MAIN 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.
MAIN CONSULTING
Largest movements
- Current investments -€60,000
no longer reported in 2025 (was €60,000)
- Cash +€33,078
up €33,078 (+134%), from €24,732 to €57,810
mainly Current investments (+€60,000) and Depreciation (+€36,138)
- Tangible fixed assets -€22,635
down €22,635 (-23.9%), from €94,607 to €71,972
- Receivables within one year +€8,847
up €8,847 (+9.1%), from €97,072 to €105,919
of which Other amounts receivable: +€6,809
- Trade debts -€19,683
down €19,683 (-44.3%), from €44,419 to €24,736
- Debts after one year -€15,067
down €15,067 (-74.9%), from €20,113 to €5,047
- Tax, wage and social debts -€10,791
down €10,791 (-21.0%), from €51,326 to €40,535
of which Remuneration and social security: -€15,784
- Profit (loss) carried forward +€4,689
up €4,689 (+3.4%), from €138,014 to €142,703
- Gross operating margin -€144,856
down €144,856 (-32.6%), from €443,821 to €298,966
- Staff costs -€98,364
down €98,364 (-28.5%), from €344,629 to €246,266
- Taxes -€13,055
down €13,055 (-58.3%), from €22,404 to €9,349
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 | €289,289 | €248,547 | -€40,742 | -14.1% |
| Fixed assets | 21/28 | €105,470 | €82,835 | -€22,635 | -21.5% |
| Tangible fixed assets | 22/27 | €94,607 | €71,972 | -€22,635 | -23.9% |
| Furniture and vehicles | 24 | €94,607 | €71,972 | -€22,635 | -23.9% |
| Financial fixed assets | 28 | €10,863 | €10,863 | = | 0.0% |
| Current assets | 29/58 | €183,819 | €165,712 | -€18,107 | -9.9% |
| Amounts receivable within one year | 40/41 | €97,072 | €105,919 | +€8,847 | +9.1% |
| Trade receivables | 40 | €88,134 | €90,172 | +€2,038 | +2.3% |
| Other amounts receivable | 41 | €8,938 | €15,747 | +€6,809 | +76.2% |
| Current investments | 50/53 | €60,000 | - | -€60,000 | |
| Cash at bank and in hand | 54/58 | €24,732 | €57,810 | +€33,078 | +134% |
| Deferred charges and accrued income | 490/1 | €2,015 | €1,984 | -€31 | -1.6% |
| Total equity and liabilities | 10/49 | €289,289 | €248,547 | -€40,742 | -14.1% |
| Equity | 10/15 | €158,474 | €163,163 | +€4,689 | +3.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €138,014 | €142,703 | +€4,689 | +3.4% |
| Amounts payable | 17/49 | €130,815 | €85,384 | -€45,431 | -34.7% |
| Amounts payable after more than one year | 17 | €20,113 | €5,047 | -€15,067 | -74.9% |
| Financial debts | 170/4 | €20,113 | €5,047 | -€15,067 | -74.9% |
| Amounts payable within one year | 42/48 | €110,702 | €80,338 | -€30,364 | -27.4% |
| Current portion of amounts payable after more than one year | 42 | €14,957 | €15,067 | +€109 | +0.7% |
| Trade debts | 44 | €44,419 | €24,736 | -€19,683 | -44.3% |
| Suppliers | 440/4 | €44,419 | €24,736 | -€19,683 | -44.3% |
| Taxes, remuneration and social security | 45 | €51,326 | €40,535 | -€10,791 | -21.0% |
| Taxes | 450/3 | €11,067 | €16,060 | +€4,993 | +45.1% |
| Remuneration and social security | 454/9 | €40,260 | €24,476 | -€15,784 | -39.2% |
| Remuneration, social security and pensions | 62 | €344,629 | €246,266 | -€98,364 | -28.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,772 | €36,138 | +€1,366 | +3.9% |
| Other operating charges | 640/8 | €3,273 | €2,295 | -€978 | -29.9% |
| Gross operating margin | 9900 | €443,821 | €298,966 | -€144,856 | -32.6% |
| Operating profit (loss) | 9901 | €61,147 | €14,266 | -€46,880 | -76.7% |
| Financial income | 75/76B | €2,163 | €734 | -€1,429 | -66.1% |
| Recurring financial income | 75 | €2,163 | €734 | -€1,429 | -66.1% |
| Financial charges | 65/66B | €1,647 | €962 | -€685 | -41.6% |
| Recurring financial charges | 65 | €1,647 | €962 | -€685 | -41.6% |
| Profit (loss) for the period before taxes | 9903 | €61,662 | €14,038 | -€47,624 | -77.2% |
| Income taxes | 67/77 | €22,404 | €9,349 | -€13,055 | -58.3% |
| Profit (loss) for the period | 9904 | €39,257 | €4,689 | -€34,568 | -88.1% |
| Profit (loss) for the period to be appropriated | 9905 | €39,257 | €4,689 | -€34,568 | -88.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.