DO REAL 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.
DO REAL CONSULTING
Largest movements
- Receivables after one year -€124,308
no longer reported in 2024 (was €124,308)
of which Other amounts receivable: -€81,534
- Receivables within one year +€43,150
new in 2024: €43,150
of which Other amounts receivable: +€26,340
- Cash -€43,058
down €43,058 (-98.0%), from €43,946 to €888
mainly Net result for the year (-€69,870) and Tax, wage and social debts (-€44,401)
- Tangible fixed assets -€1,911
down €1,911 (-23.9%), from €8,005 to €6,094
of which Furniture and vehicles: -€1,440
- Profit (loss) carried forward -€69,870
down €69,870 (-93.2%), from €74,968 to €5,098
- Tax, wage and social debts -€44,401
down €44,401 (-81.1%), from €54,737 to €10,337
of which Taxes: -€33,578
- Accrued charges and deferred income -€40,793
no longer reported in 2024 (was €40,793)
- Debts after one year +€21,632
new in 2024: €21,632
- Current portion of long-term debt +€9,760
new in 2024: €9,760
- Gross operating margin -€94,552
down €94,552, from €47,287 to -€47,265
- Depreciation +€9,494
up €9,494 (+612.5%), from €1,550 to €11,044
- Other operating charges +€9,378
up €9,378 (+4000.5%), from €234 to €9,613
- Taxes -€7,913
down €7,913 (-82.6%), from €9,578 to €1,665
- Financial charges +€1,630
up €1,630 (+2264.3%), from €72 to €1,702
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 | €176,259 | €50,131 | -€126,128 | -71.6% |
| Fixed assets | 21/28 | €8,005 | €6,094 | -€1,911 | -23.9% |
| Tangible fixed assets | 22/27 | €8,005 | €6,094 | -€1,911 | -23.9% |
| Furniture and vehicles | 24 | €6,121 | €4,681 | -€1,440 | -23.5% |
| Other tangible fixed assets | 26 | €1,884 | €1,413 | -€471 | -25.0% |
| Current assets | 29/58 | €168,254 | €44,037 | -€124,217 | -73.8% |
| Amounts receivable after more than one year | 29 | €124,308 | - | -€124,308 | |
| Trade receivables | 290 | €42,774 | - | -€42,774 | |
| Other amounts receivable | 291 | €81,534 | - | -€81,534 | |
| Amounts receivable within one year | 40/41 | - | €43,150 | +€43,150 | |
| Trade receivables | 40 | - | €16,810 | +€16,810 | |
| Other amounts receivable | 41 | - | €26,340 | +€26,340 | |
| Cash at bank and in hand | 54/58 | €43,946 | €888 | -€43,058 | -98.0% |
| Total equity and liabilities | 10/49 | €176,259 | €50,131 | -€126,128 | -71.6% |
| Equity | 10/15 | €76,468 | €6,598 | -€69,870 | -91.4% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,968 | €5,098 | -€69,870 | -93.2% |
| Amounts payable | 17/49 | €99,791 | €43,533 | -€56,258 | -56.4% |
| Amounts payable after more than one year | 17 | - | €21,632 | +€21,632 | |
| Financial debts | 170/4 | - | €21,632 | +€21,632 | |
| Amounts payable within one year | 42/48 | €58,998 | €21,901 | -€37,097 | -62.9% |
| Current portion of amounts payable after more than one year | 42 | - | €9,760 | +€9,760 | |
| Trade debts | 44 | €4,261 | €1,805 | -€2,456 | -57.6% |
| Suppliers | 440/4 | €4,261 | €1,805 | -€2,456 | -57.6% |
| Taxes, remuneration and social security | 45 | €54,737 | €10,337 | -€44,401 | -81.1% |
| Taxes | 450/3 | €43,915 | €10,337 | -€33,578 | -76.5% |
| Remuneration and social security | 454/9 | €10,822 | - | -€10,822 | |
| Accrued charges and deferred income | 492/3 | €40,793 | - | -€40,793 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,550 | €11,044 | +€9,494 | +612.5% |
| Other operating charges | 640/8 | €234 | €9,613 | +€9,378 | +4000.5% |
| Gross operating margin | 9900 | €47,287 | -€47,265 | -€94,552 | |
| Operating profit (loss) | 9901 | €45,503 | -€67,922 | -€113,424 | |
| Financial income | 75/76B | €1,805 | €1,419 | -€386 | -21.4% |
| Recurring financial income | 75 | €1,805 | €1,419 | -€386 | -21.4% |
| Financial charges | 65/66B | €72 | €1,702 | +€1,630 | +2264.3% |
| Recurring financial charges | 65 | €72 | €1,702 | +€1,630 | +2264.3% |
| Profit (loss) for the period before taxes | 9903 | €47,236 | -€68,205 | -€115,441 | |
| Income taxes | 67/77 | €9,578 | €1,665 | -€7,913 | -82.6% |
| Profit (loss) for the period | 9904 | €37,658 | -€69,870 | -€107,528 | |
| Profit (loss) for the period to be appropriated | 9905 | €37,658 | -€69,870 | -€107,528 |
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.