GLOBAL 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.
GLOBAL CONSULTING
Largest movements
- Receivables within one year -€19,222
down €19,222 (-70.3%), from €27,334 to €8,112
- Current investments -€3,149
down €3,149 (-39.1%), from €8,046 to €4,897
- Cash -€477
down €477 (-90.9%), from €525 to €48
mainly Contributions, distributions and other (-€25,987) and Trade debts (-€89)
- Contributions -€25,987
down €25,987 (-83.9%), from €30,987 to €5,000
- Reserves +€2,500
up €2,500 (+169.3%), from €1,477 to €3,977
- Tax, wage and social debts +€400
up €400 (+43.2%), from €927 to €1,327
- Gross operating margin +€2,512
up €2,512 (+153.7%), from €1,634 to €4,146
- Financial income -€1,621
down €1,621 (-92.7%), from €1,749 to €128
- Taxes +€359
up €359 (+38.7%), from €927 to €1,286
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 | €35,905 | €13,057 | -€22,848 | -63.6% |
| Current assets | 29/58 | €35,905 | €13,057 | -€22,848 | -63.6% |
| Amounts receivable within one year | 40/41 | €27,334 | €8,112 | -€19,222 | -70.3% |
| Other amounts receivable | 41 | €27,334 | €8,112 | -€19,222 | -70.3% |
| Current investments | 50/53 | €8,046 | €4,897 | -€3,149 | -39.1% |
| Cash at bank and in hand | 54/58 | €525 | €48 | -€477 | -90.9% |
| Total equity and liabilities | 10/49 | €35,905 | €13,057 | -€22,848 | -63.6% |
| Equity | 10/15 | €32,464 | €8,995 | -€23,469 | -72.3% |
| Contributions | 10/11 | €30,987 | €5,000 | -€25,987 | -83.9% |
| Reserves | 13 | €1,477 | €3,977 | +€2,500 | +169.3% |
| Distributable reserves | 133 | €1,477 | €3,977 | +€2,500 | +169.3% |
| Profit (loss) carried forward | 14 | - | €18 | +€18 | |
| Amounts payable | 17/49 | €3,441 | €4,062 | +€621 | +18.1% |
| Amounts payable within one year | 42/48 | €3,150 | €3,762 | +€612 | +19.4% |
| Trade debts | 44 | €1,123 | €1,035 | -€89 | -7.9% |
| Suppliers | 440/4 | €1,123 | €1,035 | -€89 | -7.9% |
| Taxes, remuneration and social security | 45 | €927 | €1,327 | +€400 | +43.2% |
| Taxes | 450/3 | €927 | €1,327 | +€400 | +43.2% |
| Other amounts payable | 47/48 | €1,100 | €1,400 | +€300 | +27.3% |
| Accrued charges and deferred income | 492/3 | €291 | €300 | +€9 | +3.2% |
| Other operating charges | 640/8 | €387 | €397 | +€10 | +2.6% |
| Gross operating margin | 9900 | €1,634 | €4,146 | +€2,512 | +153.7% |
| Operating profit (loss) | 9901 | €1,247 | €3,749 | +€2,502 | +200.6% |
| Financial income | 75/76B | €1,749 | €128 | -€1,621 | -92.7% |
| Recurring financial income | 75 | €1,749 | €128 | -€1,621 | -92.7% |
| Financial charges | 65/66B | €74 | €73 | -€1 | -1.5% |
| Recurring financial charges | 65 | €74 | €73 | -€1 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €2,922 | €3,804 | +€882 | +30.2% |
| Income taxes | 67/77 | €927 | €1,286 | +€359 | +38.7% |
| Profit (loss) for the period | 9904 | €1,994 | €2,518 | +€524 | +26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,994 | €2,518 | +€524 | +26.3% |
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 12 October 2026 via checked.be.