MINIMUM: what changed
What changed
MINIMUM
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€34,776
2024 · -€33,028+€67,804
Equity
€125,505
2024 · €90,728+€34,776
Cash
€36,071
2024 · €3,494+€32,577
Balance sheet total
€675,320
2024 · €680,122-€4,802
Largest movements
Assets
- Tangible fixed assets -€36,787
down €36,787 (-5.4%), from €675,433 to €638,646
of which Land and buildings: -€26,521
- Cash +€32,577
up €32,577 (+932%), from €3,494 to €36,071
mainly Depreciation (+€36,787) and Net result for the year (+€34,776)
Equity and liabilities
- Trade debts -€37,458
down €37,458 (-99.6%), from €37,616 to €158
- Profit (loss) carried forward +€34,776
up €34,776 (+212%), from €16,407 to €51,184
Income statement
- Gross operating margin +€64,379
up €64,379 (+331%), from €19,469 to €83,849
- Depreciation -€3,140
down €3,140 (-7.9%), from €39,927 to €36,787
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€33,028
Gross operating margin
+€64,379
Depreciation
+€3,140
Other operating charges
+€488
Financial charges
+€69
Taxes
-€272
Result 2025
€34,776
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€32,577
Investment
+€0
Financing
€0
Cash 2024
€3,494
From operations (derived)
+€32,577
Net result for the year
+€34,776
Depreciation
+€36,787
Deferred charges and accrued income
+€593
Trade debts
-€37,458
Tax, wage and social debts
+€272
Other debts
-€2,393
Investment (derived)
+€0
Investment in fixed assets (net)
+€0
Cash 2025
€36,071
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €680,122 | €675,320 | -€4,802 | -0.7% |
| Fixed assets | 21/28 | €675,433 | €638,646 | -€36,787 | -5.4% |
| Tangible fixed assets | 22/27 | €675,433 | €638,646 | -€36,787 | -5.4% |
| Land and buildings | 22 | €652,380 | €625,860 | -€26,521 | -4.1% |
| Plant, machinery and equipment | 23 | €19,778 | €11,929 | -€7,849 | -39.7% |
| Furniture and vehicles | 24 | €3,275 | €858 | -€2,417 | -73.8% |
| Current assets | 29/58 | €4,689 | €36,673 | +€31,985 | +682% |
| Cash at bank and in hand | 54/58 | €3,494 | €36,071 | +€32,577 | +932% |
| Deferred charges and accrued income | 490/1 | €1,195 | €602 | -€593 | -49.6% |
| Total equity and liabilities | 10/49 | €680,122 | €675,320 | -€4,802 | -0.7% |
| Equity | 10/15 | €90,728 | €125,505 | +€34,776 | +38.3% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €12,821 | €12,821 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €6,671 | €6,671 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,407 | €51,184 | +€34,776 | +212% |
| Amounts payable | 17/49 | €589,394 | €549,815 | -€39,579 | -6.7% |
| Amounts payable within one year | 42/48 | €589,394 | €549,815 | -€39,579 | -6.7% |
| Trade debts | 44 | €37,616 | €158 | -€37,458 | -99.6% |
| Suppliers | 440/4 | €37,616 | €158 | -€37,458 | -99.6% |
| Taxes, remuneration and social security | 45 | - | €272 | +€272 | |
| Taxes | 450/3 | - | €272 | +€272 | |
| Other amounts payable | 47/48 | €551,778 | €549,385 | -€2,393 | -0.4% |
| Non-recurring operating income | 76A | - | €47,500 | +€47,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,927 | €36,787 | -€3,140 | -7.9% |
| Other operating charges | 640/8 | €12,352 | €11,863 | -€488 | -4.0% |
| Gross operating margin | 9900 | €19,469 | €83,849 | +€64,379 | +331% |
| Operating profit (loss) | 9901 | -€32,809 | €35,198 | +€68,007 | |
| Financial charges | 65/66B | €219 | €150 | -€69 | -31.7% |
| Recurring financial charges | 65 | €219 | €150 | -€69 | -31.7% |
| Profit (loss) for the period before taxes | 9903 | -€33,028 | €35,049 | +€68,077 | |
| Income taxes | 67/77 | - | €272 | +€272 | |
| Profit (loss) for the period | 9904 | -€33,028 | €34,776 | +€67,804 | |
| Profit (loss) for the period to be appropriated | 9905 | -€33,028 | €34,776 | +€67,804 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.