ONE 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.
ONE CONSULTING
Largest movements
- Cash +€60,766
up €60,766 (+112%), from €54,183 to €114,950
mainly Net result for the year (+€74,179) and Other debts (+€22,065)
- Deferred charges and accrued income +€16,753
up €16,753 (+163%), from €10,300 to €27,054
- Receivables within one year +€14,522
up €14,522 (+18.4%), from €79,085 to €93,607
of which Trade receivables: +€13,154
- Profit (loss) carried forward +€52,751
up €52,751, from -€12,504 to €40,246
- Other debts +€22,065
up €22,065 (+101%), from €21,863 to €43,929
- Advances received +€18,400
up €18,400 (+98.7%), from €18,650 to €37,050
- Debts after one year -€15,506
down €15,506 (-59.8%), from €25,933 to €10,427
- Tax, wage and social debts +€14,419
up €14,419 (+46.9%), from €30,752 to €45,171
of which Taxes: +€18,061
- Gross operating margin +€144,136
up €144,136 (+163%), from €88,179 to €232,315
- Staff costs +€35,442
up €35,442 (+75.7%), from €46,840 to €82,282
- Taxes +€34,688
up €34,688 (+7,248%), from €479 to €35,167
- Other operating charges +€13,684
up €13,684 (+262%), from €5,230 to €18,915
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 | €194,361 | €287,129 | +€92,768 | +47.7% |
| Fixed assets | 21/28 | €50,792 | €51,519 | +€727 | +1.4% |
| Tangible fixed assets | 22/27 | €46,364 | €47,136 | +€772 | +1.7% |
| Land and buildings | 22 | €25,495 | €18,825 | -€6,670 | -26.2% |
| Plant, machinery and equipment | 23 | €7,137 | €14,726 | +€7,589 | +106% |
| Furniture and vehicles | 24 | €13,429 | €13,585 | +€156 | +1.2% |
| Other tangible fixed assets | 26 | €303 | €0 | -€303 | -100% |
| Financial fixed assets | 28 | €4,428 | €4,383 | -€45 | -1.0% |
| Current assets | 29/58 | €143,569 | €235,610 | +€92,041 | +64.1% |
| Amounts receivable within one year | 40/41 | €79,085 | €93,607 | +€14,522 | +18.4% |
| Trade receivables | 40 | €63,765 | €76,920 | +€13,154 | +20.6% |
| Other amounts receivable | 41 | €15,320 | €16,687 | +€1,367 | +8.9% |
| Cash at bank and in hand | 54/58 | €54,183 | €114,950 | +€60,766 | +112% |
| Deferred charges and accrued income | 490/1 | €10,300 | €27,054 | +€16,753 | +163% |
| Total equity and liabilities | 10/49 | €194,361 | €287,129 | +€92,768 | +47.7% |
| Equity | 10/15 | €71,019 | €123,769 | +€52,751 | +74.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €77,323 | €77,323 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €48,463 | €48,463 | = | 0.0% |
| Distributable reserves | 133 | €27,000 | €27,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,504 | €40,246 | +€52,751 | |
| Amounts payable | 17/49 | €123,343 | €163,360 | +€40,018 | +32.4% |
| Amounts payable after more than one year | 17 | €25,933 | €10,427 | -€15,506 | -59.8% |
| Financial debts | 170/4 | €25,933 | €10,427 | -€15,506 | -59.8% |
| Amounts payable within one year | 42/48 | €97,410 | €152,933 | +€55,523 | +57.0% |
| Current portion of amounts payable after more than one year | 42 | €6,334 | €6,601 | +€267 | +4.2% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €19,811 | €20,183 | +€372 | +1.9% |
| Suppliers | 440/4 | €19,811 | €20,183 | +€372 | +1.9% |
| Advances received on contracts in progress | 46 | €18,650 | €37,050 | +€18,400 | +98.7% |
| Taxes, remuneration and social security | 45 | €30,752 | €45,171 | +€14,419 | +46.9% |
| Taxes | 450/3 | €17,413 | €35,474 | +€18,061 | +104% |
| Remuneration and social security | 454/9 | €13,339 | €9,697 | -€3,642 | -27.3% |
| Other amounts payable | 47/48 | €21,863 | €43,929 | +€22,065 | +101% |
| Remuneration, social security and pensions | 62 | €46,840 | €82,282 | +€35,442 | +75.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,199 | €12,845 | -€354 | -2.7% |
| Other operating charges | 640/8 | €5,230 | €18,915 | +€13,684 | +262% |
| Non-recurring operating charges | 66A | - | €5,833 | +€5,833 | |
| Gross operating margin | 9900 | €88,179 | €232,315 | +€144,136 | +163% |
| Operating profit (loss) | 9901 | €22,909 | €112,440 | +€89,531 | +391% |
| Financial income | 75/76B | €475 | €597 | +€122 | +25.7% |
| Recurring financial income | 75 | €475 | €597 | +€122 | +25.7% |
| Financial charges | 65/66B | €3,014 | €3,692 | +€677 | +22.5% |
| Recurring financial charges | 65 | €3,014 | €3,692 | +€677 | +22.5% |
| Profit (loss) for the period before taxes | 9903 | €20,370 | €109,346 | +€88,976 | +437% |
| Income taxes | 67/77 | €479 | €35,167 | +€34,688 | +7,248% |
| Profit (loss) for the period | 9904 | €19,892 | €74,179 | +€54,287 | +273% |
| Profit (loss) for the period to be appropriated | 9905 | €19,892 | €74,179 | +€54,287 | +273% |
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 16 October 2026 via checked.be.