MAKE IT WORK CONSULTING: 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.
MAKE IT WORK CONSULTING
Largest movements
- Cash +€59,094
up €59,094 (+52.8%), from €111,868 to €170,961
mainly Net result for the year (+€58,833) and Depreciation (+€4,353)
- Tangible fixed assets -€2,925
down €2,925 (-11.3%), from €25,957 to €23,031
of which Leasing and similar rights: -€2,472
- Profit (loss) carried forward +€58,833
up €58,833 (+45.7%), from €128,680 to €187,514
- Gross operating margin -€25,859
down €25,859 (-24.8%), from €104,186 to €78,327
- Taxes -€5,264
down €5,264 (-26.2%), from €20,101 to €14,838
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 | €163,361 | €220,980 | +€57,619 | +35.3% |
| Fixed assets | 21/28 | €25,957 | €23,031 | -€2,925 | -11.3% |
| Tangible fixed assets | 22/27 | €25,957 | €23,031 | -€2,925 | -11.3% |
| Furniture and vehicles | 24 | €5,114 | €4,661 | -€453 | -8.9% |
| Leasing and similar rights | 25 | €20,843 | €18,370 | -€2,472 | -11.9% |
| Current assets | 29/58 | €137,405 | €197,949 | +€60,544 | +44.1% |
| Amounts receivable within one year | 40/41 | €24,224 | €24,808 | +€584 | +2.4% |
| Trade receivables | 40 | €24,224 | €19,545 | -€4,680 | -19.3% |
| Other amounts receivable | 41 | - | €5,264 | +€5,264 | |
| Cash at bank and in hand | 54/58 | €111,868 | €170,961 | +€59,094 | +52.8% |
| Deferred charges and accrued income | 490/1 | €1,313 | €2,179 | +€866 | +66.0% |
| Total equity and liabilities | 10/49 | €163,361 | €220,980 | +€57,619 | +35.3% |
| Equity | 10/15 | €151,380 | €210,214 | +€58,833 | +38.9% |
| Contributions | 10/11 | €2,700 | €2,700 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €128,680 | €187,514 | +€58,833 | +45.7% |
| Amounts payable | 17/49 | €11,981 | €10,766 | -€1,214 | -10.1% |
| Amounts payable within one year | 42/48 | €11,918 | €10,766 | -€1,152 | -9.7% |
| Current portion of amounts payable after more than one year | 42 | €1,704 | €1,898 | +€194 | +11.4% |
| Financial debts | 43 | €7 | €106 | +€99 | +1419.9% |
| Credit institutions | 430/8 | €7 | €106 | +€99 | +1419.9% |
| Trade debts | 44 | €305 | - | -€305 | |
| Suppliers | 440/4 | €305 | - | -€305 | |
| Taxes, remuneration and social security | 45 | €8,823 | €7,683 | -€1,140 | -12.9% |
| Taxes | 450/3 | €8,823 | €7,683 | -€1,140 | -12.9% |
| Other amounts payable | 47/48 | €1,078 | €1,078 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €62 | - | -€62 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,665 | €4,353 | +€688 | +18.8% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €104,186 | €78,327 | -€25,859 | -24.8% |
| Operating profit (loss) | 9901 | €100,521 | €73,574 | -€26,947 | -26.8% |
| Financial income | 75/76B | €265 | €821 | +€556 | +210.1% |
| Recurring financial income | 75 | €265 | €821 | +€556 | +210.1% |
| Financial charges | 65/66B | €454 | €723 | +€270 | +59.4% |
| Recurring financial charges | 65 | €454 | €723 | +€270 | +59.4% |
| Profit (loss) for the period before taxes | 9903 | €100,332 | €73,671 | -€26,661 | -26.6% |
| Income taxes | 67/77 | €20,101 | €14,838 | -€5,264 | -26.2% |
| Profit (loss) for the period | 9904 | €80,230 | €58,833 | -€21,397 | -26.7% |
| Profit (loss) for the period to be appropriated | 9905 | €80,230 | €58,833 | -€21,397 | -26.7% |
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 4 October 2026 via checked.be.