EQUIPMENT MANAGEMENT CONSULTANCY TRAINING: what changed
What changed
EQUIPMENT MANAGEMENT CONSULTANCY TRAINING
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€507,026
2025 · €13,676+€493,350
Equity
€1.0m
2025 · €504,660+€507,026
Cash
€69,958
2025 · €101,304-€31,346
Balance sheet total
€1.7m
2025 · €717,937+€965,393
Largest movements
Assets
- Current investments +€849,591
new in 2026: €849,591
- Tangible fixed assets +€209,009
up €209,009 (+38.9%), from €537,076 to €746,085
of which Land and buildings: +€200,263
- Receivables within one year -€59,634
down €59,634 (-89.6%), from €66,585 to €6,951
of which Other amounts receivable: -€45,412
- Cash -€31,346
down €31,346 (-30.9%), from €101,304 to €69,958
mainly Current investments (-€849,591) and Investment in fixed assets (net) (-€256,666)
Equity and liabilities
- Reserves +€507,026
up €507,026 (+118%), from €429,973 to €936,999
of which Tax-exempt reserves: +€595,569
- Trade debts +€257,193
up €257,193 (+1,021%), from €25,188 to €282,381
- Provisions +€198,523
new in 2026: €198,523
Income statement
- Gross operating margin +€700,752
up €700,752 (+949%), from €73,814 to €774,566
- Depreciation +€13,010
up €13,010 (+37.6%), from €34,646 to €47,657
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€13,676
Gross operating margin
+€700,752
Depreciation
-€13,010
Other operating charges
+€583
Financial income
+€1,187
Financial charges
-€4,021
Taxes
+€6,382
Deferred taxes and other
-€198,523
Result 2026
€507,026
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€1.1m
Investment
-€1.1m
Financing
+€1,976
Cash 2025
€101,304
From operations (derived)
+€1.1m
Net result for the year
+€507,026
Depreciation
+€47,657
Receivables within one year
+€59,634
Deferred charges and accrued income
+€2,227
Provisions
+€198,523
Trade debts
+€257,193
Smaller working-capital items
+€675
Investment (derived)
-€1.1m
Investment in fixed assets (net)
-€256,666
Current investments
-€849,591
Financing
+€1,976
Debts after one year
+€6,625
Current portion of long-term debt
-€4,649
Cash 2026
€69,958
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €717,937 | €1,683,331 | +€965,393 | +134% |
| Fixed assets | 21/28 | €547,076 | €756,085 | +€209,009 | +38.2% |
| Tangible fixed assets | 22/27 | €537,076 | €746,085 | +€209,009 | +38.9% |
| Land and buildings | 22 | €534,620 | €734,883 | +€200,263 | +37.5% |
| Plant, machinery and equipment | 23 | - | €10,457 | +€10,457 | |
| Furniture and vehicles | 24 | €2,456 | €745 | -€1,711 | -69.7% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €170,861 | €927,246 | +€756,384 | +443% |
| Amounts receivable within one year | 40/41 | €66,585 | €6,951 | -€59,634 | -89.6% |
| Trade receivables | 40 | €19,807 | €5,585 | -€14,222 | -71.8% |
| Other amounts receivable | 41 | €46,778 | €1,366 | -€45,412 | -97.1% |
| Current investments | 50/53 | - | €849,591 | +€849,591 | |
| Cash at bank and in hand | 54/58 | €101,304 | €69,958 | -€31,346 | -30.9% |
| Deferred charges and accrued income | 490/1 | €2,973 | €745 | -€2,227 | -74.9% |
| Total equity and liabilities | 10/49 | €717,937 | €1,683,331 | +€965,393 | +134% |
| Equity | 10/15 | €504,660 | €1,011,686 | +€507,026 | +100% |
| Contributions | 10/11 | €74,687 | €74,687 | = | 0.0% |
| Capital | 10 | €74,687 | €74,687 | = | 0.0% |
| Issued capital | 100 | €74,687 | €74,687 | = | 0.0% |
| Reserves | 13 | €429,973 | €936,999 | +€507,026 | +118% |
| Non-distributable reserves | 130/1 | €7,469 | €7,469 | = | 0.0% |
| Legal reserve | 130 | €7,469 | €7,469 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €595,569 | +€595,569 | |
| Distributable reserves | 133 | €422,504 | €333,961 | -€88,544 | -21.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | - | €198,523 | +€198,523 | |
| Deferred taxes | 168 | - | €198,523 | +€198,523 | |
| Amounts payable | 17/49 | €213,277 | €473,121 | +€259,845 | +122% |
| Amounts payable after more than one year | 17 | €172,609 | €179,234 | +€6,625 | +3.8% |
| Financial debts | 170/4 | €172,609 | €179,234 | +€6,625 | +3.8% |
| Amounts payable within one year | 42/48 | €31,204 | €282,381 | +€251,177 | +805% |
| Current portion of amounts payable after more than one year | 42 | €4,649 | €0 | -€4,649 | -100% |
| Trade debts | 44 | €25,188 | €282,381 | +€257,193 | +1,021% |
| Suppliers | 440/4 | €25,188 | €282,381 | +€257,193 | +1,021% |
| Taxes, remuneration and social security | 45 | €1,368 | €0 | -€1,368 | -100% |
| Taxes | 450/3 | €1,368 | €0 | -€1,368 | -100% |
| Accrued charges and deferred income | 492/3 | €9,464 | €11,507 | +€2,043 | +21.6% |
| Non-recurring operating income | 76A | - | €795,719 | +€795,719 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,646 | €47,657 | +€13,010 | +37.6% |
| Other operating charges | 640/8 | €9,203 | €8,621 | -€583 | -6.3% |
| Gross operating margin | 9900 | €73,814 | €774,566 | +€700,752 | +949% |
| Operating profit (loss) | 9901 | €29,965 | €718,289 | +€688,324 | +2,297% |
| Financial income | 75/76B | €2 | €1,189 | +€1,187 | +59,347% |
| Recurring financial income | 75 | €2 | €1,189 | +€1,187 | +59,347% |
| Financial charges | 65/66B | €9,908 | €13,929 | +€4,021 | +40.6% |
| Recurring financial charges | 65 | €9,908 | €13,929 | +€4,021 | +40.6% |
| Profit (loss) for the period before taxes | 9903 | €20,059 | €705,549 | +€685,490 | +3,417% |
| Transfer from deferred taxes | 780 | - | €407 | +€407 | |
| Transfer to deferred taxes | 680 | - | €198,930 | +€198,930 | |
| Income taxes | 67/77 | €6,382 | €0 | -€6,382 | -100% |
| Profit (loss) for the period | 9904 | €13,676 | €507,026 | +€493,350 | +3,607% |
| Transfer from tax-exempt reserves | 789 | - | €1,220 | +€1,220 | |
| Transfer to tax-exempt reserves | 689 | - | €596,789 | +€596,789 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,676 | -€88,544 | -€102,220 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.