GLOBAL PROBLEM SOLVING COUNSELLORS: 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 PROBLEM SOLVING COUNSELLORS
Largest movements
- Tangible fixed assets -€28,566
down €28,566 (-20.4%), from €140,107 to €111,541
- Cash +€26,955
up €26,955 (+198%), from €13,626 to €40,581
mainly Net result for the year (+€42,010) and Depreciation (+€28,566)
- Receivables within one year +€26,415
up €26,415 (+351%), from €7,515 to €33,930
of which Trade receivables: +€31,940
- Reserves +€41,500
up €41,500 (+2,231%), from €1,860 to €43,360
of which Distributable reserves: +€41,500
- Debts after one year -€25,972
down €25,972 (-24.2%), from €107,186 to €81,215
- Tax, wage and social debts +€14,184
up €14,184 (+195%), from €7,288 to €21,472
of which Taxes: +€10,556
- Trade debts -€6,797
down €6,797 (-94.5%), from €7,192 to €395
- Other debts +€2,005
up €2,005 (+73.1%), from €2,742 to €4,747
- Gross operating margin +€80,552
up €80,552 (+719%), from €11,205 to €91,757
- Depreciation +€25,844
up €25,844 (+950%), from €2,721 to €28,566
- Taxes +€16,855
up €16,855 (+43,519%), from €39 to €16,894
- Other operating charges -€9,777
down €9,777 (-97.5%), from €10,023 to €246
- Financial charges +€3,002
up €3,002 (+289%), from €1,039 to €4,042
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 | €161,344 | €187,573 | +€26,229 | +16.3% |
| Fixed assets | 21/28 | €140,203 | €111,637 | -€28,566 | -20.4% |
| Tangible fixed assets | 22/27 | €140,107 | €111,541 | -€28,566 | -20.4% |
| Furniture and vehicles | 24 | €140,107 | €111,541 | -€28,566 | -20.4% |
| Financial fixed assets | 28 | €96 | €96 | = | 0.0% |
| Current assets | 29/58 | €21,141 | €75,935 | +€54,794 | +259% |
| Amounts receivable within one year | 40/41 | €7,515 | €33,930 | +€26,415 | +351% |
| Trade receivables | 40 | €1,940 | €33,880 | +€31,940 | +1,646% |
| Other amounts receivable | 41 | €5,575 | €50 | -€5,525 | -99.1% |
| Cash at bank and in hand | 54/58 | €13,626 | €40,581 | +€26,955 | +198% |
| Deferred charges and accrued income | 490/1 | €0 | €1,424 | +€1,424 | |
| Total equity and liabilities | 10/49 | €161,344 | €187,573 | +€26,229 | +16.3% |
| Equity | 10/15 | €11,763 | €53,772 | +€42,010 | +357% |
| Contributions | 10/11 | €9,150 | €9,150 | = | 0.0% |
| Reserves | 13 | €1,860 | €43,360 | +€41,500 | +2,231% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €41,500 | +€41,500 | |
| Profit (loss) carried forward | 14 | €753 | €1,262 | +€510 | +67.7% |
| Amounts payable | 17/49 | €149,581 | €133,800 | -€15,781 | -10.6% |
| Amounts payable after more than one year | 17 | €107,186 | €81,215 | -€25,972 | -24.2% |
| Financial debts | 170/4 | €107,186 | €81,215 | -€25,972 | -24.2% |
| Amounts payable within one year | 42/48 | €42,395 | €52,586 | +€10,191 | +24.0% |
| Current portion of amounts payable after more than one year | 42 | €25,173 | €25,972 | +€799 | +3.2% |
| Trade debts | 44 | €7,192 | €395 | -€6,797 | -94.5% |
| Suppliers | 440/4 | €7,192 | €395 | -€6,797 | -94.5% |
| Taxes, remuneration and social security | 45 | €7,288 | €21,472 | +€14,184 | +195% |
| Taxes | 450/3 | €39 | €10,594 | +€10,556 | +27,255% |
| Remuneration and social security | 454/9 | €7,249 | €10,878 | +€3,629 | +50.1% |
| Other amounts payable | 47/48 | €2,742 | €4,747 | +€2,005 | +73.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,721 | €28,566 | +€25,844 | +950% |
| Other operating charges | 640/8 | €10,023 | €246 | -€9,777 | -97.5% |
| Gross operating margin | 9900 | €11,205 | €91,757 | +€80,552 | +719% |
| Operating profit (loss) | 9901 | -€1,540 | €62,945 | +€64,485 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,039 | €4,042 | +€3,002 | +289% |
| Recurring financial charges | 65 | €1,039 | €4,042 | +€3,002 | +289% |
| Profit (loss) for the period before taxes | 9903 | -€2,579 | €58,903 | +€61,483 | |
| Income taxes | 67/77 | €39 | €16,894 | +€16,855 | +43,519% |
| Profit (loss) for the period | 9904 | -€2,618 | €42,010 | +€44,628 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,618 | €42,010 | +€44,628 |
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 27 October 2026 via checked.be.