PROFESSIONAL-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.
PROFESSIONAL-CONSULTING
Largest movements
- Cash +€18,533
up €18,533 (+173%), from €10,705 to €29,238
mainly Depreciation (+€67,412) and Other debts (+€36,437)
- Tangible fixed assets +€17,187
up €17,187 (+4.2%), from €407,130 to €424,316
of which Land and buildings: +€33,544
- Receivables within one year -€9,412
down €9,412 (-24.0%), from €39,181 to €29,769
of which Trade receivables: -€8,921
- Other debts +€36,437
up €36,437 (+17.6%), from €207,422 to €243,859
- Reserves -€16,687
down €16,687 (-7.6%), from €218,983 to €202,297
of which Distributable reserves: -€16,687
- Gross operating margin -€29,857
down €29,857 (-29.3%), from €101,884 to €72,028
- Depreciation +€10,173
up €10,173 (+17.8%), from €57,239 to €67,412
- Taxes -€4,323
down €4,323 (-95.9%), from €4,509 to €186
- Financial charges +€2,866
up €2,866 (+22.7%), from €12,617 to €15,483
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 | €457,015 | €483,323 | +€26,308 | +5.8% |
| Fixed assets | 21/28 | €407,130 | €424,316 | +€17,187 | +4.2% |
| Tangible fixed assets | 22/27 | €407,130 | €424,316 | +€17,187 | +4.2% |
| Land and buildings | 22 | €326,056 | €359,601 | +€33,544 | +10.3% |
| Plant, machinery and equipment | 23 | €54,039 | €38,998 | -€15,041 | -27.8% |
| Furniture and vehicles | 24 | €27,034 | €25,717 | -€1,317 | -4.9% |
| Current assets | 29/58 | €49,885 | €59,007 | +€9,121 | +18.3% |
| Amounts receivable within one year | 40/41 | €39,181 | €29,769 | -€9,412 | -24.0% |
| Trade receivables | 40 | €38,689 | €29,769 | -€8,921 | -23.1% |
| Other amounts receivable | 41 | €491 | - | -€491 | |
| Cash at bank and in hand | 54/58 | €10,705 | €29,238 | +€18,533 | +173% |
| Total equity and liabilities | 10/49 | €457,015 | €483,323 | +€26,308 | +5.8% |
| Equity | 10/15 | €237,583 | €220,897 | -€16,687 | -7.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €218,983 | €202,297 | -€16,687 | -7.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €217,123 | €200,437 | -€16,687 | -7.7% |
| Amounts payable | 17/49 | €219,432 | €262,426 | +€42,994 | +19.6% |
| Amounts payable within one year | 42/48 | €219,432 | €262,426 | +€42,994 | +19.6% |
| Trade debts | 44 | €2,416 | €6,970 | +€4,554 | +188% |
| Suppliers | 440/4 | €2,416 | €6,970 | +€4,554 | +188% |
| Taxes, remuneration and social security | 45 | €9,594 | €11,597 | +€2,004 | +20.9% |
| Taxes | 450/3 | €9,594 | €11,597 | +€2,004 | +20.9% |
| Other amounts payable | 47/48 | €207,422 | €243,859 | +€36,437 | +17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,239 | €67,412 | +€10,173 | +17.8% |
| Other operating charges | 640/8 | €5,863 | €5,634 | -€229 | -3.9% |
| Gross operating margin | 9900 | €101,884 | €72,028 | -€29,857 | -29.3% |
| Operating profit (loss) | 9901 | €38,783 | -€1,018 | -€39,801 | |
| Financial charges | 65/66B | €12,617 | €15,483 | +€2,866 | +22.7% |
| Recurring financial charges | 65 | €12,617 | €15,483 | +€2,866 | +22.7% |
| Profit (loss) for the period before taxes | 9903 | €26,166 | -€16,501 | -€42,667 | |
| Income taxes | 67/77 | €4,509 | €186 | -€4,323 | -95.9% |
| Profit (loss) for the period | 9904 | €21,658 | -€16,687 | -€38,344 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,658 | -€16,687 | -€38,344 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.