Free 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.
Free Consulting
Largest movements
- Receivables within one year +€83,851
up €83,851 (+108%), from €77,985 to €161,836
of which Other amounts receivable: +€88,372
- Tangible fixed assets -€10,373
down €10,373 (-4.0%), from €260,044 to €249,672
of which Land and buildings: -€7,644
- Reserves +€66,890
up €66,890 (+31.9%), from €209,692 to €276,582
- Current portion of long-term debt -€18,774
no longer reported in 2025 (was €18,774)
- Tax, wage and social debts +€10,471
up €10,471 (+41.9%), from €24,974 to €35,444
- Trade debts +€7,749
up €7,749 (+35.8%), from €21,641 to €29,390
- Advances received +€7,014
new in 2025: €7,014
- Gross operating margin +€19,617
up €19,617 (+20.3%), from €96,700 to €116,316
- Taxes +€10,738
up €10,738 (+43.5%), from €24,707 to €35,444
- Depreciation +€2,020
up €2,020 (+24.2%), from €8,352 to €10,373
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 | €341,172 | €414,644 | +€73,472 | +21.5% |
| Fixed assets | 21/28 | €260,044 | €249,672 | -€10,373 | -4.0% |
| Tangible fixed assets | 22/27 | €260,044 | €249,672 | -€10,373 | -4.0% |
| Land and buildings | 22 | €252,567 | €244,923 | -€7,644 | -3.0% |
| Furniture and vehicles | 24 | €7,477 | €4,749 | -€2,728 | -36.5% |
| Current assets | 29/58 | €81,128 | €164,972 | +€83,845 | +103% |
| Amounts receivable within one year | 40/41 | €77,985 | €161,836 | +€83,851 | +108% |
| Trade receivables | 40 | €4,521 | - | -€4,521 | |
| Other amounts receivable | 41 | €73,464 | €161,836 | +€88,372 | +120% |
| Cash at bank and in hand | 54/58 | €3,143 | €3,136 | -€7 | -0.2% |
| Total equity and liabilities | 10/49 | €341,172 | €414,644 | +€73,472 | +21.5% |
| Equity | 10/15 | €211,692 | €278,582 | +€66,890 | +31.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €209,692 | €276,582 | +€66,890 | +31.9% |
| Distributable reserves | 133 | €209,692 | €276,582 | +€66,890 | +31.9% |
| Amounts payable | 17/49 | €129,480 | €136,062 | +€6,582 | +5.1% |
| Amounts payable after more than one year | 17 | €63,833 | €63,833 | = | 0.0% |
| Financial debts | 170/4 | €63,833 | €63,833 | = | 0.0% |
| Amounts payable within one year | 42/48 | €65,647 | €72,229 | +€6,582 | +10.0% |
| Current portion of amounts payable after more than one year | 42 | €18,774 | - | -€18,774 | |
| Trade debts | 44 | €21,641 | €29,390 | +€7,749 | +35.8% |
| Suppliers | 440/4 | €21,641 | €29,390 | +€7,749 | +35.8% |
| Advances received on contracts in progress | 46 | - | €7,014 | +€7,014 | |
| Taxes, remuneration and social security | 45 | €24,974 | €35,444 | +€10,471 | +41.9% |
| Taxes | 450/3 | €24,974 | €35,444 | +€10,471 | +41.9% |
| Other amounts payable | 47/48 | €258 | €381 | +€123 | +47.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,352 | €10,373 | +€2,020 | +24.2% |
| Other operating charges | 640/8 | €1,864 | €2,767 | +€902 | +48.4% |
| Gross operating margin | 9900 | €96,700 | €116,316 | +€19,617 | +20.3% |
| Operating profit (loss) | 9901 | €86,483 | €103,177 | +€16,694 | +19.3% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €912 | €844 | -€68 | -7.4% |
| Recurring financial charges | 65 | €912 | €844 | -€68 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €85,571 | €102,334 | +€16,763 | +19.6% |
| Income taxes | 67/77 | €24,707 | €35,444 | +€10,738 | +43.5% |
| Profit (loss) for the period | 9904 | €60,864 | €66,890 | +€6,025 | +9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €60,864 | €66,890 | +€6,025 | +9.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.