Format Consulting: 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.
Format Consulting
Largest movements
- Tangible fixed assets +€409,783
up €409,783 (+620.9%), from €65,996 to €475,780
of which Land and buildings: +€437,924
- Debts after one year +€382,392
up €382,392 (+3102.0%), from €12,327 to €394,719
- Current portion of long-term debt +€20,365
up €20,365 (+250.4%), from €8,133 to €28,499
- Profit (loss) carried forward +€16,565
up €16,565 (+254.1%), from €6,519 to €23,084
- Tax, wage and social debts -€6,126
down €6,126 (-34.3%), from €17,883 to €11,757
- Gross operating margin +€11,359
up €11,359 (+24.2%), from €46,976 to €58,335
- Depreciation +€7,691
up €7,691 (+64.9%), from €11,848 to €19,540
- Taxes +€1,523
up €1,523 (+25.6%), from €5,950 to €7,472
- Write-downs +€1,430
new in 2025: €1,430
- Financial charges +€1,236
up €1,236 (+13.3%), from €9,288 to €10,524
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 | €79,815 | €493,090 | +€413,275 | +517.8% |
| Fixed assets | 21/28 | €65,996 | €476,417 | +€410,421 | +621.9% |
| Tangible fixed assets | 22/27 | €65,996 | €475,780 | +€409,783 | +620.9% |
| Land and buildings | 22 | - | €437,924 | +€437,924 | |
| Plant, machinery and equipment | 23 | €1,089 | €445 | -€644 | -59.1% |
| Furniture and vehicles | 24 | €79 | €1,947 | +€1,868 | +2353.8% |
| Other tangible fixed assets | 26 | €64,829 | €35,464 | -€29,365 | -45.3% |
| Financial fixed assets | 28 | - | €638 | +€638 | |
| Current assets | 29/58 | €13,818 | €16,672 | +€2,854 | +20.7% |
| Amounts receivable within one year | 40/41 | €10,315 | €13,968 | +€3,653 | +35.4% |
| Trade receivables | 40 | €10,241 | €13,121 | +€2,880 | +28.1% |
| Other amounts receivable | 41 | €74 | €847 | +€773 | +1051.2% |
| Cash at bank and in hand | 54/58 | €3,504 | €2,677 | -€826 | -23.6% |
| Deferred charges and accrued income | 490/1 | - | €28 | +€28 | |
| Total equity and liabilities | 10/49 | €79,815 | €493,090 | +€413,275 | +517.8% |
| Equity | 10/15 | €30,718 | €47,283 | +€16,565 | +53.9% |
| Contributions | 10/11 | €23,600 | €23,600 | = | 0.0% |
| Reserves | 13 | €599 | €599 | = | 0.0% |
| Non-distributable reserves | 130/1 | €599 | €599 | = | 0.0% |
| Reserves not available under the articles | 1311 | €599 | €599 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,519 | €23,084 | +€16,565 | +254.1% |
| Amounts payable | 17/49 | €49,097 | €445,807 | +€396,710 | +808.0% |
| Amounts payable after more than one year | 17 | €12,327 | €394,719 | +€382,392 | +3102.0% |
| Financial debts | 170/4 | €12,327 | €394,719 | +€382,392 | +3102.0% |
| Amounts payable within one year | 42/48 | €36,769 | €51,088 | +€14,319 | +38.9% |
| Current portion of amounts payable after more than one year | 42 | €8,133 | €28,499 | +€20,365 | +250.4% |
| Trade debts | 44 | €10,753 | €9,974 | -€780 | -7.3% |
| Suppliers | 440/4 | €10,753 | €9,974 | -€780 | -7.3% |
| Taxes, remuneration and social security | 45 | €17,883 | €11,757 | -€6,126 | -34.3% |
| Taxes | 450/3 | €17,883 | €11,757 | -€6,126 | -34.3% |
| Other amounts payable | 47/48 | - | €859 | +€859 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,848 | €19,540 | +€7,691 | +64.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,430 | +€1,430 | |
| Other operating charges | 640/8 | €730 | €1,946 | +€1,216 | +166.5% |
| Gross operating margin | 9900 | €46,976 | €58,335 | +€11,359 | +24.2% |
| Operating profit (loss) | 9901 | €34,398 | €35,420 | +€1,022 | +3.0% |
| Financial income | 75/76B | €0 | €0 | -€0 | -93.5% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -93.5% |
| Financial charges | 65/66B | €9,288 | €10,524 | +€1,236 | +13.3% |
| Recurring financial charges | 65 | €9,288 | €10,524 | +€1,236 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | €25,111 | €24,896 | -€215 | -0.9% |
| Income taxes | 67/77 | €5,950 | €7,472 | +€1,523 | +25.6% |
| Profit (loss) for the period | 9904 | €19,161 | €17,424 | -€1,737 | -9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,161 | €17,424 | -€1,737 | -9.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.