PARETO Consult: 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.
PARETO Consult
Largest movements
- Receivables within one year -€288,056
down €288,056 (-41.9%), from €687,335 to €399,279
of which Trade receivables: -€295,057
- Cash +€74,960
up €74,960 (+131%), from €57,242 to €132,202
mainly Receivables within one year (+€288,056) and Deferred charges and accrued income (+€34,605)
- Deferred charges and accrued income -€34,605
down €34,605 (-43.9%), from €78,834 to €44,228
- Tangible fixed assets -€11,794
down €11,794 (-13.9%), from €84,989 to €73,194
of which Leasing and similar rights: -€6,691
- Other debts -€172,854
down €172,854 (-27.3%), from €632,245 to €459,391
- Trade debts -€68,056
down €68,056 (-49.2%), from €138,331 to €70,275
- Tax, wage and social debts -€49,239
down €49,239 (-63.1%), from €78,070 to €28,831
- Profit (loss) carried forward +€30,653
up €30,653 (+53.1%), from €57,754 to €88,407
- Gross operating margin -€315,017
down €315,017 (-83.7%), from €376,456 to €61,439
- Taxes -€10,450
down €10,450 (-53.2%), from €19,640 to €9,190
- Depreciation +€6,077
up €6,077 (+101%), from €5,989 to €12,066
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 | €908,400 | €648,904 | -€259,496 | -28.6% |
| Fixed assets | 21/28 | €84,989 | €73,194 | -€11,794 | -13.9% |
| Tangible fixed assets | 22/27 | €84,989 | €73,194 | -€11,794 | -13.9% |
| Plant, machinery and equipment | 23 | €6,174 | €5,002 | -€1,172 | -19.0% |
| Furniture and vehicles | 24 | €14,384 | €10,453 | -€3,931 | -27.3% |
| Leasing and similar rights | 25 | €64,430 | €57,740 | -€6,691 | -10.4% |
| Current assets | 29/58 | €823,411 | €575,709 | -€247,702 | -30.1% |
| Amounts receivable within one year | 40/41 | €687,335 | €399,279 | -€288,056 | -41.9% |
| Trade receivables | 40 | €687,335 | €392,278 | -€295,057 | -42.9% |
| Other amounts receivable | 41 | - | €7,000 | +€7,000 | |
| Cash at bank and in hand | 54/58 | €57,242 | €132,202 | +€74,960 | +131% |
| Deferred charges and accrued income | 490/1 | €78,834 | €44,228 | -€34,605 | -43.9% |
| Total equity and liabilities | 10/49 | €908,400 | €648,904 | -€259,496 | -28.6% |
| Equity | 10/15 | €59,754 | €90,407 | +€30,653 | +51.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,754 | €88,407 | +€30,653 | +53.1% |
| Amounts payable | 17/49 | €848,645 | €558,496 | -€290,149 | -34.2% |
| Amounts payable within one year | 42/48 | €848,645 | €558,496 | -€290,149 | -34.2% |
| Trade debts | 44 | €138,331 | €70,275 | -€68,056 | -49.2% |
| Suppliers | 440/4 | €138,331 | €70,275 | -€68,056 | -49.2% |
| Taxes, remuneration and social security | 45 | €78,070 | €28,831 | -€49,239 | -63.1% |
| Taxes | 450/3 | €78,070 | €28,831 | -€49,239 | -63.1% |
| Other amounts payable | 47/48 | €632,245 | €459,391 | -€172,854 | -27.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,989 | €12,066 | +€6,077 | +101% |
| Other operating charges | 640/8 | €107 | - | -€107 | |
| Gross operating margin | 9900 | €376,456 | €61,439 | -€315,017 | -83.7% |
| Operating profit (loss) | 9901 | €370,361 | €49,373 | -€320,988 | -86.7% |
| Financial income | 75/76B | €11 | €11 | -€0 | -4.1% |
| Recurring financial income | 75 | €11 | €11 | -€0 | -4.1% |
| Financial charges | 65/66B | €11,423 | €9,540 | -€1,882 | -16.5% |
| Recurring financial charges | 65 | €11,423 | €9,540 | -€1,882 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €358,949 | €39,843 | -€319,106 | -88.9% |
| Income taxes | 67/77 | €19,640 | €9,190 | -€10,450 | -53.2% |
| Profit (loss) for the period | 9904 | €339,309 | €30,653 | -€308,656 | -91.0% |
| Profit (loss) for the period to be appropriated | 9905 | €339,309 | €30,653 | -€308,656 | -91.0% |
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 14 October 2026 via checked.be.