CONSULTING-SERVICES-TEAM: 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-SERVICES-TEAM
Largest movements
- Current investments +€150,000
up €150,000 (+50.0%), from €300,000 to €450,000
- Receivables within one year -€110,025
down €110,025 (-81.2%), from €135,444 to €25,420
of which Trade receivables: -€110,025
- Cash +€86,222
up €86,222 (+104%), from €82,697 to €168,918
mainly Net result for the year (+€118,999) and Receivables within one year (+€110,025)
- Tangible fixed assets -€18,679
down €18,679 (-19.0%), from €98,144 to €79,465
of which Furniture and vehicles: -€10,129
- Reserves +€118,999
up €118,999 (+26.3%), from €451,805 to €570,804
of which Distributable reserves: +€118,999
- Tax, wage and social debts +€26,346
up €26,346 (+213%), from €12,396 to €38,742
- Debts after one year -€15,386
down €15,386 (-100%), from €15,386 to €0
- Trade debts -€15,256
down €15,256 (-38.1%), from €40,023 to €24,767
- Other debts -€7,365
down €7,365 (-11.2%), from €65,587 to €58,222
- Gross operating margin +€123,195
up €123,195 (+198%), from €62,067 to €185,263
- Taxes +€41,645
up €41,645 (+429%), from €9,696 to €51,341
- Write-downs -€18,378
down €18,378, from €8,995 to -€9,383
- Depreciation -€5,691
down €5,691 (-36.0%), from €15,789 to €10,098
- Other operating charges +€4,138
up €4,138 (+63.4%), from €6,524 to €10,662
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 | €628,889 | €733,311 | +€104,422 | +16.6% |
| Fixed assets | 21/28 | €98,144 | €79,465 | -€18,679 | -19.0% |
| Tangible fixed assets | 22/27 | €98,144 | €79,465 | -€18,679 | -19.0% |
| Land and buildings | 22 | €78,850 | €70,300 | -€8,550 | -10.8% |
| Furniture and vehicles | 24 | €19,294 | €9,165 | -€10,129 | -52.5% |
| Current assets | 29/58 | €530,745 | €653,846 | +€123,101 | +23.2% |
| Amounts receivable within one year | 40/41 | €135,444 | €25,420 | -€110,025 | -81.2% |
| Trade receivables | 40 | €135,444 | €25,420 | -€110,025 | -81.2% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €300,000 | €450,000 | +€150,000 | +50.0% |
| Cash at bank and in hand | 54/58 | €82,697 | €168,918 | +€86,222 | +104% |
| Deferred charges and accrued income | 490/1 | €12,604 | €9,508 | -€3,096 | -24.6% |
| Total equity and liabilities | 10/49 | €628,889 | €733,311 | +€104,422 | +16.6% |
| Equity | 10/15 | €476,594 | €595,594 | +€118,999 | +25.0% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €451,805 | €570,804 | +€118,999 | +26.3% |
| Non-distributable reserves | 130/1 | €10,545 | €10,545 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,545 | €10,545 | = | 0.0% |
| Distributable reserves | 133 | €441,260 | €560,259 | +€118,999 | +27.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €152,295 | €137,717 | -€14,578 | -9.6% |
| Amounts payable after more than one year | 17 | €15,386 | €0 | -€15,386 | -100% |
| Financial debts | 170/4 | €15,386 | €0 | -€15,386 | -100% |
| Amounts payable within one year | 42/48 | €132,208 | €137,117 | +€4,909 | +3.7% |
| Current portion of amounts payable after more than one year | 42 | €14,202 | €15,386 | +€1,184 | +8.3% |
| Trade debts | 44 | €40,023 | €24,767 | -€15,256 | -38.1% |
| Suppliers | 440/4 | €40,023 | €24,767 | -€15,256 | -38.1% |
| Taxes, remuneration and social security | 45 | €12,396 | €38,742 | +€26,346 | +213% |
| Taxes | 450/3 | €12,396 | €38,742 | +€26,346 | +213% |
| Other amounts payable | 47/48 | €65,587 | €58,222 | -€7,365 | -11.2% |
| Accrued charges and deferred income | 492/3 | €4,702 | €600 | -€4,102 | -87.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,789 | €10,098 | -€5,691 | -36.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,995 | -€9,383 | -€18,378 | |
| Other operating charges | 640/8 | €6,524 | €10,662 | +€4,138 | +63.4% |
| Gross operating margin | 9900 | €62,067 | €185,263 | +€123,195 | +198% |
| Operating profit (loss) | 9901 | €30,759 | €173,885 | +€143,126 | +465% |
| Financial income | 75/76B | €4,023 | €1,390 | -€2,634 | -65.5% |
| Recurring financial income | 75 | €4,023 | €1,390 | -€2,634 | -65.5% |
| Financial charges | 65/66B | €6,472 | €4,934 | -€1,538 | -23.8% |
| Recurring financial charges | 65 | €6,472 | €4,934 | -€1,538 | -23.8% |
| Profit (loss) for the period before taxes | 9903 | €28,311 | €170,340 | +€142,030 | +502% |
| Income taxes | 67/77 | €9,696 | €51,341 | +€41,645 | +429% |
| Profit (loss) for the period | 9904 | €18,614 | €118,999 | +€100,385 | +539% |
| Profit (loss) for the period to be appropriated | 9905 | €18,614 | €118,999 | +€100,385 | +539% |
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 15 October 2026 via checked.be.