FIN & COM CONSULTANCY: what changed
Two fiscal 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.
FIN & COM CONSULTANCY
Largest movements
- Receivables within one year +€26,741
new in 2025: €26,741
- Cash -€26,196
down €26,196 (-40.0%), from €65,523 to €39,327
mainly Receivables within one year (-€26,741) and Other debts (-€16,399)
- Deferred charges and accrued income +€1,782
new in 2025: €1,782
- Reserves +€18,579
up €18,579 (+48.3%), from €38,465 to €57,044
- Other debts -€16,399
down €16,399 (-76.4%), from €21,456 to €5,057
- Trade debts -€2,309
down €2,309 (-90.1%), from €2,562 to €253
- Tax, wage and social debts +€1,972
up €1,972 (+22.6%), from €8,722 to €10,694
- Gross operating margin +€9,453
up €9,453 (+47.0%), from €20,112 to €29,565
- Taxes +€2,359
up €2,359 (+38.3%), from €6,163 to €8,521
- Other operating charges -€420
down €420 (-33.4%), from €1,257 to €838
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.
Cash bridge derived
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 | €77,405 | €79,747 | +€2,342 | +3.0% |
| Fixed assets | 21/28 | €1,882 | €1,897 | +€15 | +0.8% |
| Tangible fixed assets | 22/27 | €1,882 | €1,897 | +€15 | +0.8% |
| Plant, machinery and equipment | 23 | €552 | €414 | -€138 | -25.0% |
| Furniture and vehicles | 24 | €1,330 | €1,483 | +€153 | +11.5% |
| Current assets | 29/58 | €75,523 | €77,850 | +€2,328 | +3.1% |
| Amounts receivable after more than one year | 29 | €10,000 | €10,000 | = | 0.0% |
| Other amounts receivable | 291 | €10,000 | €10,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €26,741 | +€26,741 | |
| Trade receivables | 40 | - | €26,741 | +€26,741 | |
| Cash at bank and in hand | 54/58 | €65,523 | €39,327 | -€26,196 | -40.0% |
| Deferred charges and accrued income | 490/1 | - | €1,782 | +€1,782 | |
| Total equity and liabilities | 10/49 | €77,405 | €79,747 | +€2,342 | +3.0% |
| Equity | 10/15 | €44,665 | €63,244 | +€18,579 | +41.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €38,465 | €57,044 | +€18,579 | +48.3% |
| Distributable reserves | 133 | €38,465 | €57,044 | +€18,579 | +48.3% |
| Amounts payable | 17/49 | €32,740 | €16,503 | -€16,236 | -49.6% |
| Amounts payable within one year | 42/48 | €32,740 | €16,003 | -€16,736 | -51.1% |
| Trade debts | 44 | €2,562 | €253 | -€2,309 | -90.1% |
| Suppliers | 440/4 | €2,562 | €253 | -€2,309 | -90.1% |
| Taxes, remuneration and social security | 45 | €8,722 | €10,694 | +€1,972 | +22.6% |
| Taxes | 450/3 | €8,722 | €10,694 | +€1,972 | +22.6% |
| Other amounts payable | 47/48 | €21,456 | €5,057 | -€16,399 | -76.4% |
| Accrued charges and deferred income | 492/3 | - | €500 | +€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,000 | €1,088 | +€88 | +8.8% |
| Other operating charges | 640/8 | €1,257 | €838 | -€420 | -33.4% |
| Gross operating margin | 9900 | €20,112 | €29,565 | +€9,453 | +47.0% |
| Operating profit (loss) | 9901 | €17,854 | €27,639 | +€9,785 | +54.8% |
| Financial income | 75/76B | €714 | €476 | -€238 | -33.3% |
| Recurring financial income | 75 | €714 | €476 | -€238 | -33.3% |
| Financial charges | 65/66B | €94 | €54 | -€40 | -42.6% |
| Recurring financial charges | 65 | €94 | €54 | -€40 | -42.6% |
| Profit (loss) for the period before taxes | 9903 | €18,474 | €28,061 | +€9,587 | +51.9% |
| Income taxes | 67/77 | €6,163 | €8,521 | +€2,359 | +38.3% |
| Profit (loss) for the period | 9904 | €12,311 | €19,540 | +€7,229 | +58.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,311 | €19,540 | +€7,229 | +58.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.