DEDICATED MANAGEMENT CONSULTANCY: 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.
DEDICATED MANAGEMENT CONSULTANCY
Largest movements
- Deferred charges and accrued income +€7,446
up €7,446 (+1,551%), from €480 to €7,926
- Cash +€3,089
up €3,089 (+19.1%), from €16,161 to €19,250
mainly Advances received (+€9,341) and Tax, wage and social debts (+€1,840)
- Tangible fixed assets +€729
new in 2025: €729
- Advances received +€9,341
up €9,341 (+98.2%), from €9,510 to €18,851
- Other debts -€2,242
down €2,242 (-29.7%), from €7,560 to €5,318
- Tax, wage and social debts +€1,840
up €1,840 (+23.8%), from €7,741 to €9,581
of which Taxes: +€2,167
- Trade debts +€1,819
up €1,819 (+95.0%), from €1,914 to €3,734
- Profit (loss) carried forward +€542
up €542 (+0.5%), from -€105,429 to -€104,886
- Gross operating margin -€8,831
down €8,831 (-69.1%), from €12,782 to €3,951
- Other operating charges +€1,462
up €1,462 (+318%), from €459 to €1,921
- Depreciation +€208
new in 2025: €208
- Financial charges -€162
down €162 (-13.3%), from €1,219 to €1,057
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 | €29,356 | €40,656 | +€11,300 | +38.5% |
| Fixed assets | 21/28 | €1,042 | €1,771 | +€729 | +70.0% |
| Tangible fixed assets | 22/27 | - | €729 | +€729 | |
| Furniture and vehicles | 24 | - | €729 | +€729 | |
| Financial fixed assets | 28 | €1,042 | €1,042 | = | 0.0% |
| Current assets | 29/58 | €28,314 | €38,886 | +€10,571 | +37.3% |
| Amounts receivable within one year | 40/41 | €11,674 | €11,710 | +€36 | +0.3% |
| Trade receivables | 40 | €11,674 | €11,710 | +€36 | +0.3% |
| Cash at bank and in hand | 54/58 | €16,161 | €19,250 | +€3,089 | +19.1% |
| Deferred charges and accrued income | 490/1 | €480 | €7,926 | +€7,446 | +1,551% |
| Total equity and liabilities | 10/49 | €29,356 | €40,656 | +€11,300 | +38.5% |
| Equity | 10/15 | €2,631 | €3,174 | +€542 | +20.6% |
| Contributions | 10/11 | €106,200 | €106,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€105,429 | -€104,886 | +€542 | +0.5% |
| Amounts payable | 17/49 | €26,725 | €37,483 | +€10,758 | +40.3% |
| Amounts payable within one year | 42/48 | €26,725 | €37,483 | +€10,758 | +40.3% |
| Trade debts | 44 | €1,914 | €3,734 | +€1,819 | +95.0% |
| Suppliers | 440/4 | €1,914 | €3,734 | +€1,819 | +95.0% |
| Advances received on contracts in progress | 46 | €9,510 | €18,851 | +€9,341 | +98.2% |
| Taxes, remuneration and social security | 45 | €7,741 | €9,581 | +€1,840 | +23.8% |
| Taxes | 450/3 | €5,113 | €7,280 | +€2,167 | +42.4% |
| Remuneration and social security | 454/9 | €2,628 | €2,301 | -€327 | -12.4% |
| Other amounts payable | 47/48 | €7,560 | €5,318 | -€2,242 | -29.7% |
| Remuneration, social security and pensions | 62 | €117 | - | -€117 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €208 | +€208 | |
| Other operating charges | 640/8 | €459 | €1,921 | +€1,462 | +318% |
| Gross operating margin | 9900 | €12,782 | €3,951 | -€8,831 | -69.1% |
| Operating profit (loss) | 9901 | €12,206 | €1,822 | -€10,384 | -85.1% |
| Financial income | 75/76B | €7 | €63 | +€56 | +782% |
| Recurring financial income | 75 | €7 | €63 | +€56 | +782% |
| Financial charges | 65/66B | €1,219 | €1,057 | -€162 | -13.3% |
| Recurring financial charges | 65 | €1,219 | €1,057 | -€162 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €10,994 | €828 | -€10,166 | -92.5% |
| Income taxes | 67/77 | €290 | €285 | -€5 | -1.7% |
| Profit (loss) for the period | 9904 | €10,704 | €542 | -€10,162 | -94.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,704 | €542 | -€10,162 | -94.9% |
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 16 October 2026 via checked.be.