CORPORATE CONSULTING: 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.
CORPORATE CONSULTING
Largest movements
- Cash +€131,099
up €131,099 (+3,031%), from €4,326 to €135,424
mainly Net result for the year (+€114,136) and Other debts (+€36,436)
- Financial fixed assets -€11,552
down €11,552 (-99.8%), from €11,572 to €20
- Receivables within one year -€4,227
down €4,227 (-12.8%), from €32,920 to €28,693
of which Trade receivables: -€5,771
- Profit (loss) carried forward +€79,136
up €79,136 (+1,341%), from €5,903 to €85,039
- Other debts +€36,436
up €36,436 (+330%), from €11,046 to €47,482
- Financial income +€128,918
up €128,918 (+12,071%), from €1,068 to €129,986
of which Non-recurring financial income: +€128,918
- Write-downs +€8,344
new in 2025: €8,344
- Gross operating margin -€7,504
down €7,504, from €794 to -€6,709
- Depreciation +€269
up €269 (+136%), from €198 to €467
- Financial charges -€147
down €147 (-30.9%), from €476 to €329
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 | €51,148 | €167,899 | +€116,751 | +228% |
| Fixed assets | 21/28 | €12,166 | €1,344 | -€10,822 | -89.0% |
| Tangible fixed assets | 22/27 | €594 | €1,324 | +€730 | +123% |
| Furniture and vehicles | 24 | - | €928 | +€928 | |
| Other tangible fixed assets | 26 | €594 | €396 | -€198 | -33.3% |
| Financial fixed assets | 28 | €11,572 | €20 | -€11,552 | -99.8% |
| Current assets | 29/58 | €38,983 | €166,555 | +€127,573 | +327% |
| Amounts receivable within one year | 40/41 | €32,920 | €28,693 | -€4,227 | -12.8% |
| Trade receivables | 40 | €32,326 | €26,555 | -€5,771 | -17.9% |
| Other amounts receivable | 41 | €593 | €2,138 | +€1,544 | +260% |
| Cash at bank and in hand | 54/58 | €4,326 | €135,424 | +€131,099 | +3,031% |
| Deferred charges and accrued income | 490/1 | €1,737 | €2,438 | +€701 | +40.4% |
| Total equity and liabilities | 10/49 | €51,148 | €167,899 | +€116,751 | +228% |
| Equity | 10/15 | €14,686 | €93,822 | +€79,136 | +539% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €2,586 | €2,586 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,586 | €2,586 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,586 | €2,586 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,903 | €85,039 | +€79,136 | +1,341% |
| Amounts payable | 17/49 | €36,462 | €74,077 | +€37,614 | +103% |
| Amounts payable after more than one year | 17 | €17,412 | €17,412 | = | 0.0% |
| Financial debts | 170/4 | €17,412 | €17,412 | = | 0.0% |
| Amounts payable within one year | 42/48 | €19,051 | €56,665 | +€37,614 | +197% |
| Trade debts | 44 | €6,945 | €6,517 | -€428 | -6.2% |
| Suppliers | 440/4 | €6,945 | €6,517 | -€428 | -6.2% |
| Taxes, remuneration and social security | 45 | €1,060 | €2,666 | +€1,606 | +151% |
| Taxes | 450/3 | €1,060 | €2,666 | +€1,606 | +151% |
| Other amounts payable | 47/48 | €11,046 | €47,482 | +€36,436 | +330% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €198 | €467 | +€269 | +136% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €8,344 | +€8,344 | |
| Non-recurring operating charges | 66A | €660 | - | -€660 | |
| Gross operating margin | 9900 | €794 | -€6,709 | -€7,504 | |
| Operating profit (loss) | 9901 | -€64 | -€15,520 | -€15,456 | -24,238% |
| Financial income | 75/76B | €1,068 | €129,986 | +€128,918 | +12,071% |
| Recurring financial income | 75 | €1,068 | €1,068 | +€0 | 0.0% |
| Non-recurring financial income | 76B | - | €128,918 | +€128,918 | |
| Financial charges | 65/66B | €476 | €329 | -€147 | -30.9% |
| Recurring financial charges | 65 | €476 | €329 | -€147 | -30.9% |
| Profit (loss) for the period before taxes | 9903 | €528 | €114,136 | +€113,608 | +21,520% |
| Profit (loss) for the period | 9904 | €528 | €114,136 | +€113,608 | +21,520% |
| Profit (loss) for the period to be appropriated | 9905 | €528 | €114,136 | +€113,608 | +21,520% |
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 28 October 2026 via checked.be.