KEY PERFORMANCE INDICATORS 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.
KEY PERFORMANCE INDICATORS CONSULTANCY
Largest movements
- Receivables within one year -€21,282
down €21,282 (-94.3%), from €22,566 to €1,284
of which Trade receivables: -€21,651
- Tangible fixed assets -€1,617
down €1,617 (-22.3%), from €7,237 to €5,620
of which Plant, machinery and equipment: -€1,236
- Deferred charges and accrued income +€1,156
new in 2025: €1,156
- Cash -€631
down €631 (-85.9%), from €734 to €103
mainly Advances received (-€22,249) and Net result for the year (-€8,947)
- Advances received -€22,249
no longer reported in 2025 (was €22,249)
- Profit (loss) carried forward -€8,947
down €8,947 (-26.3%), from -€33,957 to -€42,905
- Tax, wage and social debts +€7,995
up €7,995 (+620.3%), from €1,289 to €9,284
- Trade debts +€876
up €876 (+25.0%), from €3,507 to €4,383
- Gross operating margin -€15,111
down €15,111, from €10,382 to -€4,729
- Financial charges -€2,586
down €2,586 (-75.3%), from €3,434 to €848
- Taxes -€415
down €415 (-57.6%), from €721 to €306
- Other operating charges -€151
down €151 (-9.5%), from €1,598 to €1,447
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 | €30,537 | €8,163 | -€22,374 | -73.3% |
| Fixed assets | 21/28 | €7,237 | €5,620 | -€1,617 | -22.3% |
| Tangible fixed assets | 22/27 | €7,237 | €5,620 | -€1,617 | -22.3% |
| Plant, machinery and equipment | 23 | €6,065 | €4,829 | -€1,236 | -20.4% |
| Other tangible fixed assets | 26 | €1,172 | €791 | -€381 | -32.5% |
| Current assets | 29/58 | €23,300 | €2,543 | -€20,757 | -89.1% |
| Amounts receivable within one year | 40/41 | €22,566 | €1,284 | -€21,282 | -94.3% |
| Trade receivables | 40 | €22,566 | €914 | -€21,651 | -95.9% |
| Other amounts receivable | 41 | - | €369 | +€369 | |
| Cash at bank and in hand | 54/58 | €734 | €103 | -€631 | -85.9% |
| Deferred charges and accrued income | 490/1 | - | €1,156 | +€1,156 | |
| Total equity and liabilities | 10/49 | €30,537 | €8,163 | -€22,374 | -73.3% |
| Equity | 10/15 | -€21,557 | -€30,505 | -€8,947 | -41.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,957 | -€42,905 | -€8,947 | -26.3% |
| Amounts payable | 17/49 | €52,094 | €38,667 | -€13,427 | -25.8% |
| Amounts payable after more than one year | 17 | €25,000 | €25,000 | = | 0.0% |
| Financial debts | 170/4 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €27,094 | €13,667 | -€13,427 | -49.6% |
| Trade debts | 44 | €3,507 | €4,383 | +€876 | +25.0% |
| Suppliers | 440/4 | €3,507 | €4,383 | +€876 | +25.0% |
| Advances received on contracts in progress | 46 | €22,249 | - | -€22,249 | |
| Taxes, remuneration and social security | 45 | €1,289 | €9,284 | +€7,995 | +620.3% |
| Taxes | 450/3 | €1,289 | €9,284 | +€7,995 | +620.3% |
| Other amounts payable | 47/48 | €49 | €1 | -€48 | -98.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,617 | €1,617 | = | 0.0% |
| Other operating charges | 640/8 | €1,598 | €1,447 | -€151 | -9.5% |
| Gross operating margin | 9900 | €10,382 | -€4,729 | -€15,111 | |
| Operating profit (loss) | 9901 | €7,166 | -€7,793 | -€14,960 | |
| Financial charges | 65/66B | €3,434 | €848 | -€2,586 | -75.3% |
| Recurring financial charges | 65 | €3,434 | €848 | -€2,586 | -75.3% |
| Profit (loss) for the period before taxes | 9903 | €3,733 | -€8,641 | -€12,373 | |
| Income taxes | 67/77 | €721 | €306 | -€415 | -57.6% |
| Profit (loss) for the period | 9904 | €3,011 | -€8,947 | -€11,958 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,011 | -€8,947 | -€11,958 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.