CONSULTING4PLANET: 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.
CONSULTING4PLANET
Largest movements
- Cash +€24,891
up €24,891 (+141%), from €17,710 to €42,600
mainly Other debts (+€21,106) and Receivables within one year (+€19,905)
- Receivables within one year -€19,905
down €19,905 (-84.6%), from €23,532 to €3,628
of which Other amounts receivable: -€21,588
- Deferred charges and accrued income +€9,264
new in 2025: €9,264
- Tangible fixed assets -€2,016
down €2,016 (-18.9%), from €10,656 to €8,640
of which Other tangible fixed assets: -€1,187
- Other debts +€21,106
new in 2025: €21,106
- Tax, wage and social debts -€7,616
down €7,616 (-73.3%), from €10,384 to €2,768
- Trade debts -€1,001
down €1,001 (-40.6%), from €2,463 to €1,462
- Gross operating margin -€11,770
down €11,770 (-77.3%), from €15,222 to €3,452
- Taxes -€2,418
down €2,418 (-93.3%), from €2,593 to €175
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 | €51,898 | €64,132 | +€12,234 | +23.6% |
| Fixed assets | 21/28 | €10,656 | €8,640 | -€2,016 | -18.9% |
| Tangible fixed assets | 22/27 | €10,656 | €8,640 | -€2,016 | -18.9% |
| Furniture and vehicles | 24 | €1,268 | €439 | -€828 | -65.4% |
| Other tangible fixed assets | 26 | €9,388 | €8,201 | -€1,187 | -12.6% |
| Current assets | 29/58 | €41,242 | €55,492 | +€14,250 | +34.6% |
| Amounts receivable within one year | 40/41 | €23,532 | €3,628 | -€19,905 | -84.6% |
| Trade receivables | 40 | - | €1,683 | +€1,683 | |
| Other amounts receivable | 41 | €23,532 | €1,944 | -€21,588 | -91.7% |
| Cash at bank and in hand | 54/58 | €17,710 | €42,600 | +€24,891 | +141% |
| Deferred charges and accrued income | 490/1 | - | €9,264 | +€9,264 | |
| Total equity and liabilities | 10/49 | €51,898 | €64,132 | +€12,234 | +23.6% |
| Equity | 10/15 | €39,051 | €38,796 | -€255 | -0.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,551 | €36,296 | -€255 | -0.7% |
| Amounts payable | 17/49 | €12,847 | €25,337 | +€12,490 | +97.2% |
| Amounts payable within one year | 42/48 | €12,847 | €25,337 | +€12,490 | +97.2% |
| Trade debts | 44 | €2,463 | €1,462 | -€1,001 | -40.6% |
| Suppliers | 440/4 | €2,463 | €1,462 | -€1,001 | -40.6% |
| Taxes, remuneration and social security | 45 | €10,384 | €2,768 | -€7,616 | -73.3% |
| Taxes | 450/3 | €10,384 | €2,768 | -€7,616 | -73.3% |
| Other amounts payable | 47/48 | - | €21,106 | +€21,106 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,025 | €2,016 | -€9 | -0.5% |
| Other operating charges | 640/8 | €1,412 | €1,273 | -€139 | -9.9% |
| Gross operating margin | 9900 | €15,222 | €3,452 | -€11,770 | -77.3% |
| Operating profit (loss) | 9901 | €11,785 | €164 | -€11,621 | -98.6% |
| Financial income | 75/76B | €27 | €3 | -€24 | -88.8% |
| Recurring financial income | 75 | €27 | €3 | -€24 | -88.8% |
| Financial charges | 65/66B | €191 | €247 | +€56 | +29.1% |
| Recurring financial charges | 65 | €191 | €247 | +€56 | +29.1% |
| Profit (loss) for the period before taxes | 9903 | €11,620 | -€80 | -€11,700 | |
| Income taxes | 67/77 | €2,593 | €175 | -€2,418 | -93.3% |
| Profit (loss) for the period | 9904 | €9,027 | -€255 | -€9,282 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,027 | -€255 | -€9,282 |
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 25 October 2026 via checked.be.