EXCESS 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.
EXCESS CONSULTING
Largest movements
- Current investments -€75,145
down €75,145 (-23.7%), from €317,599 to €242,455
- Tangible fixed assets -€32,243
down €32,243 (-5.6%), from €575,493 to €543,250
of which Land and buildings: -€24,185
- Cash -€15,884
down €15,884 (-82.1%), from €19,353 to €3,468
mainly Contributions, distributions and other (-€300,000) and Debts after one year (-€47,672)
- Reserves -€300,000
down €300,000 (-59.4%), from €504,755 to €204,755
- Other debts +€227,838
up €227,838 (+717%), from €31,771 to €259,609
- Debts after one year -€47,672
down €47,672 (-18.4%), from €259,015 to €211,343
- Tax, wage and social debts +€12,299
up €12,299 (+31.2%), from €39,424 to €51,724
of which Taxes: +€18,201
- Current portion of long-term debt -€11,050
down €11,050 (-18.7%), from €59,065 to €48,015
- Gross operating margin -€132,977
down €132,977, from €131,964 to -€1,013
- Taxes -€29,971
down €29,971, from €27,649 to -€2,322
- Financial income +€25,662
up €25,662 (+71.0%), from €36,153 to €61,815
- Staff costs -€18,195
down €18,195 (-44.8%), from €40,639 to €22,445
- Financial charges -€4,993
down €4,993 (-44.9%), from €11,125 to €6,132
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 | €919,728 | €799,208 | -€120,520 | -13.1% |
| Fixed assets | 21/28 | €575,493 | €543,250 | -€32,243 | -5.6% |
| Tangible fixed assets | 22/27 | €575,493 | €543,250 | -€32,243 | -5.6% |
| Land and buildings | 22 | €544,787 | €520,602 | -€24,185 | -4.4% |
| Furniture and vehicles | 24 | €30,706 | €22,649 | -€8,058 | -26.2% |
| Current assets | 29/58 | €344,235 | €255,958 | -€88,277 | -25.6% |
| Amounts receivable within one year | 40/41 | €5,935 | €9,125 | +€3,190 | +53.8% |
| Trade receivables | 40 | €4,185 | - | -€4,185 | |
| Other amounts receivable | 41 | €1,750 | €9,125 | +€7,375 | +421% |
| Current investments | 50/53 | €317,599 | €242,455 | -€75,145 | -23.7% |
| Cash at bank and in hand | 54/58 | €19,353 | €3,468 | -€15,884 | -82.1% |
| Deferred charges and accrued income | 490/1 | €1,348 | €910 | -€438 | -32.5% |
| Total equity and liabilities | 10/49 | €919,728 | €799,208 | -€120,520 | -13.1% |
| Equity | 10/15 | €525,160 | €224,772 | -€300,387 | -57.2% |
| Contributions | 10/11 | €20,405 | €20,405 | = | 0.0% |
| Reserves | 13 | €504,755 | €204,755 | -€300,000 | -59.4% |
| Distributable reserves | 133 | €504,755 | €204,755 | -€300,000 | -59.4% |
| Profit (loss) carried forward | 14 | - | -€387 | -€387 | |
| Amounts payable | 17/49 | €394,568 | €574,436 | +€179,867 | +45.6% |
| Amounts payable after more than one year | 17 | €259,015 | €211,343 | -€47,672 | -18.4% |
| Financial debts | 170/4 | €259,015 | €211,343 | -€47,672 | -18.4% |
| Amounts payable within one year | 42/48 | €135,553 | €363,093 | +€227,540 | +168% |
| Current portion of amounts payable after more than one year | 42 | €59,065 | €48,015 | -€11,050 | -18.7% |
| Financial debts | 43 | €177 | - | -€177 | |
| Credit institutions | 430/8 | €177 | - | -€177 | |
| Trade debts | 44 | €5,116 | €3,745 | -€1,371 | -26.8% |
| Suppliers | 440/4 | €5,116 | €3,745 | -€1,371 | -26.8% |
| Taxes, remuneration and social security | 45 | €39,424 | €51,724 | +€12,299 | +31.2% |
| Taxes | 450/3 | €30,579 | €48,780 | +€18,201 | +59.5% |
| Remuneration and social security | 454/9 | €8,845 | €2,944 | -€5,902 | -66.7% |
| Other amounts payable | 47/48 | €31,771 | €259,609 | +€227,838 | +717% |
| Remuneration, social security and pensions | 62 | €40,639 | €22,445 | -€18,195 | -44.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,857 | €32,593 | +€736 | +2.3% |
| Other operating charges | 640/8 | €4,221 | €2,342 | -€1,879 | -44.5% |
| Gross operating margin | 9900 | €131,964 | -€1,013 | -€132,977 | |
| Operating profit (loss) | 9901 | €55,247 | -€58,392 | -€113,639 | |
| Financial income | 75/76B | €36,153 | €61,815 | +€25,662 | +71.0% |
| Recurring financial income | 75 | €36,153 | €61,815 | +€25,662 | +71.0% |
| Financial charges | 65/66B | €11,125 | €6,132 | -€4,993 | -44.9% |
| Recurring financial charges | 65 | €11,125 | €6,132 | -€4,993 | -44.9% |
| Profit (loss) for the period before taxes | 9903 | €80,274 | -€2,710 | -€82,984 | |
| Income taxes | 67/77 | €27,649 | -€2,322 | -€29,971 | |
| Profit (loss) for the period | 9904 | €52,626 | -€387 | -€53,013 | |
| Profit (loss) for the period to be appropriated | 9905 | €52,626 | -€387 | -€53,013 |
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 19 October 2026 via checked.be.