MAKING IT HAPPEN 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.
MAKING IT HAPPEN CONSULTING
Largest movements
- Receivables within one year -€3,116
down €3,116 (-50.1%), from €6,221 to €3,105
of which Other amounts receivable: -€3,116
- Deferred charges and accrued income -€1,730
down €1,730 (-24.0%), from €7,206 to €5,476
- Cash +€1,021
up €1,021 (+8.6%), from €11,821 to €12,842
mainly Receivables within one year (+€3,116) and Deferred charges and accrued income (+€1,730)
- Profit (loss) carried forward -€5,381
down €5,381 (-32.6%), from €16,489 to €11,108
- Tax, wage and social debts +€1,371
up €1,371, from €0 to €1,371
- Trade debts +€1,088
up €1,088 (+50.4%), from €2,159 to €3,247
- Other debts -€905
down €905 (-56.5%), from €1,600 to €695
- Gross operating margin -€10,541
down €10,541, from €6,611 to -€3,931
- Taxes -€1,131
down €1,131 (-89.6%), from €1,263 to €132
- Financial charges -€95
down €95 (-13.3%), from €713 to €618
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 | €25,248 | €21,422 | -€3,826 | -15.2% |
| Current assets | 29/58 | €25,248 | €21,422 | -€3,826 | -15.2% |
| Amounts receivable within one year | 40/41 | €6,221 | €3,105 | -€3,116 | -50.1% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €6,221 | €3,105 | -€3,116 | -50.1% |
| Cash at bank and in hand | 54/58 | €11,821 | €12,842 | +€1,021 | +8.6% |
| Deferred charges and accrued income | 490/1 | €7,206 | €5,476 | -€1,730 | -24.0% |
| Total equity and liabilities | 10/49 | €25,248 | €21,422 | -€3,826 | -15.2% |
| Equity | 10/15 | €21,489 | €16,108 | -€5,381 | -25.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,489 | €11,108 | -€5,381 | -32.6% |
| Amounts payable | 17/49 | €3,759 | €5,314 | +€1,555 | +41.4% |
| Amounts payable within one year | 42/48 | €3,759 | €5,314 | +€1,555 | +41.4% |
| Trade debts | 44 | €2,159 | €3,247 | +€1,088 | +50.4% |
| Suppliers | 440/4 | €2,159 | €3,247 | +€1,088 | +50.4% |
| Taxes, remuneration and social security | 45 | €0 | €1,371 | +€1,371 | |
| Taxes | 450/3 | €0 | €1,371 | +€1,371 | |
| Other amounts payable | 47/48 | €1,600 | €695 | -€905 | -56.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €679 | €700 | +€21 | +3.1% |
| Gross operating margin | 9900 | €6,611 | -€3,931 | -€10,541 | |
| Operating profit (loss) | 9901 | €5,932 | -€4,631 | -€10,563 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -66.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -66.7% |
| Financial charges | 65/66B | €713 | €618 | -€95 | -13.3% |
| Recurring financial charges | 65 | €713 | €618 | -€95 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €5,219 | -€5,249 | -€10,468 | |
| Income taxes | 67/77 | €1,263 | €132 | -€1,131 | -89.6% |
| Profit (loss) for the period | 9904 | €3,956 | -€5,381 | -€9,337 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,956 | -€5,381 | -€9,337 |
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 1 November 2026 via checked.be.