ONE-CONSULTANTS: 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.
ONE-CONSULTANTS
Largest movements
- Receivables within one year -€985,773
down €985,773 (-62.4%), from €1.6m to €592,991
of which Other amounts receivable: -€961,367
- Cash +€67,503
up €67,503 (+128%), from €52,580 to €120,084
mainly Receivables within one year (+€985,773) and Investment in fixed assets (net) (+€36,000)
- Financial fixed assets -€36,000
down €36,000 (-41.0%), from €87,743 to €51,743
- Other debts -€950,000
no longer reported in 2025 (was €950,000)
- Trade debts -€27,364
down €27,364 (-64.4%), from €42,465 to €15,101
- Financial income -€952,000
down €952,000 (-100.0%), from €952,000 to €0
- Staff costs +€25,744
up €25,744 (+15.2%), from €169,241 to €194,985
- Gross operating margin +€21,079
up €21,079 (+10.6%), from €198,111 to €219,191
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 | €1,719,870 | €764,818 | -€955,053 | -55.5% |
| Fixed assets | 21/28 | €88,526 | €51,743 | -€36,783 | -41.6% |
| Tangible fixed assets | 22/27 | €783 | - | -€783 | |
| Plant, machinery and equipment | 23 | €783 | - | -€783 | |
| Financial fixed assets | 28 | €87,743 | €51,743 | -€36,000 | -41.0% |
| Current assets | 29/58 | €1,631,344 | €713,075 | -€918,270 | -56.3% |
| Amounts receivable within one year | 40/41 | €1,578,764 | €592,991 | -€985,773 | -62.4% |
| Trade receivables | 40 | €28,937 | €4,531 | -€24,406 | -84.3% |
| Other amounts receivable | 41 | €1,549,826 | €588,460 | -€961,367 | -62.0% |
| Cash at bank and in hand | 54/58 | €52,580 | €120,084 | +€67,503 | +128% |
| Total equity and liabilities | 10/49 | €1,719,870 | €764,818 | -€955,053 | -55.5% |
| Equity | 10/15 | €682,439 | €695,624 | +€13,184 | +1.9% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Capital | 10 | €80,000 | €80,000 | = | 0.0% |
| Issued capital | 100 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €411,284 | €411,284 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,000 | €8,000 | = | 0.0% |
| Legal reserve | 130 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €403,284 | €403,284 | = | 0.0% |
| Profit (loss) carried forward | 14 | €191,155 | €204,339 | +€13,184 | +6.9% |
| Amounts payable | 17/49 | €1,037,431 | €69,194 | -€968,237 | -93.3% |
| Amounts payable within one year | 42/48 | €1,037,431 | €69,194 | -€968,237 | -93.3% |
| Trade debts | 44 | €42,465 | €15,101 | -€27,364 | -64.4% |
| Suppliers | 440/4 | €42,465 | €15,101 | -€27,364 | -64.4% |
| Taxes, remuneration and social security | 45 | €44,966 | €54,093 | +€9,128 | +20.3% |
| Taxes | 450/3 | €6,061 | €11,892 | +€5,831 | +96.2% |
| Remuneration and social security | 454/9 | €38,905 | €42,201 | +€3,296 | +8.5% |
| Other amounts payable | 47/48 | €950,000 | - | -€950,000 | |
| Non-recurring operating income | 76A | €5,365 | - | -€5,365 | |
| Remuneration, social security and pensions | 62 | €169,241 | €194,985 | +€25,744 | +15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €940 | €783 | -€157 | -16.7% |
| Other operating charges | 640/8 | €2,505 | €364 | -€2,141 | -85.5% |
| Gross operating margin | 9900 | €198,111 | €219,191 | +€21,079 | +10.6% |
| Operating profit (loss) | 9901 | €25,425 | €23,058 | -€2,367 | -9.3% |
| Financial income | 75/76B | €952,000 | €0 | -€952,000 | -100.0% |
| Recurring financial income | 75 | €952,000 | €0 | -€952,000 | -100.0% |
| Financial charges | 65/66B | €2,301 | €4,043 | +€1,742 | +75.7% |
| Recurring financial charges | 65 | €2,301 | €4,043 | +€1,742 | +75.7% |
| Profit (loss) for the period before taxes | 9903 | €975,125 | €19,015 | -€956,109 | -98.0% |
| Income taxes | 67/77 | €6,061 | €5,831 | -€229 | -3.8% |
| Profit (loss) for the period | 9904 | €969,064 | €13,184 | -€955,880 | -98.6% |
| Profit (loss) for the period to be appropriated | 9905 | €969,064 | €13,184 | -€955,880 | -98.6% |
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 20 October 2026 via checked.be.