Experts - Consultants & Technicians: 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.
Experts - Consultants & Technicians
Largest movements
- Cash -€68,061
down €68,061 (-35.7%), from €190,563 to €122,502
mainly Contributions, distributions and other (-€100,000) and Deferred charges and accrued income (-€6,005)
- Receivables within one year -€13,131
down €13,131 (-65.5%), from €20,038 to €6,907
of which Trade receivables: -€13,321
- Deferred charges and accrued income +€6,005
up €6,005 (+98.6%), from €6,090 to €12,094
- Tangible fixed assets -€4,362
down €4,362 (-27.5%), from €15,878 to €11,516
of which Furniture and vehicles: -€3,116
- Reserves -€80,700
down €80,700 (-61.2%), from €131,900 to €51,200
of which Distributable reserves: -€80,700
- Gross operating margin +€11,437
up €11,437 (+11.9%), from €96,241 to €107,678
- Write-downs -€5,922
no longer reported in 2025 (was €5,922)
- Taxes +€3,230
up €3,230 (+82.8%), from €3,903 to €7,133
- Depreciation +€2,192
up €2,192 (+75.5%), from €2,903 to €5,096
- Staff costs +€2,144
up €2,144 (+2.9%), from €75,222 to €77,367
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 | €232,568 | €153,020 | -€79,549 | -34.2% |
| Fixed assets | 21/28 | €15,878 | €11,516 | -€4,362 | -27.5% |
| Tangible fixed assets | 22/27 | €15,878 | €11,516 | -€4,362 | -27.5% |
| Plant, machinery and equipment | 23 | €4,761 | €3,516 | -€1,245 | -26.2% |
| Furniture and vehicles | 24 | €11,116 | €8,000 | -€3,116 | -28.0% |
| Current assets | 29/58 | €216,691 | €141,504 | -€75,187 | -34.7% |
| Amounts receivable within one year | 40/41 | €20,038 | €6,907 | -€13,131 | -65.5% |
| Trade receivables | 40 | €14,565 | €1,244 | -€13,321 | -91.5% |
| Other amounts receivable | 41 | €5,473 | €5,664 | +€190 | +3.5% |
| Cash at bank and in hand | 54/58 | €190,563 | €122,502 | -€68,061 | -35.7% |
| Deferred charges and accrued income | 490/1 | €6,090 | €12,094 | +€6,005 | +98.6% |
| Total equity and liabilities | 10/49 | €232,568 | €153,020 | -€79,549 | -34.2% |
| Equity | 10/15 | €138,143 | €57,497 | -€80,646 | -58.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €131,900 | €51,200 | -€80,700 | -61.2% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Legal reserve | 130 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €130,000 | €49,300 | -€80,700 | -62.1% |
| Profit (loss) carried forward | 14 | €43 | €97 | +€54 | +127% |
| Provisions and deferred taxes | 16 | €54,713 | €54,713 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €54,713 | €54,713 | = | 0.0% |
| Other liabilities and charges | 164/5 | €54,713 | €54,713 | = | 0.0% |
| Amounts payable | 17/49 | €39,712 | €40,809 | +€1,097 | +2.8% |
| Amounts payable within one year | 42/48 | €39,712 | €40,809 | +€1,097 | +2.8% |
| Trade debts | 44 | €7,322 | €6,490 | -€832 | -11.4% |
| Suppliers | 440/4 | €7,322 | €6,490 | -€832 | -11.4% |
| Taxes, remuneration and social security | 45 | €20,214 | €21,346 | +€1,133 | +5.6% |
| Taxes | 450/3 | €3,962 | €3,888 | -€74 | -1.9% |
| Remuneration and social security | 454/9 | €16,252 | €17,458 | +€1,206 | +7.4% |
| Other amounts payable | 47/48 | €12,176 | €12,973 | +€797 | +6.5% |
| Remuneration, social security and pensions | 62 | €75,222 | €77,367 | +€2,144 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,903 | €5,096 | +€2,192 | +75.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,922 | - | -€5,922 | |
| Other operating charges | 640/8 | €566 | €550 | -€17 | -2.9% |
| Gross operating margin | 9900 | €96,241 | €107,678 | +€11,437 | +11.9% |
| Operating profit (loss) | 9901 | €11,627 | €24,666 | +€13,039 | +112% |
| Financial income | 75/76B | €1,307 | €1,833 | +€526 | +40.3% |
| Recurring financial income | 75 | €1,307 | €1,833 | +€526 | +40.3% |
| Financial charges | 65/66B | €116 | €11 | -€105 | -90.5% |
| Recurring financial charges | 65 | €116 | €11 | -€105 | -90.5% |
| Profit (loss) for the period before taxes | 9903 | €12,818 | €26,487 | +€13,670 | +107% |
| Income taxes | 67/77 | €3,903 | €7,133 | +€3,230 | +82.8% |
| Profit (loss) for the period | 9904 | €8,915 | €19,354 | +€10,440 | +117% |
| Profit (loss) for the period to be appropriated | 9905 | €8,915 | €19,354 | +€10,440 | +117% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.