LIMITED CONSULTING: 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.
LIMITED CONSULTING
Largest movements
- Receivables within one year -€15,345
down €15,345 (-18.7%), from €82,203 to €66,858
of which Trade receivables: -€12,308
- Cash +€5,176
up €5,176 (+2,518%), from €206 to €5,382
mainly Receivables within one year (+€15,345) and Net result for the year (+€4,171)
- Trade debts -€18,205
down €18,205 (-78.3%), from €23,260 to €5,055
- Other debts -€4,700
no longer reported in 2025 (was €4,700)
- Profit (loss) carried forward +€4,171
up €4,171 (+28.0%), from €14,886 to €19,056
- Advances received +€2,433
up €2,433 (+8.5%), from €28,566 to €30,999
- Tax, wage and social debts +€2,222
up €2,222 (+40.8%), from €5,444 to €7,665
- Gross operating margin +€5,035
up €5,035 (+77.1%), from €6,526 to €11,561
- Write-downs +€2,183
new in 2025: €2,183
- Other operating charges +€1,652
up €1,652 (+197%), from €840 to €2,492
- Taxes +€776
up €776 (+21.0%), from €3,691 to €4,467
- Financial charges +€741
up €741 (+262%), from €283 to €1,023
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 | €83,133 | €73,164 | -€9,968 | -12.0% |
| Fixed assets | 21/28 | €724 | €924 | +€200 | +27.6% |
| Tangible fixed assets | 22/27 | €599 | €299 | -€300 | -50.1% |
| Furniture and vehicles | 24 | €599 | €299 | -€300 | -50.1% |
| Financial fixed assets | 28 | €125 | €625 | +€500 | +400% |
| Current assets | 29/58 | €82,408 | €72,240 | -€10,168 | -12.3% |
| Amounts receivable within one year | 40/41 | €82,203 | €66,858 | -€15,345 | -18.7% |
| Trade receivables | 40 | €20,026 | €7,719 | -€12,308 | -61.5% |
| Other amounts receivable | 41 | €62,176 | €59,140 | -€3,037 | -4.9% |
| Cash at bank and in hand | 54/58 | €206 | €5,382 | +€5,176 | +2,518% |
| Total equity and liabilities | 10/49 | €83,133 | €73,164 | -€9,968 | -12.0% |
| Equity | 10/15 | €21,086 | €25,256 | +€4,171 | +19.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,886 | €19,056 | +€4,171 | +28.0% |
| Amounts payable | 17/49 | €62,047 | €47,908 | -€14,139 | -22.8% |
| Amounts payable after more than one year | 17 | - | €2,155 | +€2,155 | |
| Financial debts | 170/4 | - | €2,155 | +€2,155 | |
| Amounts payable within one year | 42/48 | €62,047 | €45,753 | -€16,294 | -26.3% |
| Current portion of amounts payable after more than one year | 42 | - | €2,033 | +€2,033 | |
| Financial debts | 43 | €77 | - | -€77 | |
| Other loans | 439 | €77 | - | -€77 | |
| Trade debts | 44 | €23,260 | €5,055 | -€18,205 | -78.3% |
| Suppliers | 440/4 | €23,260 | €5,055 | -€18,205 | -78.3% |
| Advances received on contracts in progress | 46 | €28,566 | €30,999 | +€2,433 | +8.5% |
| Taxes, remuneration and social security | 45 | €5,444 | €7,665 | +€2,222 | +40.8% |
| Taxes | 450/3 | €5,444 | €7,665 | +€2,222 | +40.8% |
| Other amounts payable | 47/48 | €4,700 | - | -€4,700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €300 | €300 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,183 | +€2,183 | |
| Other operating charges | 640/8 | €840 | €2,492 | +€1,652 | +197% |
| Gross operating margin | 9900 | €6,526 | €11,561 | +€5,035 | +77.1% |
| Operating profit (loss) | 9901 | €5,387 | €6,587 | +€1,200 | +22.3% |
| Financial income | 75/76B | €2,659 | €3,074 | +€415 | +15.6% |
| Recurring financial income | 75 | €2,659 | €3,074 | +€415 | +15.6% |
| Financial charges | 65/66B | €283 | €1,023 | +€741 | +262% |
| Recurring financial charges | 65 | €283 | €1,023 | +€741 | +262% |
| Profit (loss) for the period before taxes | 9903 | €7,763 | €8,638 | +€875 | +11.3% |
| Income taxes | 67/77 | €3,691 | €4,467 | +€776 | +21.0% |
| Profit (loss) for the period | 9904 | €4,072 | €4,171 | +€99 | +2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,072 | €4,171 | +€99 | +2.4% |
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 24 October 2026 via checked.be.