GENERAL CONSULTING & CONTRACTING: 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.
What changed
GENERAL CONSULTING & CONTRACTING
NACE 62.200, Computer consultancy and computer facilities management
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€18,643
2024 · €221,374-€240,017
Equity
€386,479
2024 · €405,122-€18,643
Cash
€49,266
2024 · €48,634+€632
Balance sheet total
€406,855
2024 · €421,884-€15,029
Largest movements
Assets
- Receivables within one year -€15,436
down €15,436 (-100%), from €15,436 to €0
of which Other amounts receivable: -€15,436
Equity and liabilities
- Profit (loss) carried forward -€18,643
new in 2025: -€18,643
Income statement
- Gross operating margin -€206,585
down €206,585, from €201,644 to -€4,941
- Write-downs +€81,746
no longer reported in 2025 (was -€81,746)
- Taxes -€46,512
down €46,512 (-100%), from €46,512 to €0
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.
Result 2024
€221,374
Gross operating margin
-€206,585
Depreciation
-€273
Write-downs
-€81,746
Other operating charges
+€1,846
Financial income
-€2
Financial charges
+€229
Taxes
+€46,512
Result 2025
-€18,643
raises the resultlowers the result
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.
From operations
+€5,662
Investment
-€5,031
Financing
€0
Cash 2024
€48,634
From operations (derived)
+€5,662
Net result for the year
-€18,643
Depreciation
+€5,059
Receivables within one year
+€15,436
Deferred charges and accrued income
+€196
Trade debts
+€1,429
Other debts
+€2,185
Investment (derived)
-€5,031
Investment in fixed assets (net)
-€5,031
Cash 2025
€49,266
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €421,884 | €406,855 | -€15,029 | -3.6% |
| Fixed assets | 21/28 | €355,618 | €355,589 | -€29 | 0.0% |
| Tangible fixed assets | 22/27 | €355,618 | €355,589 | -€29 | 0.0% |
| Land and buildings | 22 | €350,841 | €346,965 | -€3,875 | -1.1% |
| Plant, machinery and equipment | 23 | €4,777 | €8,624 | +€3,847 | +80.5% |
| Current assets | 29/58 | €66,266 | €51,266 | -€15,001 | -22.6% |
| Stocks and contracts in progress | 3 | €2,000 | €2,000 | = | 0.0% |
| Stocks | 30/36 | €2,000 | €2,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15,436 | €0 | -€15,436 | -100% |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | €15,436 | €0 | -€15,436 | -100% |
| Cash at bank and in hand | 54/58 | €48,634 | €49,266 | +€632 | +1.3% |
| Deferred charges and accrued income | 490/1 | €196 | €0 | -€196 | -100% |
| Total equity and liabilities | 10/49 | €421,884 | €406,855 | -€15,029 | -3.6% |
| Equity | 10/15 | €405,122 | €386,479 | -€18,643 | -4.6% |
| Contributions | 10/11 | €40,682 | €40,682 | = | 0.0% |
| Revaluation surpluses | 12 | €97,374 | €97,374 | = | 0.0% |
| Reserves | 13 | €267,066 | €267,066 | = | 0.0% |
| Distributable reserves | 133 | €267,066 | €267,066 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€18,643 | -€18,643 | |
| Amounts payable | 17/49 | €16,762 | €20,376 | +€3,614 | +21.6% |
| Amounts payable within one year | 42/48 | €16,762 | €20,376 | +€3,614 | +21.6% |
| Trade debts | 44 | €250 | €1,679 | +€1,429 | +572% |
| Suppliers | 440/4 | €250 | €1,679 | +€1,429 | +572% |
| Taxes, remuneration and social security | 45 | €16,512 | €16,512 | = | 0.0% |
| Taxes | 450/3 | €16,512 | €16,512 | = | 0.0% |
| Other amounts payable | 47/48 | - | €2,185 | +€2,185 | |
| Non-recurring operating income | 76A | €210,265 | - | -€210,265 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,787 | €5,059 | +€273 | +5.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€81,746 | - | +€81,746 | |
| Other operating charges | 640/8 | €10,444 | €8,598 | -€1,846 | -17.7% |
| Gross operating margin | 9900 | €201,644 | -€4,941 | -€206,585 | |
| Operating profit (loss) | 9901 | €268,159 | -€18,598 | -€286,757 | |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €274 | €45 | -€229 | -83.6% |
| Recurring financial charges | 65 | €274 | €45 | -€229 | -83.6% |
| Profit (loss) for the period before taxes | 9903 | €267,887 | -€18,643 | -€286,530 | |
| Income taxes | 67/77 | €46,512 | €0 | -€46,512 | -100% |
| Profit (loss) for the period | 9904 | €221,374 | -€18,643 | -€240,017 | |
| Profit (loss) for the period to be appropriated | 9905 | €221,374 | -€18,643 | -€240,017 |
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 22 October 2026 via checked.be.