FINANCIAL CONSULTATIVE SERVICES: 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.
FINANCIAL CONSULTATIVE SERVICES
Largest movements
- Cash +€11,358
up €11,358 (+11.2%), from €101,308 to €112,666
mainly Depreciation (+€4,985) and Other debts (+€4,900)
- Tangible fixed assets -€3,844
down €3,844 (-35.6%), from €10,812 to €6,968
of which Furniture and vehicles: -€3,768
- Other debts +€4,900
up €4,900 (+52.4%), from €9,353 to €14,253
- Reserves +€4,721
up €4,721 (+4.8%), from €97,816 to €102,537
of which Distributable reserves: +€4,721
- Tax, wage and social debts -€1,457
down €1,457 (-52.6%), from €2,773 to €1,315
- Depreciation +€508
up €508 (+11.4%), from €4,477 to €4,985
- Gross operating margin +€320
up €320 (+2.7%), from €11,984 to €12,303
- Taxes +€207
up €207 (+9.0%), from €2,309 to €2,516
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 | €121,635 | €130,205 | +€8,570 | +7.0% |
| Fixed assets | 21/28 | €10,812 | €6,968 | -€3,844 | -35.6% |
| Tangible fixed assets | 22/27 | €10,812 | €6,968 | -€3,844 | -35.6% |
| Furniture and vehicles | 24 | €10,736 | €6,968 | -€3,768 | -35.1% |
| Other tangible fixed assets | 26 | €76 | - | -€76 | |
| Current assets | 29/58 | €110,823 | €123,237 | +€12,414 | +11.2% |
| Amounts receivable within one year | 40/41 | €6,583 | €7,164 | +€580 | +8.8% |
| Trade receivables | 40 | €6,460 | €4,004 | -€2,456 | -38.0% |
| Other amounts receivable | 41 | €124 | €3,160 | +€3,037 | +2,459% |
| Cash at bank and in hand | 54/58 | €101,308 | €112,666 | +€11,358 | +11.2% |
| Deferred charges and accrued income | 490/1 | €2,932 | €3,407 | +€476 | +16.2% |
| Total equity and liabilities | 10/49 | €121,635 | €130,205 | +€8,570 | +7.0% |
| Equity | 10/15 | €97,816 | €102,537 | +€4,721 | +4.8% |
| Reserves | 13 | €97,816 | €102,537 | +€4,721 | +4.8% |
| Tax-exempt reserves | 132 | €63 | €63 | = | 0.0% |
| Distributable reserves | 133 | €97,753 | €102,474 | +€4,721 | +4.8% |
| Amounts payable | 17/49 | €23,819 | €27,668 | +€3,849 | +16.2% |
| Amounts payable within one year | 42/48 | €15,475 | €19,831 | +€4,355 | +28.1% |
| Trade debts | 44 | €3,349 | €4,262 | +€913 | +27.3% |
| Suppliers | 440/4 | €3,349 | €4,262 | +€913 | +27.3% |
| Taxes, remuneration and social security | 45 | €2,773 | €1,315 | -€1,457 | -52.6% |
| Taxes | 450/3 | €2,773 | €1,315 | -€1,457 | -52.6% |
| Other amounts payable | 47/48 | €9,353 | €14,253 | +€4,900 | +52.4% |
| Accrued charges and deferred income | 492/3 | €8,344 | €7,838 | -€506 | -6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,477 | €4,985 | +€508 | +11.4% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Non-recurring operating charges | 66A | €1,144 | - | -€1,144 | |
| Gross operating margin | 9900 | €11,984 | €12,303 | +€320 | +2.7% |
| Operating profit (loss) | 9901 | €5,858 | €6,799 | +€941 | +16.1% |
| Financial income | 75/76B | €565 | €680 | +€115 | +20.4% |
| Recurring financial income | 75 | €565 | €680 | +€115 | +20.4% |
| Financial charges | 65/66B | €186 | €242 | +€56 | +30.3% |
| Recurring financial charges | 65 | €186 | €242 | +€56 | +30.3% |
| Profit (loss) for the period before taxes | 9903 | €6,237 | €7,237 | +€1,000 | +16.0% |
| Income taxes | 67/77 | €2,309 | €2,516 | +€207 | +9.0% |
| Profit (loss) for the period | 9904 | €3,928 | €4,721 | +€793 | +20.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,928 | €4,721 | +€793 | +20.2% |
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 24 October 2026 via checked.be.