OUTLINER 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.
OUTLINER CONSULTING
Largest movements
- Tangible fixed assets -€5,729
down €5,729 (-55.3%), from €10,366 to €4,636
- Receivables within one year +€2,819
up €2,819 (+41.8%), from €6,740 to €9,558
of which Trade receivables: +€3,041
- Deferred charges and accrued income -€2,211
down €2,211 (-17.6%), from €12,539 to €10,327
- Profit (loss) carried forward -€6,938
down €6,938 (-30.1%), from €23,028 to €16,090
- Tax, wage and social debts +€1,689
new in 2025: €1,689
- Trade debts +€1,172
up €1,172 (+189.6%), from €618 to €1,790
- Accrued charges and deferred income -€1,101
down €1,101 (-100.0%), from €1,101 to €0
- Gross operating margin -€10,476
down €10,476, from €9,920 to -€555
- Financial charges -€904
down €904 (-63.4%), from €1,425 to €522
- Taxes -€842
down €842 (-86.5%), from €974 to €132
- Depreciation +€493
up €493 (+9.4%), from €5,236 to €5,729
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 | €39,040 | €33,733 | -€5,307 | -13.6% |
| Fixed assets | 21/28 | €10,366 | €4,636 | -€5,729 | -55.3% |
| Tangible fixed assets | 22/27 | €10,366 | €4,636 | -€5,729 | -55.3% |
| Furniture and vehicles | 24 | €10,366 | €4,636 | -€5,729 | -55.3% |
| Current assets | 29/58 | €28,674 | €29,097 | +€422 | +1.5% |
| Amounts receivable within one year | 40/41 | €6,740 | €9,558 | +€2,819 | +41.8% |
| Trade receivables | 40 | €1,785 | €4,826 | +€3,041 | +170.4% |
| Other amounts receivable | 41 | €4,955 | €4,732 | -€223 | -4.5% |
| Cash at bank and in hand | 54/58 | €9,396 | €9,211 | -€185 | -2.0% |
| Deferred charges and accrued income | 490/1 | €12,539 | €10,327 | -€2,211 | -17.6% |
| Total equity and liabilities | 10/49 | €39,040 | €33,733 | -€5,307 | -13.6% |
| Equity | 10/15 | €23,528 | €16,590 | -€6,938 | -29.5% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,028 | €16,090 | -€6,938 | -30.1% |
| Amounts payable | 17/49 | €15,511 | €17,143 | +€1,631 | +10.5% |
| Amounts payable within one year | 42/48 | €14,410 | €17,143 | +€2,732 | +19.0% |
| Trade debts | 44 | €618 | €1,790 | +€1,172 | +189.6% |
| Suppliers | 440/4 | €618 | €1,790 | +€1,172 | +189.6% |
| Taxes, remuneration and social security | 45 | - | €1,689 | +€1,689 | |
| Taxes | 450/3 | - | €1,689 | +€1,689 | |
| Other amounts payable | 47/48 | €13,792 | €13,664 | -€128 | -0.9% |
| Accrued charges and deferred income | 492/3 | €1,101 | €0 | -€1,101 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,236 | €5,729 | +€493 | +9.4% |
| Gross operating margin | 9900 | €9,920 | -€555 | -€10,476 | |
| Operating profit (loss) | 9901 | €4,684 | -€6,285 | -€10,969 | |
| Financial charges | 65/66B | €1,425 | €522 | -€904 | -63.4% |
| Recurring financial charges | 65 | €1,425 | €522 | -€904 | -63.4% |
| Profit (loss) for the period before taxes | 9903 | €3,259 | -€6,806 | -€10,065 | |
| Income taxes | 67/77 | €974 | €132 | -€842 | -86.5% |
| Profit (loss) for the period | 9904 | €2,284 | -€6,938 | -€9,222 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,284 | -€6,938 | -€9,222 |
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 10 October 2026 via checked.be.