HOW CONSULTANCY: what changed
Two fiscal 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.
HOW CONSULTANCY
Largest movements
- Deferred charges and accrued income +€8,476
up €8,476 (+7694.9%), from €110 to €8,586
- Current investments -€6,660
down €6,660 (-10.6%), from €62,872 to €56,212
- Cash -€6,055
down €6,055 (-72.6%), from €8,343 to €2,288
mainly Contributions, distributions and other (-€39,450) and Tax, wage and social debts (-€9,920)
- Tangible fixed assets -€6,022
down €6,022 (-20.2%), from €29,774 to €23,752
- Receivables within one year +€3,456
up €3,456 (+27.7%), from €12,465 to €15,920
of which Other amounts receivable: +€12,437
- Other debts +€26,887
up €26,887 (+368.3%), from €7,300 to €34,187
- Reserves -€16,121
down €16,121 (-13.4%), from €120,368 to €104,246
of which Distributable reserves: -€16,121
- Tax, wage and social debts -€9,920
down €9,920 (-93.1%), from €10,659 to €739
- Trade debts -€4,060
down €4,060 (-90.8%), from €4,474 to €413
- Debts after one year -€3,138
down €3,138 (-100.0%), from €3,138 to €0
- Gross operating margin -€20,596
down €20,596 (-31.4%), from €65,623 to €45,026
- Taxes -€7,170
down €7,170 (-36.5%), from €19,662 to €12,492
- Depreciation +€726
up €726 (+7.5%), from €9,679 to €10,406
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 | €158,564 | €151,758 | -€6,806 | -4.3% |
| Fixed assets | 21/28 | €29,774 | €23,752 | -€6,022 | -20.2% |
| Tangible fixed assets | 22/27 | €29,774 | €23,752 | -€6,022 | -20.2% |
| Furniture and vehicles | 24 | €29,774 | €23,752 | -€6,022 | -20.2% |
| Current assets | 29/58 | €128,790 | €128,006 | -€784 | -0.6% |
| Amounts receivable after more than one year | 29 | €45,000 | €45,000 | = | 0.0% |
| Trade receivables | 290 | €45,000 | €45,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,465 | €15,920 | +€3,456 | +27.7% |
| Trade receivables | 40 | €9,480 | €498 | -€8,982 | -94.7% |
| Other amounts receivable | 41 | €2,985 | €15,422 | +€12,437 | +416.7% |
| Current investments | 50/53 | €62,872 | €56,212 | -€6,660 | -10.6% |
| Cash at bank and in hand | 54/58 | €8,343 | €2,288 | -€6,055 | -72.6% |
| Deferred charges and accrued income | 490/1 | €110 | €8,586 | +€8,476 | +7694.9% |
| Total equity and liabilities | 10/49 | €158,564 | €151,758 | -€6,806 | -4.3% |
| Equity | 10/15 | €128,568 | €112,446 | -€16,121 | -12.5% |
| Contributions | 10/11 | €8,200 | €8,200 | = | 0.0% |
| Reserves | 13 | €120,368 | €104,246 | -€16,121 | -13.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €120,368 | €104,246 | -€16,121 | -13.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €29,996 | €39,312 | +€9,315 | +31.1% |
| Amounts payable after more than one year | 17 | €3,138 | €0 | -€3,138 | -100.0% |
| Financial debts | 170/4 | €3,138 | €0 | -€3,138 | -100.0% |
| Amounts payable within one year | 42/48 | €26,471 | €38,477 | +€12,006 | +45.4% |
| Current portion of amounts payable after more than one year | 42 | €4,038 | €3,138 | -€901 | -22.3% |
| Trade debts | 44 | €4,474 | €413 | -€4,060 | -90.8% |
| Suppliers | 440/4 | €4,474 | €413 | -€4,060 | -90.8% |
| Taxes, remuneration and social security | 45 | €10,659 | €739 | -€9,920 | -93.1% |
| Taxes | 450/3 | €10,659 | €739 | -€9,920 | -93.1% |
| Other amounts payable | 47/48 | €7,300 | €34,187 | +€26,887 | +368.3% |
| Accrued charges and deferred income | 492/3 | €387 | €835 | +€447 | +115.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,679 | €10,406 | +€726 | +7.5% |
| Other operating charges | 640/8 | €1,246 | €1,270 | +€25 | +2.0% |
| Gross operating margin | 9900 | €65,623 | €45,026 | -€20,596 | -31.4% |
| Operating profit (loss) | 9901 | €54,698 | €33,350 | -€21,347 | -39.0% |
| Financial income | 75/76B | €3,047 | €3,070 | +€23 | +0.7% |
| Recurring financial income | 75 | €3,047 | €3,070 | +€23 | +0.7% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €719 | €599 | -€120 | -16.7% |
| Recurring financial charges | 65 | €719 | €599 | -€120 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | €57,026 | €35,821 | -€21,205 | -37.2% |
| Income taxes | 67/77 | €19,662 | €12,492 | -€7,170 | -36.5% |
| Profit (loss) for the period | 9904 | €37,364 | €23,329 | -€14,036 | -37.6% |
| Profit (loss) for the period to be appropriated | 9905 | €37,364 | €23,329 | -€14,036 | -37.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.