FOOTSTEPS 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.
FOOTSTEPS CONSULTING
Largest movements
- Cash -€15,604
down €15,604 (-40.4%), from €38,608 to €23,004
mainly Contributions, distributions and other (-€38,391) and Receivables within one year (-€11,310)
- Tangible fixed assets -€13,432
down €13,432 (-26.9%), from €49,991 to €36,559
of which Furniture and vehicles: -€12,758
- Receivables within one year +€11,310
up €11,310 (+298%), from €3,796 to €15,106
of which Trade receivables: +€9,900
- Reserves -€22,152
down €22,152 (-43.3%), from €51,156 to €29,003
- Other debts +€16,391
up €16,391 (+10,575%), from €155 to €16,546
- Debts after one year -€10,161
down €10,161 (-35.7%), from €28,468 to €18,306
- Trade debts -€2,353
down €2,353 (-57.6%), from €4,085 to €1,732
- Gross operating margin -€7,524
down €7,524 (-16.3%), from €46,092 to €38,568
- Taxes -€1,379
down €1,379 (-23.1%), from €5,970 to €4,591
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 | €106,712 | €89,006 | -€17,706 | -16.6% |
| Fixed assets | 21/28 | €60,991 | €47,559 | -€13,432 | -22.0% |
| Tangible fixed assets | 22/27 | €49,991 | €36,559 | -€13,432 | -26.9% |
| Plant, machinery and equipment | 23 | €2,503 | €1,829 | -€674 | -26.9% |
| Furniture and vehicles | 24 | €47,488 | €34,730 | -€12,758 | -26.9% |
| Financial fixed assets | 28 | €11,000 | €11,000 | = | 0.0% |
| Current assets | 29/58 | €45,721 | €41,447 | -€4,274 | -9.3% |
| Amounts receivable within one year | 40/41 | €3,796 | €15,106 | +€11,310 | +298% |
| Trade receivables | 40 | €266 | €10,167 | +€9,900 | +3,716% |
| Other amounts receivable | 41 | €3,530 | €4,939 | +€1,409 | +39.9% |
| Cash at bank and in hand | 54/58 | €38,608 | €23,004 | -€15,604 | -40.4% |
| Deferred charges and accrued income | 490/1 | €3,316 | €3,337 | +€21 | +0.6% |
| Total equity and liabilities | 10/49 | €106,712 | €89,006 | -€17,706 | -16.6% |
| Equity | 10/15 | €56,156 | €34,003 | -€22,152 | -39.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €51,156 | €29,003 | -€22,152 | -43.3% |
| Distributable reserves | 133 | €51,156 | €29,003 | -€22,152 | -43.3% |
| Amounts payable | 17/49 | €50,556 | €55,002 | +€4,446 | +8.8% |
| Amounts payable after more than one year | 17 | €28,468 | €18,306 | -€10,161 | -35.7% |
| Financial debts | 170/4 | €28,468 | €18,306 | -€10,161 | -35.7% |
| Amounts payable within one year | 42/48 | €22,083 | €36,691 | +€14,608 | +66.2% |
| Current portion of amounts payable after more than one year | 42 | €9,587 | €10,161 | +€574 | +6.0% |
| Trade debts | 44 | €4,085 | €1,732 | -€2,353 | -57.6% |
| Suppliers | 440/4 | €4,085 | €1,732 | -€2,353 | -57.6% |
| Taxes, remuneration and social security | 45 | €8,255 | €8,251 | -€4 | 0.0% |
| Taxes | 450/3 | €5,552 | €5,525 | -€27 | -0.5% |
| Remuneration and social security | 454/9 | €2,704 | €2,726 | +€23 | +0.8% |
| Other amounts payable | 47/48 | €155 | €16,546 | +€16,391 | +10,575% |
| Accrued charges and deferred income | 492/3 | €6 | €5 | -€1 | -15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,414 | €14,611 | +€197 | +1.4% |
| Other operating charges | 640/8 | €1,009 | €1,000 | -€9 | -0.9% |
| Gross operating margin | 9900 | €46,092 | €38,568 | -€7,524 | -16.3% |
| Operating profit (loss) | 9901 | €30,669 | €22,957 | -€7,712 | -25.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,547 | €2,128 | -€419 | -16.5% |
| Recurring financial charges | 65 | €2,547 | €2,128 | -€419 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €28,122 | €20,830 | -€7,293 | -25.9% |
| Income taxes | 67/77 | €5,970 | €4,591 | -€1,379 | -23.1% |
| Profit (loss) for the period | 9904 | €22,152 | €16,239 | -€5,913 | -26.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,152 | €16,239 | -€5,913 | -26.7% |
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 23 October 2026 via checked.be.