Most 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.
Most Consulting
Largest movements
- Tangible fixed assets -€31,510
down €31,510 (-73.1%), from €43,118 to €11,608
of which Plant, machinery and equipment: -€35,593
- Deferred charges and accrued income +€12,849
up €12,849 (+407.5%), from €3,153 to €16,002
- Receivables within one year +€10,534
up €10,534 (+316.4%), from €3,329 to €13,863
of which Trade receivables: +€11,630
- Stocks and contracts -€6,903
down €6,903 (-100.0%), from €6,903 to €0
- Cash +€6,502
up €6,502 (+797.4%), from €815 to €7,317
mainly Investment in fixed assets (net) (+€30,301) and Other debts (+€19,366)
- Other debts +€19,366
up €19,366 (+49.8%), from €38,905 to €58,272
- Short-term financial debts -€17,476
down €17,476 (-100.0%), from €17,476 to €0
of which Other loans: -€14,000
- Profit (loss) carried forward -€5,077
down €5,077 (-9.0%), from -€56,629 to -€61,705
- Trade debts -€3,025
down €3,025 (-91.5%), from €3,306 to €281
- Debts after one year -€1,917
down €1,917 (-100.0%), from €1,917 to €0
- Depreciation -€13,772
down €13,772 (-91.9%), from €14,981 to €1,209
- Gross operating margin -€6,291
down €6,291, from €5,458 to -€832
- Financial charges -€1,732
down €1,732 (-78.0%), from €2,220 to €488
- Staff costs -€457
down €457 (-93.6%), from €488 to €31
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 | €57,318 | €48,790 | -€8,528 | -14.9% |
| Fixed assets | 21/28 | €43,118 | €11,608 | -€31,510 | -73.1% |
| Tangible fixed assets | 22/27 | €43,118 | €11,608 | -€31,510 | -73.1% |
| Plant, machinery and equipment | 23 | €36,693 | €1,100 | -€35,593 | -97.0% |
| Furniture and vehicles | 24 | €6,425 | €10,508 | +€4,083 | +63.6% |
| Current assets | 29/58 | €14,200 | €37,182 | +€22,982 | +161.8% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €6,903 | €0 | -€6,903 | -100.0% |
| Stocks | 30/36 | €6,903 | €0 | -€6,903 | -100.0% |
| Amounts receivable within one year | 40/41 | €3,329 | €13,863 | +€10,534 | +316.4% |
| Trade receivables | 40 | €2,233 | €13,863 | +€11,630 | +520.9% |
| Other amounts receivable | 41 | €1,096 | €0 | -€1,096 | -100.0% |
| Cash at bank and in hand | 54/58 | €815 | €7,317 | +€6,502 | +797.4% |
| Deferred charges and accrued income | 490/1 | €3,153 | €16,002 | +€12,849 | +407.5% |
| Total equity and liabilities | 10/49 | €57,318 | €48,790 | -€8,528 | -14.9% |
| Equity | 10/15 | -€6,629 | -€11,705 | -€5,077 | -76.6% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,629 | -€61,705 | -€5,077 | -9.0% |
| Amounts payable | 17/49 | €63,947 | €60,495 | -€3,451 | -5.4% |
| Amounts payable after more than one year | 17 | €1,917 | €0 | -€1,917 | -100.0% |
| Financial debts | 170/4 | €1,917 | €0 | -€1,917 | -100.0% |
| Amounts payable within one year | 42/48 | €61,664 | €60,495 | -€1,168 | -1.9% |
| Current portion of amounts payable after more than one year | 42 | €1,926 | €1,917 | -€9 | -0.5% |
| Financial debts | 43 | €17,476 | €0 | -€17,476 | -100.0% |
| Credit institutions | 430/8 | €3,476 | €0 | -€3,476 | -100.0% |
| Other loans | 439 | €14,000 | €0 | -€14,000 | -100.0% |
| Trade debts | 44 | €3,306 | €281 | -€3,025 | -91.5% |
| Suppliers | 440/4 | €3,306 | €281 | -€3,025 | -91.5% |
| Advances received on contracts in progress | 46 | €50 | €0 | -€50 | -100.0% |
| Taxes, remuneration and social security | 45 | - | €26 | +€26 | |
| Taxes | 450/3 | - | €26 | +€26 | |
| Other amounts payable | 47/48 | €38,905 | €58,272 | +€19,366 | +49.8% |
| Accrued charges and deferred income | 492/3 | €366 | €0 | -€366 | -100.0% |
| Remuneration, social security and pensions | 62 | €488 | €31 | -€457 | -93.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,981 | €1,209 | -€13,772 | -91.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €37 | €0 | -€37 | -100.0% |
| Other operating charges | 640/8 | €1,102 | €1,155 | +€53 | +4.8% |
| Non-recurring operating charges | 66A | - | €1,361 | +€1,361 | |
| Gross operating margin | 9900 | €5,458 | -€832 | -€6,291 | |
| Operating profit (loss) | 9901 | -€11,149 | -€4,589 | +€6,560 | +58.8% |
| Financial income | 75/76B | €39 | €0 | -€39 | -100.0% |
| Recurring financial income | 75 | €39 | €0 | -€39 | -100.0% |
| Financial charges | 65/66B | €2,220 | €488 | -€1,732 | -78.0% |
| Recurring financial charges | 65 | €2,220 | €488 | -€1,732 | -78.0% |
| Profit (loss) for the period before taxes | 9903 | -€13,329 | -€5,077 | +€8,252 | +61.9% |
| Profit (loss) for the period | 9904 | -€13,329 | -€5,077 | +€8,252 | +61.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,329 | -€5,077 | +€8,252 | +61.9% |
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 12 October 2026 via checked.be.