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Continuous Insight2Impact: what changed

Two fiscal 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.

What changed

Continuous Insight2Impact

BE 0817.833.427
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€27,882
2024 · €146,094-€118,211
Equity
€998,127
2024 · €970,245+€27,882
Cash
€7,371
2024 · €367,869-€360,499
Balance sheet total
€1.6m
2024 · €2.2m-€611,085

Largest movements

2024 to 2025
Assets
  • Receivables within one year -€848,938

    down €848,938 (-97.1%), from €874,462 to €25,524

    of which Other amounts receivable: -€863,313

  • Current investments +€637,336

    up €637,336 (+263.4%), from €242,000 to €879,336

  • Cash -€360,499

    down €360,499 (-98.0%), from €367,869 to €7,371

    mainly Current investments (-€637,336) and Other debts (-€593,937)

Equity and liabilities
  • Other debts -€593,937

    down €593,937 (-51.0%), from €1.2m to €571,199

  • Tax, wage and social debts -€45,202

    down €45,202 (-44.0%), from €102,632 to €57,430

  • Reserves +€27,000

    up €27,000 (+3.0%), from €914,257 to €941,257

Income statement
  • Gross operating margin -€181,368

    down €181,368 (-79.5%), from €228,205 to €46,837

  • Taxes -€56,237

    down €56,237 (-80.5%), from €69,898 to €13,661

  • Financial charges -€14,060

    down €14,060 (-95.4%), from €14,734 to €674

  • Financial income -€4,533

    down €4,533 (-14.3%), from €31,601 to €27,068

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €146,094
Gross operating margin -€181,368
Depreciation -€2,222
Other operating charges -€385
Financial income -€4,533
Financial charges +€14,060
Taxes +€56,237
Result 2025 €27,882

Cash bridge derived

cash 2024 to 2025

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.

From operations +€286,527
Investment -€647,026
Financing €0
Cash 2024 €367,869
Net result for the year +€27,882
Depreciation +€27,588
Receivables within one year +€848,938
Deferred charges and accrued income +€21,086
Trade debts +€172
Tax, wage and social debts -€45,202
Other debts -€593,937
Investment in fixed assets (net) -€9,689
Current investments -€637,336
Cash 2025 €7,371
Every line side by side 38 lines
Line Code 2024 2025 Change %
Total assets 20/58 €2,238,956 €1,627,872 -€611,085 -27.3%
Fixed assets 21/28 €727,757 €709,858 -€17,899 -2.5%
Tangible fixed assets 22/27 €727,757 €709,858 -€17,899 -2.5%
Land and buildings 22 €668,521 €646,955 -€21,566 -3.2%
Plant, machinery and equipment 23 €0 €2,202 +€2,202
Furniture and vehicles 24 €59,236 €60,701 +€1,465 +2.5%
Current assets 29/58 €1,511,200 €918,014 -€593,186 -39.3%
Amounts receivable within one year 40/41 €874,462 €25,524 -€848,938 -97.1%
Trade receivables 40 €750 €15,125 +€14,375 +1916.7%
Other amounts receivable 41 €873,712 €10,399 -€863,313 -98.8%
Current investments 50/53 €242,000 €879,336 +€637,336 +263.4%
Cash at bank and in hand 54/58 €367,869 €7,371 -€360,499 -98.0%
Deferred charges and accrued income 490/1 €26,868 €5,783 -€21,086 -78.5%
Total equity and liabilities 10/49 €2,238,956 €1,627,872 -€611,085 -27.3%
Equity 10/15 €970,245 €998,127 +€27,882 +2.9%
Contributions 10/11 €18,600 €18,600 = 0.0%
Reserves 13 €914,257 €941,257 +€27,000 +3.0%
Distributable reserves 133 €914,257 €941,257 +€27,000 +3.0%
Profit (loss) carried forward 14 €37,388 €38,270 +€882 +2.4%
Amounts payable 17/49 €1,268,711 €629,745 -€638,967 -50.4%
Amounts payable within one year 42/48 €1,268,711 €629,745 -€638,967 -50.4%
Trade debts 44 €944 €1,116 +€172 +18.3%
Suppliers 440/4 €944 €1,116 +€172 +18.3%
Taxes, remuneration and social security 45 €102,632 €57,430 -€45,202 -44.0%
Taxes 450/3 €102,632 €57,430 -€45,202 -44.0%
Other amounts payable 47/48 €1,165,136 €571,199 -€593,937 -51.0%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €25,366 €27,588 +€2,222 +8.8%
Other operating charges 640/8 €3,715 €4,099 +€385 +10.4%
Gross operating margin 9900 €228,205 €46,837 -€181,368 -79.5%
Operating profit (loss) 9901 €199,124 €15,150 -€183,975 -92.4%
Financial income 75/76B €31,601 €27,068 -€4,533 -14.3%
Recurring financial income 75 €31,601 €27,068 -€4,533 -14.3%
Financial charges 65/66B €14,734 €674 -€14,060 -95.4%
Recurring financial charges 65 €14,734 €674 -€14,060 -95.4%
Profit (loss) for the period before taxes 9903 €215,992 €41,543 -€174,448 -80.8%
Income taxes 67/77 €69,898 €13,661 -€56,237 -80.5%
Profit (loss) for the period 9904 €146,094 €27,882 -€118,211 -80.9%
Profit (loss) for the period to be appropriated 9905 €146,094 €27,882 -€118,211 -80.9%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.