INSIGHTS FOR ACTION: what changed
What changed
INSIGHTS FOR ACTION
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€10,656
2024 · €3,696+€6,960
Equity
€301,754
2024 · €348,466-€46,712
Cash
€38,372
2024 · €150,346-€111,975
Balance sheet total
€700,085
2024 · €818,183-€118,099
Largest movements
Assets
- Cash -€111,975
down €111,975 (-74.5%), from €150,346 to €38,372
mainly Contributions, distributions and other (-€57,368) and Debts after one year (-€39,024)
- Tangible fixed assets -€27,074
down €27,074 (-5.3%), from €506,674 to €479,600
of which Land and buildings: -€22,398
- Current investments +€22,191
up €22,191 (+14.5%), from €152,778 to €174,970
Equity and liabilities
- Reserves -€46,712
down €46,712 (-14.4%), from €324,678 to €277,966
of which Distributable reserves: -€43,780
- Debts after one year -€39,024
down €39,024 (-10.9%), from €356,739 to €317,715
- Other debts -€31,062
down €31,062 (-75.6%), from €41,062 to €10,000
Income statement
- Gross operating margin +€6,463
up €6,463 (+15.5%), from €41,641 to €48,104
- Depreciation -€4,000
down €4,000 (-12.9%), from €31,075 to €27,074
- Taxes +€2,183
up €2,183 (+86.9%), from €2,513 to €4,695
- Financial income -€1,673
down €1,673 (-36.9%), from €4,537 to €2,864
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€3,696
Gross operating margin
+€6,463
Depreciation
+€4,000
Other operating charges
-€16
Financial income
-€1,673
Financial charges
+€368
Taxes
-€2,183
Result 2025
€10,656
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€6,270
Investment
-€22,191
Financing
-€96,054
Cash 2024
€150,346
From operations (derived)
+€6,270
Net result for the year
+€10,656
Depreciation
+€27,074
Receivables within one year
+€681
Deferred charges and accrued income
+€559
Provisions
-€977
Trade debts
+€336
Tax, wage and social debts
-€997
Other debts
-€31,062
Investment (derived)
-€22,191
Current investments
-€22,191
Financing
-€96,054
Debts after one year
-€39,024
Current portion of long-term debt
+€338
Contributions, distributions and other
-€57,368
Cash 2025
€38,372
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €818,183 | €700,085 | -€118,099 | -14.4% |
| Fixed assets | 21/28 | €506,674 | €479,600 | -€27,074 | -5.3% |
| Tangible fixed assets | 22/27 | €506,674 | €479,600 | -€27,074 | -5.3% |
| Land and buildings | 22 | €492,019 | €469,621 | -€22,398 | -4.6% |
| Plant, machinery and equipment | 23 | €7,454 | €5,211 | -€2,242 | -30.1% |
| Furniture and vehicles | 24 | €7,202 | €4,768 | -€2,434 | -33.8% |
| Current assets | 29/58 | €311,509 | €220,485 | -€91,024 | -29.2% |
| Amounts receivable within one year | 40/41 | €4,780 | €4,098 | -€681 | -14.3% |
| Trade receivables | 40 | €3,750 | €0 | -€3,750 | -100% |
| Other amounts receivable | 41 | €1,030 | €4,098 | +€3,069 | +298% |
| Current investments | 50/53 | €152,778 | €174,970 | +€22,191 | +14.5% |
| Cash at bank and in hand | 54/58 | €150,346 | €38,372 | -€111,975 | -74.5% |
| Deferred charges and accrued income | 490/1 | €3,605 | €3,046 | -€559 | -15.5% |
| Total equity and liabilities | 10/49 | €818,183 | €700,085 | -€118,099 | -14.4% |
| Equity | 10/15 | €348,466 | €301,754 | -€46,712 | -13.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €324,678 | €277,966 | -€46,712 | -14.4% |
| Tax-exempt reserves | 132 | €79,159 | €76,227 | -€2,932 | -3.7% |
| Distributable reserves | 133 | €245,518 | €201,738 | -€43,780 | -17.8% |
| Profit (loss) carried forward | 14 | €5,239 | €5,239 | = | 0.0% |
| Provisions and deferred taxes | 16 | €26,386 | €25,409 | -€977 | -3.7% |
| Deferred taxes | 168 | €26,386 | €25,409 | -€977 | -3.7% |
| Amounts payable | 17/49 | €443,330 | €372,921 | -€70,409 | -15.9% |
| Amounts payable after more than one year | 17 | €356,739 | €317,715 | -€39,024 | -10.9% |
| Financial debts | 170/4 | €356,739 | €317,715 | -€39,024 | -10.9% |
| Amounts payable within one year | 42/48 | €86,591 | €55,206 | -€31,385 | -36.2% |
| Current portion of amounts payable after more than one year | 42 | €38,686 | €39,024 | +€338 | +0.9% |
| Trade debts | 44 | €876 | €1,212 | +€336 | +38.3% |
| Suppliers | 440/4 | €876 | €1,212 | +€336 | +38.3% |
| Taxes, remuneration and social security | 45 | €5,967 | €4,970 | -€997 | -16.7% |
| Taxes | 450/3 | €5,967 | €4,970 | -€997 | -16.7% |
| Other amounts payable | 47/48 | €41,062 | €10,000 | -€31,062 | -75.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,075 | €27,074 | -€4,000 | -12.9% |
| Other operating charges | 640/8 | €6,051 | €6,066 | +€16 | +0.3% |
| Gross operating margin | 9900 | €41,641 | €48,104 | +€6,463 | +15.5% |
| Operating profit (loss) | 9901 | €4,516 | €14,964 | +€10,447 | +231% |
| Financial income | 75/76B | €4,537 | €2,864 | -€1,673 | -36.9% |
| Recurring financial income | 75 | €4,537 | €2,864 | -€1,673 | -36.9% |
| Financial charges | 65/66B | €3,822 | €3,454 | -€368 | -9.6% |
| Recurring financial charges | 65 | €3,822 | €3,454 | -€368 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €5,231 | €14,374 | +€9,143 | +175% |
| Transfer from deferred taxes | 780 | €977 | €977 | = | 0.0% |
| Income taxes | 67/77 | €2,513 | €4,695 | +€2,183 | +86.9% |
| Profit (loss) for the period | 9904 | €3,696 | €10,656 | +€6,960 | +188% |
| Transfer from tax-exempt reserves | 789 | €2,932 | €2,932 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,628 | €13,588 | +€6,960 | +105% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.