FIRST STEP 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.
FIRST STEP CONSULTING
Largest movements
- Tangible fixed assets -€4,176
down €4,176 (-46.9%), from €8,910 to €4,734
- Receivables within one year -€215
down €215 (-32.8%), from €655 to €441
of which Trade receivables: -€655
- Profit (loss) carried forward -€22,169
down €22,169 (-242%), from -€9,161 to -€31,329
- Other debts +€17,284
up €17,284 (+103%), from €16,839 to €34,123
- Trade debts +€484
new in 2024: €484
- Gross operating margin -€13,047
down €13,047 (-381%), from -€3,424 to -€16,471
- Taxes +€749
new in 2024: €749
- Financial charges +€241
up €241 (+491%), from €49 to €290
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,679 | €5,277 | -€4,401 | -45.5% |
| Fixed assets | 21/28 | €8,910 | €4,734 | -€4,176 | -46.9% |
| Tangible fixed assets | 22/27 | €8,910 | €4,734 | -€4,176 | -46.9% |
| Furniture and vehicles | 24 | €8,910 | €4,734 | -€4,176 | -46.9% |
| Current assets | 29/58 | €769 | €543 | -€226 | -29.3% |
| Amounts receivable within one year | 40/41 | €655 | €441 | -€215 | -32.8% |
| Trade receivables | 40 | €655 | - | -€655 | |
| Other amounts receivable | 41 | - | €441 | +€441 | |
| Cash at bank and in hand | 54/58 | €114 | €103 | -€11 | -9.6% |
| Total equity and liabilities | 10/49 | €9,679 | €5,277 | -€4,401 | -45.5% |
| Equity | 10/15 | -€7,161 | -€29,329 | -€22,169 | -310% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,161 | -€31,329 | -€22,169 | -242% |
| Amounts payable | 17/49 | €16,839 | €34,607 | +€17,768 | +106% |
| Amounts payable within one year | 42/48 | €16,839 | €34,607 | +€17,768 | +106% |
| Trade debts | 44 | - | €484 | +€484 | |
| Suppliers | 440/4 | - | €484 | +€484 | |
| Other amounts payable | 47/48 | €16,839 | €34,123 | +€17,284 | +103% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,176 | €4,176 | = | 0.0% |
| Other operating charges | 640/8 | €406 | €484 | +€78 | +19.1% |
| Gross operating margin | 9900 | -€3,424 | -€16,471 | -€13,047 | -381% |
| Operating profit (loss) | 9901 | -€8,006 | -€21,131 | -€13,125 | -164% |
| Financial charges | 65/66B | €49 | €290 | +€241 | +491% |
| Recurring financial charges | 65 | €49 | €290 | +€241 | +491% |
| Profit (loss) for the period before taxes | 9903 | -€8,055 | -€21,420 | -€13,365 | -166% |
| Income taxes | 67/77 | - | €749 | +€749 | |
| Profit (loss) for the period | 9904 | -€8,055 | -€22,169 | -€14,114 | -175% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,055 | -€22,169 | -€14,114 | -175% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.