ESG-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.
ESG-CONSULTANCY
Largest movements
- Receivables within one year +€19,718
new in 2024: €19,718
of which Trade receivables: +€17,860
- Cash +€17,730
new in 2024: €17,730
mainly Other debts (+€28,194) and Net result for the year (+€26,911)
- Tangible fixed assets +€14,540
up €14,540 (+3.2%), from €453,803 to €468,343
of which Furniture and vehicles: +€13,600
- Other debts +€28,194
up €28,194 (+29.3%), from €96,197 to €124,391
- Provisions +€17,000
new in 2024: €17,000
- Profit (loss) carried forward +€8,911
up €8,911 (+11.9%), from -€74,932 to -€66,021
- Gross operating margin +€99,951
up €99,951, from -€53,481 to €46,470
- Provisions +€17,000
new in 2024: €17,000
- Other operating charges -€1,039
down €1,039 (-31.0%), from €3,351 to €2,312
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 | €453,803 | €506,297 | +€52,494 | +11.6% |
| Fixed assets | 21/28 | €453,803 | €468,343 | +€14,540 | +3.2% |
| Tangible fixed assets | 22/27 | €453,803 | €468,343 | +€14,540 | +3.2% |
| Land and buildings | 22 | €450,000 | €450,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | - | €940 | +€940 | |
| Furniture and vehicles | 24 | €3,803 | €17,403 | +€13,600 | +358% |
| Current assets | 29/58 | - | €37,955 | +€37,955 | |
| Amounts receivable within one year | 40/41 | - | €19,718 | +€19,718 | |
| Trade receivables | 40 | - | €17,860 | +€17,860 | |
| Other amounts receivable | 41 | - | €1,859 | +€1,859 | |
| Cash at bank and in hand | 54/58 | - | €17,730 | +€17,730 | |
| Deferred charges and accrued income | 490/1 | - | €506 | +€506 | |
| Total equity and liabilities | 10/49 | €453,803 | €506,297 | +€52,494 | +11.6% |
| Equity | 10/15 | €352,175 | €361,086 | +€8,911 | +2.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €365,107 | €365,107 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€74,932 | -€66,021 | +€8,911 | +11.9% |
| Provisions and deferred taxes | 16 | - | €17,000 | +€17,000 | |
| Provisions for liabilities and charges | 160/5 | - | €17,000 | +€17,000 | |
| Major repairs and maintenance | 162 | - | €17,000 | +€17,000 | |
| Amounts payable | 17/49 | €101,628 | €128,211 | +€26,584 | +26.2% |
| Amounts payable after more than one year | 17 | €5,431 | €3,700 | -€1,731 | -31.9% |
| Other amounts payable | 178/9 | €5,431 | €3,700 | -€1,731 | -31.9% |
| Amounts payable within one year | 42/48 | €96,197 | €124,512 | +€28,315 | +29.4% |
| Trade debts | 44 | - | €0 | +€0 | |
| Suppliers | 440/4 | - | €0 | +€0 | |
| Taxes, remuneration and social security | 45 | - | €121 | +€121 | |
| Taxes | 450/3 | - | €121 | +€121 | |
| Other amounts payable | 47/48 | €96,197 | €124,391 | +€28,194 | +29.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €117 | +€117 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €17,000 | +€17,000 | |
| Other operating charges | 640/8 | €3,351 | €2,312 | -€1,039 | -31.0% |
| Gross operating margin | 9900 | -€53,481 | €46,470 | +€99,951 | |
| Operating profit (loss) | 9901 | -€56,832 | €27,041 | +€83,873 | |
| Financial charges | 65/66B | €55 | €130 | +€75 | +137% |
| Recurring financial charges | 65 | €55 | €130 | +€75 | +137% |
| Profit (loss) for the period before taxes | 9903 | -€56,887 | €26,911 | +€83,798 | |
| Profit (loss) for the period | 9904 | -€56,887 | €26,911 | +€83,798 | |
| Profit (loss) for the period to be appropriated | 9905 | -€56,887 | €26,911 | +€83,798 |
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 18 October 2026 via checked.be.