Holding Consultance: 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.
Holding Consultance
Largest movements
- Cash -€2.1m
down €2.1m (-49.1%), from €4.2m to €2.1m
mainly Other debts (-€1.5m) and Receivables after one year (-€1.4m)
- Receivables after one year +€1.4m
up €1.4m (+23.4%), from €5.8m to €7.1m
- Current investments -€335,675
down €335,675 (-91.0%), from €369,056 to €33,381
- Other debts -€1.5m
down €1.5m (-28.1%), from €5.3m to €3.8m
- Reserves +€561,936
up €561,936 (+11.6%), from €4.9m to €5.4m
of which Distributable reserves: +€688,236
- Financial charges +€89,949
up €89,949 (+4,234%), from €2,125 to €92,073
- Financial income +€84,154
up €84,154 (+80.9%), from €103,987 to €188,141
- Gross operating margin +€44,635
up €44,635 (+6.7%), from €662,249 to €706,883
- Other operating charges -€24,073
down €24,073 (-79.0%), from €30,480 to €6,408
- Taxes +€8,863
up €8,863 (+5.1%), from €174,978 to €183,842
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 | €10,577,403 | €9,586,613 | -€990,791 | -9.4% |
| Fixed assets | 21/28 | €163,171 | €212,405 | +€49,233 | +30.2% |
| Tangible fixed assets | 22/27 | €133,171 | €82,405 | -€50,767 | -38.1% |
| Plant, machinery and equipment | 23 | €6,425 | €6,425 | = | 0.0% |
| Furniture and vehicles | 24 | €57,347 | €22,913 | -€34,434 | -60.0% |
| Other tangible fixed assets | 26 | €69,400 | €53,067 | -€16,333 | -23.5% |
| Financial fixed assets | 28 | €30,000 | €130,000 | +€100,000 | +333% |
| Current assets | 29/58 | €10,414,232 | €9,374,208 | -€1.0m | -10.0% |
| Amounts receivable after more than one year | 29 | €5,768,761 | €7,120,761 | +€1.4m | +23.4% |
| Other amounts receivable | 291 | €5,768,761 | €7,120,761 | +€1.4m | +23.4% |
| Amounts receivable within one year | 40/41 | €80,285 | €84,453 | +€4,168 | +5.2% |
| Trade receivables | 40 | €80,281 | €24,453 | -€55,828 | -69.5% |
| Other amounts receivable | 41 | €4 | €60,000 | +€59,996 | +1,587,202% |
| Current investments | 50/53 | €369,056 | €33,381 | -€335,675 | -91.0% |
| Cash at bank and in hand | 54/58 | €4,195,957 | €2,135,613 | -€2.1m | -49.1% |
| Deferred charges and accrued income | 490/1 | €174 | - | -€174 | |
| Total equity and liabilities | 10/49 | €10,577,403 | €9,586,613 | -€990,791 | -9.4% |
| Equity | 10/15 | €5,138,332 | €5,700,268 | +€561,936 | +10.9% |
| Contributions | 10/11 | €276,417 | €276,417 | = | 0.0% |
| Reserves | 13 | €4,861,915 | €5,423,850 | +€561,936 | +11.6% |
| Non-distributable reserves | 130/1 | €28,509 | €28,509 | = | 0.0% |
| Reserves not available under the articles | 1311 | €28,509 | €28,509 | = | 0.0% |
| Tax-exempt reserves | 132 | €832,425 | €706,125 | -€126,300 | -15.2% |
| Distributable reserves | 133 | €4,000,981 | €4,689,217 | +€688,236 | +17.2% |
| Amounts payable | 17/49 | €5,439,071 | €3,886,345 | -€1.6m | -28.5% |
| Amounts payable within one year | 42/48 | €5,439,071 | €3,886,345 | -€1.6m | -28.5% |
| Current portion of amounts payable after more than one year | 42 | €41,817 | €18,806 | -€23,011 | -55.0% |
| Trade debts | 44 | €39,363 | - | -€39,363 | |
| Suppliers | 440/4 | €39,363 | - | -€39,363 | |
| Taxes, remuneration and social security | 45 | €9,882 | €20,683 | +€10,801 | +109% |
| Taxes | 450/3 | €9,882 | €20,683 | +€10,801 | +109% |
| Other amounts payable | 47/48 | €5,348,009 | €3,846,856 | -€1.5m | -28.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,798 | €50,767 | -€31 | -0.1% |
| Other operating charges | 640/8 | €30,480 | €6,408 | -€24,073 | -79.0% |
| Gross operating margin | 9900 | €662,249 | €706,883 | +€44,635 | +6.7% |
| Operating profit (loss) | 9901 | €580,971 | €649,709 | +€68,738 | +11.8% |
| Financial income | 75/76B | €103,987 | €188,141 | +€84,154 | +80.9% |
| Recurring financial income | 75 | €103,987 | €188,141 | +€84,154 | +80.9% |
| Financial charges | 65/66B | €2,125 | €92,073 | +€89,949 | +4,234% |
| Recurring financial charges | 65 | €2,125 | €92,073 | +€89,949 | +4,234% |
| Profit (loss) for the period before taxes | 9903 | €682,834 | €745,777 | +€62,944 | +9.2% |
| Income taxes | 67/77 | €174,978 | €183,842 | +€8,863 | +5.1% |
| Profit (loss) for the period | 9904 | €507,855 | €561,936 | +€54,080 | +10.6% |
| Transfer from tax-exempt reserves | 789 | €391,600 | €126,300 | -€265,300 | -67.7% |
| Transfer to tax-exempt reserves | 689 | €126,300 | - | -€126,300 | |
| Profit (loss) for the period to be appropriated | 9905 | €773,155 | €688,236 | -€84,920 | -11.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.