ConsultingYou: 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.
ConsultingYou
Largest movements
- Tangible fixed assets +€18,725
up €18,725 (+6.9%), from €271,391 to €290,116
of which Leasing and similar rights: +€19,547
- Current investments +€17,516
up €17,516 (+95.6%), from €18,330 to €35,846
- Receivables within one year +€8,133
up €8,133 (+23.6%), from €34,505 to €42,638
of which Trade receivables: +€8,002
- Reserves +€44,931
up €44,931 (+55.3%), from €81,255 to €126,186
- Other debts -€26,717
down €26,717 (-70.5%), from €37,892 to €11,175
- Tax, wage and social debts +€10,307
up €10,307 (+88.3%), from €11,666 to €21,973
of which Taxes: +€13,007
- Current portion of long-term debt +€9,488
up €9,488 (+30.3%), from €31,314 to €40,801
- Gross operating margin +€39,971
up €39,971 (+49.0%), from €81,515 to €121,486
- Depreciation +€9,725
up €9,725 (+92.2%), from €10,552 to €20,276
- Taxes +€8,722
up €8,722 (+50.8%), from €17,184 to €25,906
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 | €334,127 | €377,136 | +€43,009 | +12.9% |
| Fixed assets | 21/28 | €274,783 | €292,672 | +€17,890 | +6.5% |
| Intangible fixed assets | 21 | €3,176 | €2,341 | -€835 | -26.3% |
| Tangible fixed assets | 22/27 | €271,391 | €290,116 | +€18,725 | +6.9% |
| Land and buildings | 22 | €227,920 | €225,838 | -€2,082 | -0.9% |
| Plant, machinery and equipment | 23 | €2,351 | €1,874 | -€476 | -20.3% |
| Furniture and vehicles | 24 | €761 | €2,682 | +€1,921 | +252% |
| Leasing and similar rights | 25 | €40,174 | €59,721 | +€19,547 | +48.7% |
| Other tangible fixed assets | 26 | €185 | - | -€185 | |
| Financial fixed assets | 28 | €216 | €216 | = | 0.0% |
| Current assets | 29/58 | €59,344 | €84,464 | +€25,119 | +42.3% |
| Amounts receivable within one year | 40/41 | €34,505 | €42,638 | +€8,133 | +23.6% |
| Trade receivables | 40 | €34,505 | €42,507 | +€8,002 | +23.2% |
| Other amounts receivable | 41 | - | €132 | +€132 | |
| Current investments | 50/53 | €18,330 | €35,846 | +€17,516 | +95.6% |
| Cash at bank and in hand | 54/58 | €3,102 | €960 | -€2,142 | -69.0% |
| Deferred charges and accrued income | 490/1 | €3,407 | €5,020 | +€1,612 | +47.3% |
| Total equity and liabilities | 10/49 | €334,127 | €377,136 | +€43,009 | +12.9% |
| Equity | 10/15 | €83,755 | €128,686 | +€44,931 | +53.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €81,255 | €126,186 | +€44,931 | +55.3% |
| Distributable reserves | 133 | €81,255 | €126,186 | +€44,931 | +55.3% |
| Amounts payable | 17/49 | €250,372 | €248,450 | -€1,922 | -0.8% |
| Amounts payable after more than one year | 17 | €155,050 | €153,390 | -€1,660 | -1.1% |
| Financial debts | 170/4 | €155,050 | €153,390 | -€1,660 | -1.1% |
| Amounts payable within one year | 42/48 | €91,577 | €92,524 | +€947 | +1.0% |
| Current portion of amounts payable after more than one year | 42 | €31,314 | €40,801 | +€9,488 | +30.3% |
| Financial debts | 43 | €499 | €3,425 | +€2,926 | +586% |
| Credit institutions | 430/8 | €499 | €3,425 | +€2,926 | +586% |
| Trade debts | 44 | €10,206 | €13,750 | +€3,544 | +34.7% |
| Suppliers | 440/4 | €10,206 | €13,750 | +€3,544 | +34.7% |
| Advances received on contracts in progress | 46 | - | €1,400 | +€1,400 | |
| Taxes, remuneration and social security | 45 | €11,666 | €21,973 | +€10,307 | +88.3% |
| Taxes | 450/3 | €6,952 | €19,959 | +€13,007 | +187% |
| Remuneration and social security | 454/9 | €4,714 | €2,014 | -€2,700 | -57.3% |
| Other amounts payable | 47/48 | €37,892 | €11,175 | -€26,717 | -70.5% |
| Accrued charges and deferred income | 492/3 | €3,746 | €2,536 | -€1,210 | -32.3% |
| Non-recurring operating income | 76A | €1,919 | - | -€1,919 | |
| Remuneration, social security and pensions | 62 | €17,419 | €17,952 | +€533 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,552 | €20,276 | +€9,725 | +92.2% |
| Other operating charges | 640/8 | €3,103 | €3,528 | +€425 | +13.7% |
| Gross operating margin | 9900 | €81,515 | €121,486 | +€39,971 | +49.0% |
| Operating profit (loss) | 9901 | €50,442 | €79,729 | +€29,288 | +58.1% |
| Financial income | 75/76B | €459 | €465 | +€6 | +1.2% |
| Recurring financial income | 75 | €459 | €465 | +€6 | +1.2% |
| Financial charges | 65/66B | €7,754 | €7,639 | -€115 | -1.5% |
| Recurring financial charges | 65 | €7,754 | €7,639 | -€115 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €43,147 | €72,555 | +€29,409 | +68.2% |
| Income taxes | 67/77 | €17,184 | €25,906 | +€8,722 | +50.8% |
| Profit (loss) for the period | 9904 | €25,963 | €46,649 | +€20,687 | +79.7% |
| Profit (loss) for the period to be appropriated | 9905 | €25,963 | €46,649 | +€20,687 | +79.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.