DEBT & CONSULTING SERVICES: 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.
DEBT & CONSULTING SERVICES
Largest movements
- Receivables within one year +€109,500
up €109,500 (+246%), from €44,449 to €153,949
of which Other amounts receivable: +€104,550
- Cash -€9,921
down €9,921 (-95.3%), from €10,409 to €488
mainly Receivables within one year (-€109,500) and Investment in fixed assets (net) (-€5,138)
- Tangible fixed assets +€3,690
new in 2024: €3,690
- Profit (loss) carried forward +€51,089
up €51,089 (+8.3%), from -€617,205 to -€566,116
- Tax, wage and social debts +€46,640
up €46,640 (+437%), from €10,675 to €57,315
- Trade debts +€5,540
up €5,540 (+726%), from €763 to €6,303
- Gross operating margin +€43,322
up €43,322 (+97.5%), from €44,418 to €87,740
- Taxes +€36,869
new in 2024: €36,869
- Financial income +€5,895
up €5,895 (+58,949,900%), from €0 to €5,895
- Other operating charges +€3,161
up €3,161 (+790%), from €400 to €3,561
- Depreciation +€1,448
new in 2024: €1,448
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.
Derived cash bridge
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 | €64,507 | €167,777 | +€103,270 | +160% |
| Fixed assets | 21/28 | - | €3,690 | +€3,690 | |
| Tangible fixed assets | 22/27 | - | €3,690 | +€3,690 | |
| Furniture and vehicles | 24 | - | €3,690 | +€3,690 | |
| Current assets | 29/58 | €64,507 | €164,087 | +€99,580 | +154% |
| Amounts receivable after more than one year | 29 | €9,650 | €9,650 | = | 0.0% |
| Other amounts receivable | 291 | €9,650 | €9,650 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €44,449 | €153,949 | +€109,500 | +246% |
| Trade receivables | 40 | €50 | €5,000 | +€4,950 | +9,900% |
| Other amounts receivable | 41 | €44,399 | €148,949 | +€104,550 | +235% |
| Cash at bank and in hand | 54/58 | €10,409 | €488 | -€9,921 | -95.3% |
| Total equity and liabilities | 10/49 | €64,507 | €167,777 | +€103,270 | +160% |
| Equity | 10/15 | €53,070 | €104,159 | +€51,089 | +96.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €651,683 | €651,683 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €649,824 | €649,824 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€617,205 | -€566,116 | +€51,089 | +8.3% |
| Amounts payable | 17/49 | €11,438 | €63,618 | +€52,180 | +456% |
| Amounts payable within one year | 42/48 | €11,438 | €63,618 | +€52,180 | +456% |
| Trade debts | 44 | €763 | €6,303 | +€5,540 | +726% |
| Suppliers | 440/4 | €763 | €6,303 | +€5,540 | +726% |
| Taxes, remuneration and social security | 45 | €10,675 | €57,315 | +€46,640 | +437% |
| Taxes | 450/3 | €10,675 | €57,315 | +€46,640 | +437% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,448 | +€1,448 | |
| Other operating charges | 640/8 | €400 | €3,561 | +€3,161 | +790% |
| Gross operating margin | 9900 | €44,418 | €87,740 | +€43,322 | +97.5% |
| Operating profit (loss) | 9901 | €44,018 | €82,731 | +€38,713 | +87.9% |
| Financial income | 75/76B | €0 | €5,895 | +€5,895 | +58,949,900% |
| Recurring financial income | 75 | €0 | €5,895 | +€5,895 | +58,949,900% |
| Financial charges | 65/66B | €213 | €668 | +€455 | +213% |
| Recurring financial charges | 65 | €213 | €668 | +€455 | +213% |
| Profit (loss) for the period before taxes | 9903 | €43,805 | €87,958 | +€44,153 | +101% |
| Income taxes | 67/77 | - | €36,869 | +€36,869 | |
| Profit (loss) for the period | 9904 | €43,805 | €51,089 | +€7,284 | +16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €43,805 | €51,089 | +€7,284 | +16.6% |
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 28 October 2026 via checked.be.