Payroll Consulting Services: 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.
Payroll Consulting Services
Largest movements
- Financial fixed assets +€72,641
new in 2025: €72,641
- Receivables after one year -€59,500
down €59,500 (-100%), from €59,500 to €0
- Cash +€10,582
up €10,582 (+37.1%), from €28,560 to €39,142
mainly Receivables after one year (+€59,500) and Net result for the year (+€29,025)
- Receivables within one year -€4,113
down €4,113 (-21.6%), from €19,016 to €14,903
of which Trade receivables: -€5,674
- Profit (loss) carried forward +€29,025
up €29,025 (+41.1%), from €70,691 to €99,716
- Tax, wage and social debts -€12,286
down €12,286 (-40.3%), from €30,465 to €18,179
- Trade debts +€3,780
up €3,780 (+112%), from €3,383 to €7,163
- Other debts -€1,503
down €1,503 (-94.6%), from €1,588 to €85
- Gross operating margin +€18,851
up €18,851 (+111%), from €16,911 to €35,762
- Taxes +€4,013
up €4,013 (+73.6%), from €5,450 to €9,463
- Financial income +€1,622
up €1,622 (+61.4%), from €2,641 to €4,263
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 | €108,128 | €127,144 | +€19,016 | +17.6% |
| Fixed assets | 21/28 | - | €72,641 | +€72,641 | |
| Financial fixed assets | 28 | - | €72,641 | +€72,641 | |
| Current assets | 29/58 | €108,128 | €54,503 | -€53,625 | -49.6% |
| Amounts receivable after more than one year | 29 | €59,500 | €0 | -€59,500 | -100% |
| Other amounts receivable | 291 | €59,500 | €0 | -€59,500 | -100% |
| Amounts receivable within one year | 40/41 | €19,016 | €14,903 | -€4,113 | -21.6% |
| Trade receivables | 40 | €16,341 | €10,667 | -€5,674 | -34.7% |
| Other amounts receivable | 41 | €2,675 | €4,236 | +€1,561 | +58.4% |
| Cash at bank and in hand | 54/58 | €28,560 | €39,142 | +€10,582 | +37.1% |
| Deferred charges and accrued income | 490/1 | €1,052 | €458 | -€594 | -56.5% |
| Total equity and liabilities | 10/49 | €108,128 | €127,144 | +€19,016 | +17.6% |
| Equity | 10/15 | €72,691 | €101,716 | +€29,025 | +39.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,691 | €99,716 | +€29,025 | +41.1% |
| Amounts payable | 17/49 | €35,437 | €25,428 | -€10,009 | -28.2% |
| Amounts payable within one year | 42/48 | €35,437 | €25,428 | -€10,009 | -28.2% |
| Trade debts | 44 | €3,383 | €7,163 | +€3,780 | +112% |
| Suppliers | 440/4 | €3,383 | €7,163 | +€3,780 | +112% |
| Taxes, remuneration and social security | 45 | €30,465 | €18,179 | -€12,286 | -40.3% |
| Taxes | 450/3 | €30,465 | €18,179 | -€12,286 | -40.3% |
| Other amounts payable | 47/48 | €1,588 | €85 | -€1,503 | -94.6% |
| Other operating charges | 640/8 | €1,016 | €977 | -€39 | -3.8% |
| Gross operating margin | 9900 | €16,911 | €35,762 | +€18,851 | +111% |
| Operating profit (loss) | 9901 | €15,896 | €34,785 | +€18,889 | +119% |
| Financial income | 75/76B | €2,641 | €4,263 | +€1,622 | +61.4% |
| Recurring financial income | 75 | €2,641 | €4,263 | +€1,622 | +61.4% |
| Financial charges | 65/66B | €909 | €560 | -€349 | -38.4% |
| Recurring financial charges | 65 | €909 | €560 | -€349 | -38.4% |
| Profit (loss) for the period before taxes | 9903 | €17,628 | €38,488 | +€20,860 | +118% |
| Income taxes | 67/77 | €5,450 | €9,463 | +€4,013 | +73.6% |
| Profit (loss) for the period | 9904 | €12,178 | €29,025 | +€16,847 | +138% |
| Profit (loss) for the period to be appropriated | 9905 | €12,178 | €29,025 | +€16,847 | +138% |
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 24 October 2026 via checked.be.