CORPOCONSULT: 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.
CORPOCONSULT
Largest movements
- Receivables within one year -€28,269
down €28,269 (-39.5%), from €71,592 to €43,323
of which Trade receivables: -€27,152
- Tangible fixed assets +€20,085
up €20,085 (+969.2%), from €2,072 to €22,158
- Cash +€16,602
up €16,602 (+2828.3%), from €587 to €17,189
mainly Receivables within one year (+€28,269) and Debts after one year (+€16,738)
- Deferred charges and accrued income +€4,681
up €4,681 (+1302.9%), from €359 to €5,040
- Debts after one year +€16,738
new in 2024: €16,738
- Profit (loss) carried forward -€7,055
down €7,055 (-98.9%), from €7,133 to €78
- Short-term financial debts -€4,390
down €4,390 (-100.0%), from €4,390 to €0
- Current portion of long-term debt +€3,993
new in 2024: €3,993
- Trade debts +€2,485
up €2,485 (+13.8%), from €17,941 to €20,426
- Purchases and services +€47,549
up €47,549 (+30.4%), from €156,268 to €203,817
- Turnover +€30,774
up €30,774 (+18.5%), from €166,366 to €197,140
- Gross operating margin -€12,676
down €12,676, from €10,221 to -€2,455
- Write-downs +€4,539
up €4,539, from -€4,539 to €0
- Other operating charges -€3,953
down €3,953 (-80.6%), from €4,908 to €954
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €74,736 | €87,835 | +€13,099 | +17.5% |
| Fixed assets | 21/28 | €2,197 | €22,283 | +€20,085 | +914.0% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €2,072 | €22,158 | +€20,085 | +969.2% |
| Furniture and vehicles | 24 | €2,072 | €22,158 | +€20,085 | +969.2% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €72,538 | €65,552 | -€6,986 | -9.6% |
| Amounts receivable within one year | 40/41 | €71,592 | €43,323 | -€28,269 | -39.5% |
| Trade receivables | 40 | €59,216 | €32,064 | -€27,152 | -45.9% |
| Other amounts receivable | 41 | €12,376 | €11,259 | -€1,117 | -9.0% |
| Cash at bank and in hand | 54/58 | €587 | €17,189 | +€16,602 | +2828.3% |
| Deferred charges and accrued income | 490/1 | €359 | €5,040 | +€4,681 | +1302.9% |
| Total equity and liabilities | 10/49 | €74,736 | €87,835 | +€13,099 | +17.5% |
| Equity | 10/15 | €19,903 | €12,848 | -€7,055 | -35.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €370 | €370 | = | 0.0% |
| Non-distributable reserves | 130/1 | €370 | €370 | = | 0.0% |
| Other | 1319 | €370 | €370 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,133 | €78 | -€7,055 | -98.9% |
| Amounts payable | 17/49 | €54,833 | €74,987 | +€20,154 | +36.8% |
| Amounts payable after more than one year | 17 | - | €16,738 | +€16,738 | |
| Financial debts | 170/4 | - | €16,738 | +€16,738 | |
| Amounts payable within one year | 42/48 | €52,272 | €56,749 | +€4,477 | +8.6% |
| Current portion of amounts payable after more than one year | 42 | - | €3,993 | +€3,993 | |
| Financial debts | 43 | €4,390 | €0 | -€4,390 | -100.0% |
| Credit institutions | 430/8 | €4,390 | €0 | -€4,390 | -100.0% |
| Trade debts | 44 | €17,941 | €20,426 | +€2,485 | +13.8% |
| Suppliers | 440/4 | €17,941 | €20,426 | +€2,485 | +13.8% |
| Taxes, remuneration and social security | 45 | €14,940 | €17,330 | +€2,390 | +16.0% |
| Taxes | 450/3 | €14,940 | €17,330 | +€2,390 | +16.0% |
| Other amounts payable | 47/48 | €15,000 | €15,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,561 | €1,500 | -€1,061 | -41.4% |
| Turnover | 70 | €166,366 | €197,140 | +€30,774 | +18.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €156,268 | €203,817 | +€47,549 | +30.4% |
| Remuneration, social security and pensions | 62 | €328 | €805 | +€477 | +145.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €357 | €1,781 | +€1,424 | +398.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€4,539 | €0 | +€4,539 | |
| Other operating charges | 640/8 | €4,908 | €954 | -€3,953 | -80.6% |
| Gross operating margin | 9900 | €10,221 | -€2,455 | -€12,676 | |
| Operating profit (loss) | 9901 | €9,167 | -€5,995 | -€15,162 | |
| Financial income | 75/76B | €87 | €65 | -€22 | -24.9% |
| Recurring financial income | 75 | €87 | €65 | -€22 | -24.9% |
| Financial charges | 65/66B | €1,524 | €1,041 | -€483 | -31.7% |
| Recurring financial charges | 65 | €1,524 | €1,041 | -€483 | -31.7% |
| Profit (loss) for the period before taxes | 9903 | €7,730 | -€6,971 | -€14,701 | |
| Income taxes | 67/77 | €1,960 | €83 | -€1,877 | -95.8% |
| Profit (loss) for the period | 9904 | €5,770 | -€7,055 | -€12,824 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,770 | -€7,055 | -€12,824 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.