5% |
| Suppliers | 440/4 | €5,517 | €1,188 | -€4,329 | -78.5% |
| Other amounts payable | 47/48 | €0 | €1,425 | +€1,425 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €384 | - | -€384 | |
| Gross operating margin | 9900 | -€6,381 | -€512 | +€5,869 | +92.0% |
| Operating profit (loss) | 9901 | -€6,766 | -€512 | +€6,254 | +92.4% |
| Financial income | 75/76B | €158 | - | -€158 | |
| Recurring financial income | 75 | €158 | - | -€158 | |
| Financial charges | 65/66B | €185 | €260 | +€76 | +41.1% |
| Recurring financial charges | 65 | €185 | €260 | +€76 | +41.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,792 | -€773 | +€6,019 | +88.6% |
| Income taxes | 67/77 | €0 | €9,172 | +€9,172 | |
| Profit (loss) for the period | 9904 | -€6,792 | -€9,945 | -€3,153 | -46.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,792 | -€9,945 | -€3,153 | -46.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.