ON TRACK 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.
ON TRACK CONSULTING
Largest movements
- Cash -€53,001
down €53,001 (-41.9%), from €126,561 to €73,560
mainly Other debts (-€53,481) and Contributions, distributions and other (-€26,135)
- Receivables within one year +€8,298
up €8,298 (+31.2%), from €26,613 to €34,912
of which Trade receivables: +€8,048
- Tangible fixed assets -€6,932
down €6,932 (-63.8%), from €10,870 to €3,938
- Other debts -€53,481
down €53,481 (-51.1%), from €104,558 to €51,078
- Profit (loss) carried forward +€38,128
new in 2025: €38,128
- Reserves -€26,135
no longer reported in 2025 (was €26,135)
- Trade debts -€9,454
down €9,454 (-68.5%), from €13,808 to €4,354
- Tax, wage and social debts +€4,843
up €4,843 (+84.7%), from €5,720 to €10,563
- Gross operating margin -€23,036
down €23,036 (-28.3%), from €81,270 to €58,234
- Taxes -€5,030
down €5,030 (-34.0%), from €14,795 to €9,766
- Financial income -€1,026
down €1,026 (-100.0%), from €1,026 to €0
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 | €166,024 | €114,123 | -€51,901 | -31.3% |
| Fixed assets | 21/28 | €11,170 | €4,238 | -€6,932 | -62.1% |
| Tangible fixed assets | 22/27 | €10,870 | €3,938 | -€6,932 | -63.8% |
| Furniture and vehicles | 24 | €10,870 | €3,938 | -€6,932 | -63.8% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €154,854 | €109,884 | -€44,970 | -29.0% |
| Amounts receivable within one year | 40/41 | €26,613 | €34,912 | +€8,298 | +31.2% |
| Trade receivables | 40 | €23,880 | €31,928 | +€8,048 | +33.7% |
| Other amounts receivable | 41 | €2,733 | €2,984 | +€251 | +9.2% |
| Cash at bank and in hand | 54/58 | €126,561 | €73,560 | -€53,001 | -41.9% |
| Deferred charges and accrued income | 490/1 | €1,679 | €1,412 | -€267 | -15.9% |
| Total equity and liabilities | 10/49 | €166,024 | €114,123 | -€51,901 | -31.3% |
| Equity | 10/15 | €36,135 | €48,128 | +€11,993 | +33.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €26,135 | - | -€26,135 | |
| Distributable reserves | 133 | €26,135 | - | -€26,135 | |
| Profit (loss) carried forward | 14 | - | €38,128 | +€38,128 | |
| Amounts payable | 17/49 | €129,889 | €65,995 | -€63,894 | -49.2% |
| Amounts payable within one year | 42/48 | €128,667 | €65,995 | -€62,672 | -48.7% |
| Current portion of amounts payable after more than one year | 42 | €4,581 | - | -€4,581 | |
| Trade debts | 44 | €13,808 | €4,354 | -€9,454 | -68.5% |
| Suppliers | 440/4 | €13,808 | €4,354 | -€9,454 | -68.5% |
| Taxes, remuneration and social security | 45 | €5,720 | €10,563 | +€4,843 | +84.7% |
| Taxes | 450/3 | €5,720 | €10,563 | +€4,843 | +84.7% |
| Other amounts payable | 47/48 | €104,558 | €51,078 | -€53,481 | -51.1% |
| Accrued charges and deferred income | 492/3 | €1,222 | - | -€1,222 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,932 | €6,932 | = | 0.0% |
| Other operating charges | 640/8 | €1,183 | €1,319 | +€136 | +11.5% |
| Gross operating margin | 9900 | €81,270 | €58,234 | -€23,036 | -28.3% |
| Operating profit (loss) | 9901 | €73,156 | €49,983 | -€23,173 | -31.7% |
| Financial income | 75/76B | €1,026 | €0 | -€1,026 | -100.0% |
| Recurring financial income | 75 | €1,026 | €0 | -€1,026 | -100.0% |
| Financial charges | 65/66B | €1,451 | €2,090 | +€639 | +44.0% |
| Recurring financial charges | 65 | €1,451 | €2,090 | +€639 | +44.0% |
| Profit (loss) for the period before taxes | 9903 | €72,730 | €47,893 | -€24,837 | -34.1% |
| Income taxes | 67/77 | €14,795 | €9,766 | -€5,030 | -34.0% |
| Profit (loss) for the period | 9904 | €57,935 | €38,128 | -€19,807 | -34.2% |
| Profit (loss) for the period to be appropriated | 9905 | €57,935 | €38,128 | -€19,807 | -34.2% |
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 23 October 2026 via checked.be.