PROFESSIONAL MATERIAL 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 MATERIAL CONSULTING
Largest movements
- Cash +€12,936
up €12,936 (+93.6%), from €13,819 to €26,756
mainly Debts after one year (+€11,117) and Net result for the year (+€10,035)
- Tangible fixed assets +€10,663
up €10,663 (+306%), from €3,490 to €14,153
of which Land and buildings: +€10,035
- Receivables within one year +€2,020
up €2,020 (+108%), from €1,865 to €3,884
of which Other amounts receivable: +€1,573
- Debts after one year +€11,117
new in 2025: €11,117
- Reserves +€7,137
up €7,137 (+86.1%), from €8,290 to €15,427
- Tax, wage and social debts +€3,487
up €3,487 (+57.6%), from €6,058 to €9,545
- Other debts +€2,898
new in 2025: €2,898
- Current portion of long-term debt +€2,447
up €2,447 (+901%), from €271 to €2,718
- Gross operating margin +€13,070
up €13,070 (+156%), from €8,392 to €21,463
- Taxes +€2,407
up €2,407 (+128%), from €1,874 to €4,281
- Write-downs +€2,126
new in 2025: €2,126
- Depreciation +€1,630
up €1,630 (+123%), from €1,322 to €2,952
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 | €19,188 | €45,198 | +€26,010 | +136% |
| Fixed assets | 21/28 | €3,490 | €14,153 | +€10,663 | +306% |
| Tangible fixed assets | 22/27 | €3,490 | €14,153 | +€10,663 | +306% |
| Land and buildings | 22 | €1,617 | €11,652 | +€10,035 | +621% |
| Furniture and vehicles | 24 | €1,873 | €2,501 | +€628 | +33.6% |
| Current assets | 29/58 | €15,698 | €31,045 | +€15,347 | +97.8% |
| Amounts receivable within one year | 40/41 | €1,865 | €3,884 | +€2,020 | +108% |
| Trade receivables | 40 | - | €447 | +€447 | |
| Other amounts receivable | 41 | €1,865 | €3,438 | +€1,573 | +84.4% |
| Cash at bank and in hand | 54/58 | €13,819 | €26,756 | +€12,936 | +93.6% |
| Deferred charges and accrued income | 490/1 | €14 | €405 | +€391 | +2,741% |
| Total equity and liabilities | 10/49 | €19,188 | €45,198 | +€26,010 | +136% |
| Equity | 10/15 | €8,390 | €15,527 | +€7,137 | +85.1% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €8,290 | €15,427 | +€7,137 | +86.1% |
| Distributable reserves | 133 | €8,290 | €15,427 | +€7,137 | +86.1% |
| Amounts payable | 17/49 | €10,798 | €29,671 | +€18,873 | +175% |
| Amounts payable after more than one year | 17 | - | €11,117 | +€11,117 | |
| Financial debts | 170/4 | - | €11,117 | +€11,117 | |
| Amounts payable within one year | 42/48 | €10,527 | €18,292 | +€7,765 | +73.8% |
| Current portion of amounts payable after more than one year | 42 | €271 | €2,718 | +€2,447 | +901% |
| Trade debts | 44 | €4,198 | €3,132 | -€1,066 | -25.4% |
| Suppliers | 440/4 | €4,198 | €3,132 | -€1,066 | -25.4% |
| Taxes, remuneration and social security | 45 | €6,058 | €9,545 | +€3,487 | +57.6% |
| Taxes | 450/3 | €6,058 | €9,545 | +€3,487 | +57.6% |
| Other amounts payable | 47/48 | - | €2,898 | +€2,898 | |
| Accrued charges and deferred income | 492/3 | €271 | €262 | -€9 | -3.5% |
| Non-recurring operating income | 76A | - | €2,198 | +€2,198 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,322 | €2,952 | +€1,630 | +123% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,126 | +€2,126 | |
| Other operating charges | 640/8 | €1,369 | €1,265 | -€104 | -7.6% |
| Gross operating margin | 9900 | €8,392 | €21,463 | +€13,070 | +156% |
| Operating profit (loss) | 9901 | €5,702 | €15,119 | +€9,418 | +165% |
| Financial income | 75/76B | €174 | €185 | +€11 | +6.4% |
| Recurring financial income | 75 | €174 | €185 | +€11 | +6.4% |
| Financial charges | 65/66B | €1,155 | €989 | -€166 | -14.4% |
| Recurring financial charges | 65 | €1,155 | €989 | -€166 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €4,721 | €14,316 | +€9,595 | +203% |
| Income taxes | 67/77 | €1,874 | €4,281 | +€2,407 | +128% |
| Profit (loss) for the period | 9904 | €2,847 | €10,035 | +€7,188 | +252% |
| Profit (loss) for the period to be appropriated | 9905 | €2,847 | €10,035 | +€7,188 | +252% |
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 23 October 2026 via checked.be.