EXPERT 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.
EXPERT CONSULTANCY
Largest movements
- Cash -€21,127
down €21,127 (-37.7%), from €56,031 to €34,904
mainly Investment in fixed assets (net) (-€23,450) and Tax, wage and social debts (-€8,219)
- Tangible fixed assets +€20,590
up €20,590 (+1,519%), from €1,355 to €21,945
of which Furniture and vehicles: +€20,782
- Receivables within one year +€5,089
up €5,089 (+23.1%), from €22,067 to €27,157
of which Trade receivables: +€5,135
- Deferred charges and accrued income +€907
up €907 (+200%), from €453 to €1,360
- Profit (loss) carried forward +€16,090
up €16,090 (+30.2%), from €53,337 to €69,426
- Tax, wage and social debts -€8,219
down €8,219 (-38.0%), from €21,611 to €13,392
- Trade debts -€1,059
down €1,059 (-88.2%), from €1,200 to €141
- Other debts -€904
down €904 (-51.4%), from €1,759 to €855
- Gross operating margin -€28,562
down €28,562 (-39.8%), from €71,694 to €43,133
- Staff costs +€14,869
new in 2025: €14,869
- Taxes -€8,404
down €8,404 (-57.1%), from €14,714 to €6,309
- Depreciation +€1,587
up €1,587 (+193%), from €823 to €2,410
- Financial charges +€1,039
up €1,039 (+1,589%), from €65 to €1,105
of which Financial charges: +€1,039
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 | €79,907 | €85,815 | +€5,909 | +7.4% |
| Fixed assets | 21/28 | €1,355 | €22,395 | +€21,040 | +1,553% |
| Tangible fixed assets | 22/27 | €1,355 | €21,945 | +€20,590 | +1,519% |
| Plant, machinery and equipment | 23 | €1,355 | €1,163 | -€192 | -14.2% |
| Furniture and vehicles | 24 | €0 | €20,782 | +€20,782 | |
| Financial fixed assets | 28 | - | €450 | +€450 | |
| Current assets | 29/58 | €78,552 | €63,421 | -€15,131 | -19.3% |
| Amounts receivable within one year | 40/41 | €22,067 | €27,157 | +€5,089 | +23.1% |
| Trade receivables | 40 | €22,022 | €27,157 | +€5,135 | +23.3% |
| Other amounts receivable | 41 | €45 | - | -€45 | |
| Cash at bank and in hand | 54/58 | €56,031 | €34,904 | -€21,127 | -37.7% |
| Deferred charges and accrued income | 490/1 | €453 | €1,360 | +€907 | +200% |
| Total equity and liabilities | 10/49 | €79,907 | €85,815 | +€5,909 | +7.4% |
| Equity | 10/15 | €55,337 | €71,426 | +€16,090 | +29.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,337 | €69,426 | +€16,090 | +30.2% |
| Amounts payable | 17/49 | €24,570 | €14,389 | -€10,181 | -41.4% |
| Amounts payable within one year | 42/48 | €24,570 | €14,389 | -€10,181 | -41.4% |
| Trade debts | 44 | €1,200 | €141 | -€1,059 | -88.2% |
| Suppliers | 440/4 | €1,200 | €141 | -€1,059 | -88.2% |
| Taxes, remuneration and social security | 45 | €21,611 | €13,392 | -€8,219 | -38.0% |
| Taxes | 450/3 | €21,611 | €13,392 | -€8,219 | -38.0% |
| Other amounts payable | 47/48 | €1,759 | €855 | -€904 | -51.4% |
| Remuneration, social security and pensions | 62 | - | €14,869 | +€14,869 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €823 | €2,410 | +€1,587 | +193% |
| Other operating charges | 640/8 | €1,896 | €1,517 | -€379 | -20.0% |
| Gross operating margin | 9900 | €71,694 | €43,133 | -€28,562 | -39.8% |
| Operating profit (loss) | 9901 | €68,975 | €24,337 | -€44,638 | -64.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €65 | €1,105 | +€1,039 | +1,589% |
| Recurring financial charges | 65 | €65 | €1,105 | +€1,039 | +1,589% |
| Non-recurring financial charges | 66B | - | €0 | +€0 | |
| Profit (loss) for the period before taxes | 9903 | €68,909 | €23,232 | -€45,678 | -66.3% |
| Income taxes | 67/77 | €14,714 | €6,309 | -€8,404 | -57.1% |
| Profit (loss) for the period | 9904 | €54,196 | €16,923 | -€37,273 | -68.8% |
| Profit (loss) for the period to be appropriated | 9905 | €54,196 | €16,923 | -€37,273 | -68.8% |
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 30 October 2026 via checked.be.