Consulting & Inspiration: 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 & Inspiration
Largest movements
- Deferred charges and accrued income -€6,131
down €6,131 (-98.8%), from €6,204 to €74
- Receivables within one year +€2,009
up €2,009 (+236%), from €851 to €2,860
- Cash -€1,904
down €1,904 (-88.0%), from €2,164 to €260
mainly Net result for the year (-€7,829) and Receivables within one year (-€2,009)
- Tangible fixed assets -€190
down €190 (-46.4%), from €410 to €219
- Profit (loss) carried forward -€7,829
down €7,829 (-200%), from -€3,924 to -€11,753
- Other debts +€1,881
up €1,881 (+18.3%), from €10,284 to €12,165
- Tax, wage and social debts -€146
no longer reported in 2025 (was €146)
- Trade debts -€122
no longer reported in 2025 (was €122)
- Gross operating margin -€7,315
down €7,315, from €3,258 to -€4,057
- Financial charges -€558
down €558 (-17.4%), from €3,206 to €2,647
- Other operating charges -€152
down €152 (-16.1%), from €948 to €796
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 | €9,629 | €3,412 | -€6,216 | -64.6% |
| Fixed assets | 21/28 | €410 | €219 | -€190 | -46.4% |
| Tangible fixed assets | 22/27 | €410 | €219 | -€190 | -46.4% |
| Furniture and vehicles | 24 | €410 | €219 | -€190 | -46.4% |
| Current assets | 29/58 | €9,219 | €3,193 | -€6,026 | -65.4% |
| Amounts receivable within one year | 40/41 | €851 | €2,860 | +€2,009 | +236% |
| Other amounts receivable | 41 | €851 | €2,860 | +€2,009 | +236% |
| Cash at bank and in hand | 54/58 | €2,164 | €260 | -€1,904 | -88.0% |
| Deferred charges and accrued income | 490/1 | €6,204 | €74 | -€6,131 | -98.8% |
| Total equity and liabilities | 10/49 | €9,629 | €3,412 | -€6,216 | -64.6% |
| Equity | 10/15 | -€924 | -€8,753 | -€7,829 | -847% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,924 | -€11,753 | -€7,829 | -200% |
| Amounts payable | 17/49 | €10,553 | €12,165 | +€1,612 | +15.3% |
| Amounts payable within one year | 42/48 | €10,553 | €12,165 | +€1,612 | +15.3% |
| Trade debts | 44 | €122 | - | -€122 | |
| Suppliers | 440/4 | €122 | - | -€122 | |
| Taxes, remuneration and social security | 45 | €146 | - | -€146 | |
| Taxes | 450/3 | €146 | - | -€146 | |
| Other amounts payable | 47/48 | €10,284 | €12,165 | +€1,881 | +18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €161 | €190 | +€29 | +18.1% |
| Other operating charges | 640/8 | €948 | €796 | -€152 | -16.1% |
| Gross operating margin | 9900 | €3,258 | -€4,057 | -€7,315 | |
| Operating profit (loss) | 9901 | €2,149 | -€5,043 | -€7,192 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,206 | €2,647 | -€558 | -17.4% |
| Recurring financial charges | 65 | €3,206 | €2,647 | -€558 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,057 | -€7,690 | -€6,634 | -628% |
| Income taxes | 67/77 | €156 | €138 | -€18 | -11.4% |
| Profit (loss) for the period | 9904 | -€1,213 | -€7,829 | -€6,616 | -546% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,213 | -€7,829 | -€6,616 | -546% |
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 28 October 2026 via checked.be.