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
- Tangible fixed assets +€12,785
up €12,785 (+289%), from €4,429 to €17,214
of which Furniture and vehicles: +€14,031
- Cash +€4,903
up €4,903 (+3.8%), from €127,654 to €132,557
mainly Net result for the year (+€20,206) and Depreciation (+€4,174)
- Receivables within one year -€3,803
down €3,803 (-24.6%), from €15,460 to €11,657
- Reserves +€11,956
up €11,956 (+10.3%), from €116,434 to €128,390
- Tax, wage and social debts +€3,074
up €3,074 (+16.3%), from €18,864 to €21,938
- Gross operating margin +€10,779
up €10,779 (+51.0%), from €21,151 to €31,930
- Taxes +€2,054
up €2,054 (+52.2%), from €3,931 to €5,985
- Depreciation +€1,883
up €1,883 (+82.2%), from €2,291 to €4,174
- Financial charges -€708
down €708 (-50.1%), from €1,413 to €705
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 | €147,544 | €161,429 | +€13,885 | +9.4% |
| Fixed assets | 21/28 | €4,429 | €17,214 | +€12,785 | +289% |
| Tangible fixed assets | 22/27 | €4,429 | €17,214 | +€12,785 | +289% |
| Plant, machinery and equipment | 23 | €2,807 | €1,561 | -€1,246 | -44.4% |
| Furniture and vehicles | 24 | €1,622 | €15,653 | +€14,031 | +865% |
| Current assets | 29/58 | €143,115 | €144,215 | +€1,100 | +0.8% |
| Amounts receivable within one year | 40/41 | €15,460 | €11,657 | -€3,803 | -24.6% |
| Trade receivables | 40 | €15,460 | €11,657 | -€3,803 | -24.6% |
| Cash at bank and in hand | 54/58 | €127,654 | €132,557 | +€4,903 | +3.8% |
| Total equity and liabilities | 10/49 | €147,544 | €161,429 | +€13,885 | +9.4% |
| Equity | 10/15 | €126,434 | €138,390 | +€11,956 | +9.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €116,434 | €128,390 | +€11,956 | +10.3% |
| Distributable reserves | 133 | €116,434 | €128,390 | +€11,956 | +10.3% |
| Amounts payable | 17/49 | €21,110 | €23,039 | +€1,929 | +9.1% |
| Amounts payable within one year | 42/48 | €21,110 | €23,039 | +€1,929 | +9.1% |
| Trade debts | 44 | €1,255 | €562 | -€693 | -55.2% |
| Suppliers | 440/4 | €1,255 | €562 | -€693 | -55.2% |
| Taxes, remuneration and social security | 45 | €18,864 | €21,938 | +€3,074 | +16.3% |
| Taxes | 450/3 | €18,864 | €21,938 | +€3,074 | +16.3% |
| Other amounts payable | 47/48 | €992 | €539 | -€453 | -45.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,291 | €4,174 | +€1,883 | +82.2% |
| Other operating charges | 640/8 | €991 | €879 | -€112 | -11.3% |
| Gross operating margin | 9900 | €21,151 | €31,930 | +€10,779 | +51.0% |
| Operating profit (loss) | 9901 | €17,869 | €26,878 | +€9,009 | +50.4% |
| Financial income | 75/76B | - | €18 | +€18 | |
| Recurring financial income | 75 | - | €18 | +€18 | |
| Financial charges | 65/66B | €1,413 | €705 | -€708 | -50.1% |
| Recurring financial charges | 65 | €1,413 | €705 | -€708 | -50.1% |
| Profit (loss) for the period before taxes | 9903 | €16,456 | €26,191 | +€9,735 | +59.2% |
| Income taxes | 67/77 | €3,931 | €5,985 | +€2,054 | +52.2% |
| Profit (loss) for the period | 9904 | €12,525 | €20,206 | +€7,681 | +61.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,525 | €20,206 | +€7,681 | +61.3% |
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 30 October 2026 via checked.be.