NEW CONSULTANCY: 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.
NEW CONSULTANCY
Largest movements
- Cash +€15,173
up €15,173 (+43.6%), from €34,829 to €50,003
mainly Net result for the year (+€6,095) and Receivables within one year (+€5,808)
- Receivables within one year -€5,808
down €5,808 (-54.5%), from €10,648 to €4,840
of which Trade receivables: -€5,808
- Tangible fixed assets -€2,068
down €2,068 (-31.5%), from €6,565 to €4,497
of which Other tangible fixed assets: -€1,907
- Reserves +€6,000
up €6,000 (+54.5%), from €11,000 to €17,000
- Tax, wage and social debts +€3,504
up €3,504 (+215.2%), from €1,628 to €5,132
- Other debts -€1,811
down €1,811 (-46.3%), from €3,910 to €2,099
- Gross operating margin +€9,714
up €9,714 (+8285.2%), from €117 to €9,831
- Depreciation -€743
down €743 (-26.4%), from €2,811 to €2,068
- Taxes +€357
up €357 (+27.3%), from €1,311 to €1,669
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 | €52,042 | €59,339 | +€7,297 | +14.0% |
| Fixed assets | 21/28 | €6,565 | €4,497 | -€2,068 | -31.5% |
| Tangible fixed assets | 22/27 | €6,565 | €4,497 | -€2,068 | -31.5% |
| Furniture and vehicles | 24 | €322 | €161 | -€161 | -50.0% |
| Other tangible fixed assets | 26 | €6,243 | €4,336 | -€1,907 | -30.5% |
| Current assets | 29/58 | €45,477 | €54,843 | +€9,365 | +20.6% |
| Amounts receivable within one year | 40/41 | €10,648 | €4,840 | -€5,808 | -54.5% |
| Trade receivables | 40 | €10,648 | €4,840 | -€5,808 | -54.5% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €34,829 | €50,003 | +€15,173 | +43.6% |
| Total equity and liabilities | 10/49 | €52,042 | €59,339 | +€7,297 | +14.0% |
| Equity | 10/15 | €45,714 | €51,808 | +€6,095 | +13.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €11,000 | €17,000 | +€6,000 | +54.5% |
| Non-distributable reserves | 130/1 | €11,000 | €17,000 | +€6,000 | +54.5% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Other | 1319 | €10,000 | €16,000 | +€6,000 | +60.0% |
| Profit (loss) carried forward | 14 | €33,714 | €33,808 | +€95 | +0.3% |
| Amounts payable | 17/49 | €6,328 | €7,531 | +€1,203 | +19.0% |
| Amounts payable within one year | 42/48 | €6,328 | €7,531 | +€1,203 | +19.0% |
| Trade debts | 44 | €790 | €300 | -€490 | -62.0% |
| Suppliers | 440/4 | €790 | €300 | -€490 | -62.0% |
| Taxes, remuneration and social security | 45 | €1,628 | €5,132 | +€3,504 | +215.2% |
| Taxes | 450/3 | €1,628 | €5,132 | +€3,504 | +215.2% |
| Other amounts payable | 47/48 | €3,910 | €2,099 | -€1,811 | -46.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,811 | €2,068 | -€743 | -26.4% |
| Gross operating margin | 9900 | €117 | €9,831 | +€9,714 | +8285.2% |
| Operating profit (loss) | 9901 | -€2,694 | €7,763 | +€10,457 | |
| Profit (loss) for the period before taxes | 9903 | -€2,694 | €7,763 | +€10,457 | |
| Income taxes | 67/77 | €1,311 | €1,669 | +€357 | +27.3% |
| Profit (loss) for the period | 9904 | -€4,005 | €6,095 | +€10,100 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,005 | €6,095 | +€10,100 |
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 10 October 2026 via checked.be.