PROJECT INTERIM MANAGEMENT & CONSULTANCY: 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.
PROJECT INTERIM MANAGEMENT & CONSULTANCY
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€469
up €469 (+58.9%), from -€797 to -€328
- Financial income +€21
up €21 (+2.4%), from €852 to €873
- Financial charges +€14
up €14 (+10.1%), from €138 to €152
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 | €233,585 | €235,041 | +€1,456 | +0.6% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €233,585 | €235,041 | +€1,456 | +0.6% |
| Amounts receivable after more than one year | 29 | €231,401 | €232,274 | +€873 | +0.4% |
| Other amounts receivable | 291 | €231,401 | €232,274 | +€873 | +0.4% |
| Amounts receivable within one year | 40/41 | €2,006 | €1,995 | -€11 | -0.5% |
| Trade receivables | 40 | €508 | €508 | = | 0.0% |
| Other amounts receivable | 41 | €1,498 | €1,487 | -€11 | -0.7% |
| Cash at bank and in hand | 54/58 | €178 | €772 | +€594 | +334% |
| Total equity and liabilities | 10/49 | €233,585 | €235,041 | +€1,456 | +0.6% |
| Equity | 10/15 | -€45,013 | -€44,740 | +€273 | +0.6% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,110 | -€52,837 | +€273 | +0.5% |
| Amounts payable | 17/49 | €278,598 | €279,781 | +€1,183 | +0.4% |
| Amounts payable within one year | 42/48 | €278,598 | €279,781 | +€1,183 | +0.4% |
| Trade debts | 44 | €817 | - | -€817 | |
| Suppliers | 440/4 | €817 | - | -€817 | |
| Other amounts payable | 47/48 | €277,781 | €279,781 | +€2,000 | +0.7% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | -€797 | -€328 | +€469 | +58.9% |
| Operating profit (loss) | 9901 | -€915 | -€448 | +€467 | +51.1% |
| Financial income | 75/76B | €852 | €873 | +€21 | +2.4% |
| Recurring financial income | 75 | €852 | €873 | +€21 | +2.4% |
| Financial charges | 65/66B | €138 | €152 | +€14 | +10.1% |
| Recurring financial charges | 65 | €138 | €152 | +€14 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | -€201 | €273 | +€474 | |
| Profit (loss) for the period | 9904 | -€201 | €273 | +€474 | |
| Profit (loss) for the period to be appropriated | 9905 | -€201 | €273 | +€474 |
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.