ONE SOURCE CONSULTING: what changed
Two fiscal 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 SOURCE CONSULTING
Largest movements
- Receivables within one year -€369,689
down €369,689 (-27.3%), from €1.4m to €982,169
of which Trade receivables: -€191,228
- Cash -€138,260
down €138,260 (-95.9%), from €144,152 to €5,892
mainly Trade debts (-€472,905) and Contributions, distributions and other (-€200,000)
- Tangible fixed assets -€41,607
down €41,607 (-15.0%), from €278,178 to €236,571
of which Furniture and vehicles: -€35,847
- Trade debts -€472,905
down €472,905 (-48.5%), from €974,662 to €501,757
- Profit (loss) carried forward +€128,629
up €128,629 (+76.2%), from €168,809 to €297,438
- Current portion of long-term debt -€107,763
down €107,763 (-77.6%), from €138,790 to €31,027
- Tax, wage and social debts -€52,225
down €52,225 (-27.0%), from €193,118 to €140,894
of which Taxes: -€61,157
- Debts after one year -€31,027
down €31,027 (-34.3%), from €90,342 to €59,315
- Gross operating margin +€294,545
up €294,545 (+19.6%), from €1.5m to €1.8m
- Staff costs +€109,927
up €109,927 (+8.6%), from €1.3m to €1.4m
- Taxes -€33,088
down €33,088 (-51.5%), from €64,249 to €31,161
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 | €1,824,188 | €1,276,019 | -€548,170 | -30.1% |
| Fixed assets | 21/28 | €278,178 | €236,571 | -€41,607 | -15.0% |
| Tangible fixed assets | 22/27 | €278,178 | €236,571 | -€41,607 | -15.0% |
| Land and buildings | 22 | €189,379 | €182,545 | -€6,833 | -3.6% |
| Plant, machinery and equipment | 23 | - | €1,073 | +€1,073 | |
| Furniture and vehicles | 24 | €88,799 | €52,952 | -€35,847 | -40.4% |
| Current assets | 29/58 | €1,546,010 | €1,039,448 | -€506,562 | -32.8% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,351,858 | €982,169 | -€369,689 | -27.3% |
| Trade receivables | 40 | €976,705 | €785,478 | -€191,228 | -19.6% |
| Other amounts receivable | 41 | €375,153 | €196,692 | -€178,461 | -47.6% |
| Cash at bank and in hand | 54/58 | €144,152 | €5,892 | -€138,260 | -95.9% |
| Deferred charges and accrued income | 490/1 | - | €1,387 | +€1,387 | |
| Total equity and liabilities | 10/49 | €1,824,188 | €1,276,019 | -€548,170 | -30.1% |
| Equity | 10/15 | €194,763 | €323,392 | +€128,629 | +66.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,353 | €7,353 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,353 | €7,353 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,353 | €7,353 | = | 0.0% |
| Profit (loss) carried forward | 14 | €168,809 | €297,438 | +€128,629 | +76.2% |
| Amounts payable | 17/49 | €1,629,426 | €952,627 | -€676,799 | -41.5% |
| Amounts payable after more than one year | 17 | €90,342 | €59,315 | -€31,027 | -34.3% |
| Financial debts | 170/4 | €90,342 | €59,315 | -€31,027 | -34.3% |
| Amounts payable within one year | 42/48 | €1,539,083 | €893,312 | -€645,771 | -42.0% |
| Current portion of amounts payable after more than one year | 42 | €138,790 | €31,027 | -€107,763 | -77.6% |
| Financial debts | 43 | - | €8,054 | +€8,054 | |
| Credit institutions | 430/8 | - | €8,054 | +€8,054 | |
| Trade debts | 44 | €974,662 | €501,757 | -€472,905 | -48.5% |
| Suppliers | 440/4 | €974,662 | €501,757 | -€472,905 | -48.5% |
| Advances received on contracts in progress | 46 | €2,513 | - | -€2,513 | |
| Taxes, remuneration and social security | 45 | €193,118 | €140,894 | -€52,225 | -27.0% |
| Taxes | 450/3 | €89,326 | €28,169 | -€61,157 | -68.5% |
| Remuneration and social security | 454/9 | €103,793 | €112,724 | +€8,932 | +8.6% |
| Other amounts payable | 47/48 | €230,000 | €211,580 | -€18,420 | -8.0% |
| Remuneration, social security and pensions | 62 | €1,272,278 | €1,382,205 | +€109,927 | +8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,097 | €34,301 | -€8,796 | -20.4% |
| Other operating charges | 640/8 | €4,012 | €3,206 | -€806 | -20.1% |
| Gross operating margin | 9900 | €1,499,112 | €1,793,657 | +€294,545 | +19.6% |
| Operating profit (loss) | 9901 | €179,725 | €373,944 | +€194,220 | +108.1% |
| Financial income | 75/76B | €2,485 | €2 | -€2,483 | -99.9% |
| Recurring financial income | 75 | €2,485 | €2 | -€2,483 | -99.9% |
| Financial charges | 65/66B | €8,244 | €14,156 | +€5,912 | +71.7% |
| Recurring financial charges | 65 | €8,244 | €5,252 | -€2,992 | -36.3% |
| Non-recurring financial charges | 66B | - | €8,904 | +€8,904 | |
| Profit (loss) for the period before taxes | 9903 | €173,966 | €359,790 | +€185,824 | +106.8% |
| Income taxes | 67/77 | €64,249 | €31,161 | -€33,088 | -51.5% |
| Profit (loss) for the period | 9904 | €109,718 | €328,629 | +€218,911 | +199.5% |
| Profit (loss) for the period to be appropriated | 9905 | €109,718 | €328,629 | +€218,911 | +199.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.