DISRUPT 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.
DISRUPT CONSULTING
Largest movements
- Deferred charges and accrued income -€25,530
down €25,530 (-15.9%), from €160,802 to €135,272
- Cash -€6,111
down €6,111 (-46.6%), from €13,107 to €6,996
mainly Debts after one year (-€87,945)
- Debts after one year -€87,945
down €87,945 (-40.3%), from €218,432 to €130,486
- Trade debts +€45,368
up €45,368 (+1,091%), from €4,159 to €49,527
- Tax, wage and social debts +€6,132
up €6,132 (+16.8%), from €36,489 to €42,621
of which Taxes: +€7,310
- Gross operating margin -€39,499
down €39,499 (-22.9%), from €172,121 to €132,622
- Staff costs -€10,502
down €10,502 (-8.4%), from €124,905 to €114,403
- Other operating charges +€2,937
up €2,937 (+21.0%), from €14,002 to €16,939
- Financial income +€2,553
up €2,553 (+258%), from €990 to €3,542
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 | €256,607 | €222,220 | -€34,387 | -13.4% |
| Fixed assets | 21/28 | €6,056 | €5,310 | -€746 | -12.3% |
| Intangible fixed assets | 21 | €1,232 | €727 | -€505 | -41.0% |
| Tangible fixed assets | 22/27 | €524 | €283 | -€241 | -46.0% |
| Plant, machinery and equipment | 23 | €306 | €109 | -€197 | -64.3% |
| Furniture and vehicles | 24 | €218 | €174 | -€44 | -20.4% |
| Financial fixed assets | 28 | €4,300 | €4,300 | = | 0.0% |
| Current assets | 29/58 | €250,551 | €216,910 | -€33,641 | -13.4% |
| Amounts receivable within one year | 40/41 | €76,643 | €74,643 | -€2,000 | -2.6% |
| Trade receivables | 40 | €64,745 | €64,900 | +€155 | +0.2% |
| Other amounts receivable | 41 | €11,897 | €9,742 | -€2,155 | -18.1% |
| Cash at bank and in hand | 54/58 | €13,107 | €6,996 | -€6,111 | -46.6% |
| Deferred charges and accrued income | 490/1 | €160,802 | €135,272 | -€25,530 | -15.9% |
| Total equity and liabilities | 10/49 | €256,607 | €222,220 | -€34,387 | -13.4% |
| Equity | 10/15 | -€2,472 | -€903 | +€1,569 | +63.5% |
| Profit (loss) carried forward | 14 | -€2,472 | -€903 | +€1,569 | +63.5% |
| Amounts payable | 17/49 | €259,079 | €223,123 | -€35,956 | -13.9% |
| Amounts payable after more than one year | 17 | €218,432 | €130,486 | -€87,945 | -40.3% |
| Financial debts | 170/4 | €218,432 | €130,486 | -€87,945 | -40.3% |
| Amounts payable within one year | 42/48 | €40,648 | €92,267 | +€51,620 | +127% |
| Trade debts | 44 | €4,159 | €49,527 | +€45,368 | +1,091% |
| Suppliers | 440/4 | €4,159 | €49,527 | +€45,368 | +1,091% |
| Taxes, remuneration and social security | 45 | €36,489 | €42,621 | +€6,132 | +16.8% |
| Taxes | 450/3 | €13,525 | €20,835 | +€7,310 | +54.1% |
| Remuneration and social security | 454/9 | €22,964 | €21,786 | -€1,178 | -5.1% |
| Other amounts payable | 47/48 | - | €119 | +€119 | |
| Accrued charges and deferred income | 492/3 | - | €369 | +€369 | |
| Remuneration, social security and pensions | 62 | €124,905 | €114,403 | -€10,502 | -8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €684 | €746 | +€62 | +9.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€911 | -€911 | |
| Other operating charges | 640/8 | €14,002 | €16,939 | +€2,937 | +21.0% |
| Non-recurring operating charges | 66A | - | €2,283 | +€2,283 | |
| Gross operating margin | 9900 | €172,121 | €132,622 | -€39,499 | -22.9% |
| Operating profit (loss) | 9901 | €32,530 | -€839 | -€33,368 | |
| Financial income | 75/76B | €990 | €3,542 | +€2,553 | +258% |
| Recurring financial income | 75 | €990 | €3,542 | +€2,553 | +258% |
| Financial charges | 65/66B | €1,213 | €1,135 | -€78 | -6.5% |
| Recurring financial charges | 65 | €1,213 | €1,135 | -€78 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €32,306 | €1,569 | -€30,737 | -95.1% |
| Profit (loss) for the period | 9904 | €32,306 | €1,569 | -€30,737 | -95.1% |
| Profit (loss) for the period to be appropriated | 9905 | €32,306 | €1,569 | -€30,737 | -95.1% |
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 22 October 2026 via checked.be.