PRESSCONSULT: 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.
What changed
PRESSCONSULT
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€351,276
2024 · -€375,038+€23,763
Equity
€10.5m
2024 · €10.8m-€351,276
Cash
€570,175
2024 · €602,954-€32,780
Balance sheet total
€16.4m
2024 · €15.3m+€1.1m
Largest movements
Assets
- Current investments +€760,608
up €760,608 (+14.5%), from €5.2m to €6.0m
- Receivables within one year +€268,164
up €268,164 (+65.0%), from €412,568 to €680,733
of which Trade receivables: +€266,551
Equity and liabilities
- Other debts +€1.4m
up €1.4m (+33.1%), from €4.2m to €5.6m
- Profit (loss) carried forward -€351,276
down €351,276 (-46.9%), from €749,121 to €397,846
Income statement
- Depreciation -€341,009
down €341,009 (-95.1%), from €358,492 to €17,483
- Gross operating margin -€314,901
down €314,901 (-877%), from -€35,925 to -€350,825
- Financial charges +€20,452
up €20,452 (+1,442%), from €1,418 to €21,871
- Financial income +€10,146
up €10,146 (+32.0%), from €31,694 to €41,840
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.
Result 2024
-€375,038
Gross operating margin
-€314,901
Depreciation
+€341,009
Other operating charges
-€202
Other operating items
+€8,163
Financial income
+€10,146
Financial charges
-€20,452
Result 2025
-€351,276
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€773,358
Investment
-€806,138
Financing
€0
Cash 2024
€602,954
From operations (derived)
+€773,358
Net result for the year
-€351,276
Depreciation
+€17,483
Receivables after one year
-€81,663
Receivables within one year
-€268,164
Deferred charges and accrued income
-€1,318
Trade debts
+€68,750
Other debts
+€1.4m
Investment (derived)
-€806,138
Investment in fixed assets (net)
-€45,530
Current investments
-€760,608
Cash 2025
€570,175
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,306,970 | €16,413,991 | +€1.1m | +7.2% |
| Fixed assets | 21/28 | €5,768,071 | €5,796,118 | +€28,047 | +0.5% |
| Tangible fixed assets | 22/27 | €5,098,522 | €5,081,039 | -€17,483 | -0.3% |
| Land and buildings | 22 | €267,888 | €258,563 | -€9,326 | -3.5% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €4,752,025 | €4,743,867 | -€8,158 | -0.2% |
| Other tangible fixed assets | 26 | €78,609 | €78,609 | = | 0.0% |
| Financial fixed assets | 28 | €669,549 | €715,078 | +€45,530 | +6.8% |
| Current assets | 29/58 | €9,538,899 | €10,617,873 | +€1.1m | +11.3% |
| Amounts receivable after more than one year | 29 | €3,274,413 | €3,356,076 | +€81,663 | +2.5% |
| Other amounts receivable | 291 | €3,274,413 | €3,356,076 | +€81,663 | +2.5% |
| Amounts receivable within one year | 40/41 | €412,568 | €680,733 | +€268,164 | +65.0% |
| Trade receivables | 40 | €308,294 | €574,845 | +€266,551 | +86.5% |
| Other amounts receivable | 41 | €104,274 | €105,888 | +€1,614 | +1.5% |
| Current investments | 50/53 | €5,246,681 | €6,007,289 | +€760,608 | +14.5% |
| Cash at bank and in hand | 54/58 | €602,954 | €570,175 | -€32,780 | -5.4% |
| Deferred charges and accrued income | 490/1 | €2,283 | €3,601 | +€1,318 | +57.7% |
| Total equity and liabilities | 10/49 | €15,306,970 | €16,413,991 | +€1.1m | +7.2% |
| Equity | 10/15 | €10,832,688 | €10,481,412 | -€351,276 | -3.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10,064,966 | €10,064,966 | = | 0.0% |
| Tax-exempt reserves | 132 | €787,270 | €787,270 | = | 0.0% |
| Distributable reserves | 133 | €9,277,696 | €9,277,696 | = | 0.0% |
| Profit (loss) carried forward | 14 | €749,121 | €397,846 | -€351,276 | -46.9% |
| Amounts payable | 17/49 | €4,474,283 | €5,932,579 | +€1.5m | +32.6% |
| Amounts payable within one year | 42/48 | €4,474,283 | €5,932,579 | +€1.5m | +32.6% |
| Trade debts | 44 | €272,471 | €341,222 | +€68,750 | +25.2% |
| Suppliers | 440/4 | €272,471 | €341,222 | +€68,750 | +25.2% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €4,201,812 | €5,591,357 | +€1.4m | +33.1% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €358,492 | €17,483 | -€341,009 | -95.1% |
| Other operating charges | 640/8 | €2,734 | €2,936 | +€202 | +7.4% |
| Non-recurring operating charges | 66A | €8,163 | €0 | -€8,163 | -100% |
| Gross operating margin | 9900 | -€35,925 | -€350,825 | -€314,901 | -877% |
| Operating profit (loss) | 9901 | -€405,314 | -€371,245 | +€34,069 | +8.4% |
| Financial income | 75/76B | €31,694 | €41,840 | +€10,146 | +32.0% |
| Recurring financial income | 75 | €31,694 | €41,840 | +€10,146 | +32.0% |
| Financial charges | 65/66B | €1,418 | €21,871 | +€20,452 | +1,442% |
| Recurring financial charges | 65 | €1,418 | €21,871 | +€20,452 | +1,442% |
| Profit (loss) for the period before taxes | 9903 | -€375,038 | -€351,276 | +€23,763 | +6.3% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€375,038 | -€351,276 | +€23,763 | +6.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€375,038 | -€351,276 | +€23,763 | +6.3% |
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.