CONSULTING SIM: 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 SIM
Largest movements
- Cash +€20,347
up €20,347 (+78.0%), from €26,070 to €46,417
mainly Net result for the year (+€19,548) and Other debts (+€5,600)
- Receivables within one year +€3,774
up €3,774 (+52.5%), from €7,195 to €10,969
of which Other amounts receivable: +€2,595
- Tangible fixed assets -€1,614
down €1,614 (-32.2%), from €5,017 to €3,403
of which Furniture and vehicles: -€910
- Deferred charges and accrued income +€1,439
up €1,439 (+66.6%), from €2,162 to €3,601
- Reserves +€7,500
up €7,500 (+28.8%), from €26,000 to €33,500
- Other debts +€5,600
new in 2025: €5,600
- Profit (loss) carried forward +€5,048
up €5,048, from -€4,953 to €95
- Tax, wage and social debts +€3,089
up €3,089 (+126.5%), from €2,443 to €5,532
- Trade debts +€2,710
up €2,710 (+39.0%), from €6,954 to €9,664
- Gross operating margin +€29,708
up €29,708, from -€1,946 to €27,762
- Taxes +€4,752
up €4,752 (+2338.5%), from €203 to €4,956
- Financial income +€541
up €541 (+62.9%), from €860 to €1,400
- Financial charges -€410
down €410 (-18.5%), from €2,215 to €1,805
- Depreciation +€307
up €307 (+16.1%), from €1,903 to €2,210
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 | €40,443 | €64,390 | +€23,947 | +59.2% |
| Fixed assets | 21/28 | €5,017 | €3,403 | -€1,614 | -32.2% |
| Tangible fixed assets | 22/27 | €5,017 | €3,403 | -€1,614 | -32.2% |
| Furniture and vehicles | 24 | €2,645 | €1,735 | -€910 | -34.4% |
| Other tangible fixed assets | 26 | €2,371 | €1,668 | -€703 | -29.7% |
| Current assets | 29/58 | €35,427 | €60,987 | +€25,561 | +72.2% |
| Amounts receivable within one year | 40/41 | €7,195 | €10,969 | +€3,774 | +52.5% |
| Trade receivables | 40 | €4,501 | €5,680 | +€1,179 | +26.2% |
| Other amounts receivable | 41 | €2,693 | €5,289 | +€2,595 | +96.4% |
| Cash at bank and in hand | 54/58 | €26,070 | €46,417 | +€20,347 | +78.0% |
| Deferred charges and accrued income | 490/1 | €2,162 | €3,601 | +€1,439 | +66.6% |
| Total equity and liabilities | 10/49 | €40,443 | €64,390 | +€23,947 | +59.2% |
| Equity | 10/15 | €31,047 | €43,595 | +€12,548 | +40.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €26,000 | €33,500 | +€7,500 | +28.8% |
| Distributable reserves | 133 | €26,000 | €33,500 | +€7,500 | +28.8% |
| Profit (loss) carried forward | 14 | -€4,953 | €95 | +€5,048 | |
| Amounts payable | 17/49 | €9,396 | €20,796 | +€11,399 | +121.3% |
| Amounts payable within one year | 42/48 | €9,396 | €20,796 | +€11,399 | +121.3% |
| Trade debts | 44 | €6,954 | €9,664 | +€2,710 | +39.0% |
| Suppliers | 440/4 | €6,954 | €9,664 | +€2,710 | +39.0% |
| Taxes, remuneration and social security | 45 | €2,443 | €5,532 | +€3,089 | +126.5% |
| Taxes | 450/3 | €2,443 | €5,532 | +€3,089 | +126.5% |
| Other amounts payable | 47/48 | - | €5,600 | +€5,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,903 | €2,210 | +€307 | +16.1% |
| Other operating charges | 640/8 | €98 | €103 | +€5 | +5.4% |
| Non-recurring operating charges | 66A | - | €541 | +€541 | |
| Gross operating margin | 9900 | -€1,946 | €27,762 | +€29,708 | |
| Operating profit (loss) | 9901 | -€3,947 | €24,908 | +€28,855 | |
| Financial income | 75/76B | €860 | €1,400 | +€541 | +62.9% |
| Recurring financial income | 75 | €860 | €1,400 | +€541 | +62.9% |
| Financial charges | 65/66B | €2,215 | €1,805 | -€410 | -18.5% |
| Recurring financial charges | 65 | €2,215 | €1,805 | -€410 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,302 | €24,504 | +€29,806 | |
| Income taxes | 67/77 | €203 | €4,956 | +€4,752 | +2338.5% |
| Profit (loss) for the period | 9904 | -€5,505 | €19,548 | +€25,053 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,505 | €19,548 | +€25,053 |
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 10 October 2026 via checked.be.