consulting4you: 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.
consulting4you
Largest movements
- Tangible fixed assets -€32,003
down €32,003 (-5.3%), from €606,652 to €574,649
of which Land and buildings: -€17,127
- Receivables within one year +€22,358
up €22,358 (+112%), from €20,035 to €42,394
of which Trade receivables: +€22,358
- Cash +€21,695
up €21,695 (+1,610%), from €1,347 to €23,042
mainly Net result for the year (+€37,105) and Depreciation (+€33,324)
- Other debts +€24,105
up €24,105 (+5,485%), from €439 to €24,545
- Debts after one year -€19,521
down €19,521 (-3.6%), from €547,443 to €527,923
- Profit (loss) carried forward +€18,545
up €18,545, from -€18,439 to €105
- Tax, wage and social debts -€7,733
down €7,733 (-44.7%), from €17,291 to €9,558
- Gross operating margin +€29,645
up €29,645 (+45.6%), from €65,078 to €94,723
- Taxes +€13,541
up €13,541 (+7,926%), from €171 to €13,712
- Depreciation -€12,050
down €12,050 (-26.6%), from €45,374 to €33,324
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 | €628,287 | €640,537 | +€12,250 | +1.9% |
| Fixed assets | 21/28 | €606,904 | €574,901 | -€32,003 | -5.3% |
| Tangible fixed assets | 22/27 | €606,652 | €574,649 | -€32,003 | -5.3% |
| Land and buildings | 22 | €560,205 | €543,077 | -€17,127 | -3.1% |
| Plant, machinery and equipment | 23 | €3,051 | €3,476 | +€425 | +13.9% |
| Furniture and vehicles | 24 | €43,396 | €28,095 | -€15,301 | -35.3% |
| Financial fixed assets | 28 | €253 | €253 | = | 0.0% |
| Current assets | 29/58 | €21,383 | €65,636 | +€44,253 | +207% |
| Amounts receivable within one year | 40/41 | €20,035 | €42,394 | +€22,358 | +112% |
| Trade receivables | 40 | €20,035 | €42,394 | +€22,358 | +112% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €1,347 | €23,042 | +€21,695 | +1,610% |
| Deferred charges and accrued income | 490/1 | - | €200 | +€200 | |
| Total equity and liabilities | 10/49 | €628,287 | €640,537 | +€12,250 | +1.9% |
| Equity | 10/15 | €38,478 | €51,583 | +€13,105 | +34.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €38,317 | €32,878 | -€5,439 | -14.2% |
| Distributable reserves | 133 | €38,317 | €32,878 | -€5,439 | -14.2% |
| Profit (loss) carried forward | 14 | -€18,439 | €105 | +€18,545 | |
| Amounts payable | 17/49 | €589,809 | €588,954 | -€855 | -0.1% |
| Amounts payable after more than one year | 17 | €547,443 | €527,923 | -€19,521 | -3.6% |
| Financial debts | 170/4 | €547,443 | €527,923 | -€19,521 | -3.6% |
| Amounts payable within one year | 42/48 | €40,866 | €59,531 | +€18,666 | +45.7% |
| Current portion of amounts payable after more than one year | 42 | €19,269 | €19,521 | +€252 | +1.3% |
| Trade debts | 44 | €3,866 | €5,907 | +€2,041 | +52.8% |
| Suppliers | 440/4 | €3,866 | €5,907 | +€2,041 | +52.8% |
| Taxes, remuneration and social security | 45 | €17,291 | €9,558 | -€7,733 | -44.7% |
| Taxes | 450/3 | €17,291 | €9,558 | -€7,733 | -44.7% |
| Other amounts payable | 47/48 | €439 | €24,545 | +€24,105 | +5,485% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,374 | €33,324 | -€12,050 | -26.6% |
| Other operating charges | 640/8 | €1,356 | €919 | -€436 | -32.2% |
| Non-recurring operating charges | 66A | - | €2,960 | +€2,960 | |
| Gross operating margin | 9900 | €65,078 | €94,723 | +€29,645 | +45.6% |
| Operating profit (loss) | 9901 | €18,348 | €57,520 | +€39,172 | +213% |
| Financial income | 75/76B | €60 | €0 | -€60 | -100% |
| Recurring financial income | 75 | €60 | €0 | -€60 | -100% |
| Financial charges | 65/66B | €6,469 | €6,702 | +€234 | +3.6% |
| Recurring financial charges | 65 | €6,469 | €6,702 | +€234 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | €11,939 | €50,817 | +€38,878 | +326% |
| Income taxes | 67/77 | €171 | €13,712 | +€13,541 | +7,926% |
| Profit (loss) for the period | 9904 | €11,768 | €37,105 | +€25,337 | +215% |
| Profit (loss) for the period to be appropriated | 9905 | €11,768 | €37,105 | +€25,337 | +215% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.