CONSULTINGHAFIR: 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.
CONSULTINGHAFIR
Largest movements
- Cash -€46,441
down €46,441 (-49.2%), from €94,372 to €47,931
mainly Contributions, distributions and other (-€89,980) and Investment in fixed assets (net) (-€48,653)
- Tangible fixed assets +€40,061
up €40,061 (+676%), from €5,925 to €45,986
of which Furniture and vehicles: +€34,080
- Current investments +€25,000
up €25,000 (+3.6%), from €700,000 to €725,000
- Reserves +€23,759
up €23,759 (+3.6%), from €668,424 to €692,183
- Purchases and services +€10,733
up €10,733 (+8.2%), from €130,828 to €141,561
- Financial income +€10,104
up €10,104 (+64.5%), from €15,653 to €25,757
- Turnover +€6,793
up €6,793 (+2.4%), from €283,121 to €289,914
- Taxes +€3,934
up €3,934 (+8.3%), from €47,494 to €51,428
- Depreciation +€3,647
up €3,647 (+73.8%), from €4,945 to €8,592
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 | €926,590 | €947,957 | +€21,367 | +2.3% |
| Fixed assets | 21/28 | €5,925 | €45,986 | +€40,061 | +676% |
| Tangible fixed assets | 22/27 | €5,925 | €45,986 | +€40,061 | +676% |
| Plant, machinery and equipment | 23 | €5,791 | €11,772 | +€5,981 | +103% |
| Furniture and vehicles | 24 | €134 | €34,214 | +€34,080 | +25,433% |
| Current assets | 29/58 | €920,665 | €901,971 | -€18,694 | -2.0% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €26,293 | €29,040 | +€2,747 | +10.4% |
| Trade receivables | 40 | €25,410 | €29,040 | +€3,630 | +14.3% |
| Other amounts receivable | 41 | €883 | - | -€883 | |
| Current investments | 50/53 | €700,000 | €725,000 | +€25,000 | +3.6% |
| Cash at bank and in hand | 54/58 | €94,372 | €47,931 | -€46,441 | -49.2% |
| Total equity and liabilities | 10/49 | €926,590 | €947,957 | +€21,367 | +2.3% |
| Equity | 10/15 | €903,808 | €927,567 | +€23,759 | +2.6% |
| Contributions | 10/11 | €9,404 | €9,404 | = | 0.0% |
| Reserves | 13 | €668,424 | €692,183 | +€23,759 | +3.6% |
| Distributable reserves | 133 | €668,424 | €692,183 | +€23,759 | +3.6% |
| Profit (loss) carried forward | 14 | €225,980 | €225,980 | = | 0.0% |
| Amounts payable | 17/49 | €22,782 | €20,390 | -€2,392 | -10.5% |
| Amounts payable within one year | 42/48 | €17,227 | €19,653 | +€2,426 | +14.1% |
| Trade debts | 44 | €5,701 | €5,279 | -€422 | -7.4% |
| Suppliers | 440/4 | €5,701 | €5,279 | -€422 | -7.4% |
| Taxes, remuneration and social security | 45 | €11,526 | €14,374 | +€2,848 | +24.7% |
| Taxes | 450/3 | €11,526 | €14,374 | +€2,848 | +24.7% |
| Accrued charges and deferred income | 492/3 | €5,555 | €737 | -€4,818 | -86.7% |
| Turnover | 70 | €283,121 | €289,914 | +€6,793 | +2.4% |
| Non-recurring operating income | 76A | - | €1,508 | +€1,508 | |
| Goods, raw materials, services and sundry goods | 60/61 | €130,828 | €141,561 | +€10,733 | +8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,945 | €8,592 | +€3,647 | +73.8% |
| Other operating charges | 640/8 | €120 | €125 | +€5 | +4.2% |
| Non-recurring operating charges | 66A | - | €1,508 | +€1,508 | |
| Gross operating margin | 9900 | €152,293 | €149,861 | -€2,432 | -1.6% |
| Operating profit (loss) | 9901 | €147,228 | €139,636 | -€7,592 | -5.2% |
| Financial income | 75/76B | €15,653 | €25,757 | +€10,104 | +64.5% |
| Recurring financial income | 75 | €15,653 | €25,757 | +€10,104 | +64.5% |
| Financial charges | 65/66B | €126 | €226 | +€100 | +79.4% |
| Recurring financial charges | 65 | €126 | €226 | +€100 | +79.4% |
| Profit (loss) for the period before taxes | 9903 | €162,755 | €165,167 | +€2,412 | +1.5% |
| Income taxes | 67/77 | €47,494 | €51,428 | +€3,934 | +8.3% |
| Profit (loss) for the period | 9904 | €115,261 | €113,739 | -€1,522 | -1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €115,261 | €113,739 | -€1,522 | -1.3% |
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 20 October 2026 via checked.be.