CONSULTING IN MANAGEMENT: what changed
What changed
CONSULTING IN MANAGEMENT
filed annual accounts (NBB)
Net result for the year
-€7,616
2024 · -€8,574+€958
Equity
€125,365
2024 · €132,981-€7,616
Cash
€12,456
2024 · €15,364-€2,908
Balance sheet total
€303,211
2024 · €289,993+€13,218
Largest movements
Assets
- Current investments +€16,018
up €16,018 (+5.9%), from €272,235 to €288,253
Equity and liabilities
- Other debts +€16,101
up €16,101 (+20.6%), from €78,053 to €94,154
- Profit (loss) carried forward -€7,616
down €7,616 (-7.6%), from €99,563 to €91,947
- Accrued charges and deferred income +€6,210
up €6,210 (+45.8%), from €13,548 to €19,758
Income statement
- Financial income +€895
up €895 (+112%), from €796 to €1,690
- Gross operating margin +€477
up €477 (+16.3%), from -€2,928 to -€2,451
- Financial charges +€426
up €426 (+7.3%), from €5,832 to €6,258
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.
Result 2024
-€8,574
Gross operating margin
+€477
Depreciation
+€0
Other operating charges
+€12
Financial income
+€895
Financial charges
-€426
Taxes
-€0
Result 2025
-€7,616
raises the resultlowers the result
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.
From operations
+€13,110
Investment
-€16,018
Financing
€0
Cash 2024
€15,364
From operations (derived)
+€13,110
Net result for the year
-€7,616
Depreciation
+€210
Receivables within one year
-€318
Trade debts
-€1,477
Other debts
+€16,101
Accrued charges and deferred income
+€6,210
Investment (derived)
-€16,018
Current investments
-€16,018
Cash 2025
€12,456
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €289,993 | €303,211 | +€13,218 | +4.6% |
| Fixed assets | 21/28 | €2,160 | €1,950 | -€210 | -9.7% |
| Tangible fixed assets | 22/27 | €2,160 | €1,950 | -€210 | -9.7% |
| Plant, machinery and equipment | 23 | €57 | - | -€57 | |
| Furniture and vehicles | 24 | €153 | - | -€153 | |
| Other tangible fixed assets | 26 | €1,950 | €1,950 | = | 0.0% |
| Current assets | 29/58 | €287,833 | €301,261 | +€13,427 | +4.7% |
| Amounts receivable within one year | 40/41 | €174 | €492 | +€318 | +183% |
| Other amounts receivable | 41 | €174 | €492 | +€318 | +183% |
| Current investments | 50/53 | €272,235 | €288,253 | +€16,018 | +5.9% |
| Cash at bank and in hand | 54/58 | €15,364 | €12,456 | -€2,908 | -18.9% |
| Deferred charges and accrued income | 490/1 | €61 | €61 | = | 0.0% |
| Total equity and liabilities | 10/49 | €289,993 | €303,211 | +€13,218 | +4.6% |
| Equity | 10/15 | €132,981 | €125,365 | -€7,616 | -5.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €27,218 | €27,218 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €25,358 | €25,358 | = | 0.0% |
| Profit (loss) carried forward | 14 | €99,563 | €91,947 | -€7,616 | -7.6% |
| Provisions and deferred taxes | 16 | €62,000 | €62,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €62,000 | €62,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €62,000 | €62,000 | = | 0.0% |
| Amounts payable | 17/49 | €95,012 | €115,846 | +€20,834 | +21.9% |
| Amounts payable within one year | 42/48 | €81,464 | €96,088 | +€14,624 | +18.0% |
| Trade debts | 44 | €3,411 | €1,934 | -€1,477 | -43.3% |
| Suppliers | 440/4 | €3,411 | €1,934 | -€1,477 | -43.3% |
| Other amounts payable | 47/48 | €78,053 | €94,154 | +€16,101 | +20.6% |
| Accrued charges and deferred income | 492/3 | €13,548 | €19,758 | +€6,210 | +45.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €210 | €210 | -€0 | 0.0% |
| Other operating charges | 640/8 | €400 | €387 | -€12 | -3.1% |
| Gross operating margin | 9900 | -€2,928 | -€2,451 | +€477 | +16.3% |
| Operating profit (loss) | 9901 | -€3,537 | -€3,048 | +€490 | +13.8% |
| Financial income | 75/76B | €796 | €1,690 | +€895 | +112% |
| Recurring financial income | 75 | €796 | €1,690 | +€895 | +112% |
| Financial charges | 65/66B | €5,832 | €6,258 | +€426 | +7.3% |
| Recurring financial charges | 65 | €5,832 | €6,258 | +€426 | +7.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,574 | -€7,616 | +€958 | +11.2% |
| Income taxes | 67/77 | -€0 | - | +€0 | |
| Profit (loss) for the period | 9904 | -€8,574 | -€7,616 | +€958 | +11.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,574 | -€7,616 | +€958 | +11.2% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.