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NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€87,648
2024 · €691,831-€604,183
Equity
€5.2m
2024 · €5.1m+€87,648
Cash
€1.0m
2024 · €884,893+€134,891
Balance sheet total
€5.5m
2024 · €5.4m+€57,590
Largest movements
Assets
- Cash +€134,891
up €134,891 (+15.2%), from €884,893 to €1.0m
mainly Receivables within one year (+€124,703) and Net result for the year (+€87,648)
- Receivables within one year -€124,703
down €124,703 (-21.0%), from €593,262 to €468,559
of which Trade receivables: -€154,100
- Receivables after one year +€59,654
up €59,654 (+3.3%), from €1.8m to €1.9m
Equity and liabilities
- Profit (loss) carried forward +€87,648
up €87,648 (+2.2%), from €4.0m to €4.1m
Income statement
- Financial income -€622,612
down €622,612 (-89.6%), from €695,138 to €72,526
of which Non-recurring financial income: -€625,000
- Gross operating margin +€21,381
up €21,381 (+30.3%), from €70,457 to €91,838
- Taxes +€7,448
up €7,448 (+29.3%), from €25,436 to €32,884
- Depreciation -€4,351
down €4,351 (-10.4%), from €41,718 to €37,367
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
€691,831
Gross operating margin
+€21,381
Depreciation
+€4,351
Other operating charges
+€2
Financial income
-€622,612
Financial charges
+€143
Taxes
-€7,448
Result 2025
€87,648
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
+€175,321
Investment
-€26,500
Financing
-€13,930
Cash 2024
€884,893
From operations (derived)
+€175,321
Net result for the year
+€87,648
Depreciation
+€37,367
Receivables after one year
-€59,654
Receivables within one year
+€124,703
Deferred charges and accrued income
+€1,385
Trade debts
-€22,492
Tax, wage and social debts
+€6,364
Investment (derived)
-€26,500
Investment in fixed assets (net)
-€26,500
Financing
-€13,930
Debts after one year
-€14,089
Current portion of long-term debt
+€159
Cash 2025
€1.0m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,397,145 | €5,454,735 | +€57,590 | +1.1% |
| Fixed assets | 21/28 | €2,100,117 | €2,089,250 | -€10,867 | -0.5% |
| Tangible fixed assets | 22/27 | €385,050 | €374,183 | -€10,867 | -2.8% |
| Land and buildings | 22 | €316,667 | €297,667 | -€19,000 | -6.0% |
| Furniture and vehicles | 24 | €10,698 | €25,155 | +€14,457 | +135% |
| Other tangible fixed assets | 26 | €57,685 | €51,361 | -€6,324 | -11.0% |
| Financial fixed assets | 28 | €1,715,067 | €1,715,067 | = | 0.0% |
| Current assets | 29/58 | €3,297,028 | €3,365,485 | +€68,457 | +2.1% |
| Amounts receivable after more than one year | 29 | €1,815,420 | €1,875,074 | +€59,654 | +3.3% |
| Other amounts receivable | 291 | €1,815,420 | €1,875,074 | +€59,654 | +3.3% |
| Amounts receivable within one year | 40/41 | €593,262 | €468,559 | -€124,703 | -21.0% |
| Trade receivables | 40 | €166,535 | €12,435 | -€154,100 | -92.5% |
| Other amounts receivable | 41 | €426,727 | €456,124 | +€29,397 | +6.9% |
| Cash at bank and in hand | 54/58 | €884,893 | €1,019,784 | +€134,891 | +15.2% |
| Deferred charges and accrued income | 490/1 | €3,453 | €2,068 | -€1,385 | -40.1% |
| Total equity and liabilities | 10/49 | €5,397,145 | €5,454,735 | +€57,590 | +1.1% |
| Equity | 10/15 | €5,078,676 | €5,166,324 | +€87,648 | +1.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,019,963 | €1,019,963 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €1,013,763 | €1,013,763 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,996,713 | €4,084,361 | +€87,648 | +2.2% |
| Amounts payable | 17/49 | €318,469 | €288,411 | -€30,058 | -9.4% |
| Amounts payable after more than one year | 17 | €242,988 | €228,899 | -€14,089 | -5.8% |
| Financial debts | 170/4 | €242,988 | €228,899 | -€14,089 | -5.8% |
| Amounts payable within one year | 42/48 | €75,481 | €59,512 | -€15,969 | -21.2% |
| Current portion of amounts payable after more than one year | 42 | €13,930 | €14,089 | +€159 | +1.1% |
| Trade debts | 44 | €28,874 | €6,382 | -€22,492 | -77.9% |
| Suppliers | 440/4 | €28,874 | €6,382 | -€22,492 | -77.9% |
| Taxes, remuneration and social security | 45 | €32,677 | €39,041 | +€6,364 | +19.5% |
| Taxes | 450/3 | €31,451 | €39,041 | +€7,590 | +24.1% |
| Remuneration and social security | 454/9 | €1,226 | - | -€1,226 | |
| Non-recurring operating income | 76A | €4,800 | - | -€4,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,718 | €37,367 | -€4,351 | -10.4% |
| Other operating charges | 640/8 | €3,016 | €3,014 | -€2 | -0.1% |
| Gross operating margin | 9900 | €70,457 | €91,838 | +€21,381 | +30.3% |
| Operating profit (loss) | 9901 | €25,723 | €51,457 | +€25,734 | +100% |
| Financial income | 75/76B | €695,138 | €72,526 | -€622,612 | -89.6% |
| Recurring financial income | 75 | €70,138 | €72,526 | +€2,388 | +3.4% |
| Non-recurring financial income | 76B | €625,000 | - | -€625,000 | |
| Financial charges | 65/66B | €3,594 | €3,451 | -€143 | -4.0% |
| Recurring financial charges | 65 | €3,594 | €3,451 | -€143 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €717,267 | €120,532 | -€596,735 | -83.2% |
| Income taxes | 67/77 | €25,436 | €32,884 | +€7,448 | +29.3% |
| Profit (loss) for the period | 9904 | €691,831 | €87,648 | -€604,183 | -87.3% |
| Profit (loss) for the period to be appropriated | 9905 | €691,831 | €87,648 | -€604,183 | -87.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.