PROPERTY MANAGEMENT CONSULTING: what changed
What changed
PROPERTY MANAGEMENT CONSULTING
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€3,527
2025 · -€7,851+€11,378
Equity
€208,359
2025 · €204,831+€3,527
Cash
€40,977
2025 · €39,743+€1,234
Balance sheet total
€259,176
2025 · €274,753-€15,577
Largest movements
Assets
- Tangible fixed assets -€16,811
down €16,811 (-7.2%), from €234,290 to €217,479
of which Land and buildings: -€12,925
Equity and liabilities
- Other debts -€19,105
down €19,105 (-27.3%), from €69,922 to €50,817
- Profit (loss) carried forward +€3,527
up €3,527 (+2.1%), from €167,120 to €170,647
Income statement
- Gross operating margin +€9,356
up €9,356 (+82.7%), from €11,314 to €20,670
- Other operating charges -€2,122
down €2,122 (-82.5%), from €2,571 to €449
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
-€7,851
Gross operating margin
+€9,356
Depreciation
+€0
Other operating charges
+€2,122
Financial income
-€107
Financial charges
+€7
Result 2026
€3,527
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€1,234
Investment
+€0
Financing
€0
Cash 2025
€39,743
From operations (derived)
+€1,234
Net result for the year
+€3,527
Depreciation
+€16,811
Other debts
-€19,105
Investment (derived)
+€0
Investment in fixed assets (net)
+€0
Cash 2026
€40,977
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €274,753 | €259,176 | -€15,577 | -5.7% |
| Fixed assets | 21/28 | €235,010 | €218,199 | -€16,811 | -7.2% |
| Tangible fixed assets | 22/27 | €234,290 | €217,479 | -€16,811 | -7.2% |
| Land and buildings | 22 | €227,417 | €214,492 | -€12,925 | -5.7% |
| Plant, machinery and equipment | 23 | €6,873 | €2,987 | -€3,886 | -56.5% |
| Financial fixed assets | 28 | €720 | €720 | = | 0.0% |
| Current assets | 29/58 | €39,743 | €40,977 | +€1,234 | +3.1% |
| Cash at bank and in hand | 54/58 | €39,743 | €40,977 | +€1,234 | +3.1% |
| Total equity and liabilities | 10/49 | €274,753 | €259,176 | -€15,577 | -5.7% |
| Equity | 10/15 | €204,831 | €208,359 | +€3,527 | +1.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | - | €18,600 | +€18,600 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €19,112 | €19,112 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | €17,252 | €17,252 | = | 0.0% |
| Profit (loss) carried forward | 14 | €167,120 | €170,647 | +€3,527 | +2.1% |
| Amounts payable | 17/49 | €69,922 | €50,817 | -€19,105 | -27.3% |
| Amounts payable within one year | 42/48 | €69,922 | €50,817 | -€19,105 | -27.3% |
| Other amounts payable | 47/48 | €69,922 | €50,817 | -€19,105 | -27.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,811 | €16,811 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,571 | €449 | -€2,122 | -82.5% |
| Gross operating margin | 9900 | €11,314 | €20,670 | +€9,356 | +82.7% |
| Operating profit (loss) | 9901 | -€8,068 | €3,410 | +€11,478 | |
| Financial income | 75/76B | €270 | €163 | -€107 | -39.6% |
| Recurring financial income | 75 | €270 | €163 | -€107 | -39.6% |
| Financial charges | 65/66B | €52 | €45 | -€7 | -13.9% |
| Recurring financial charges | 65 | €52 | €45 | -€7 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,851 | €3,527 | +€11,378 | |
| Profit (loss) for the period | 9904 | -€7,851 | €3,527 | +€11,378 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,851 | €3,527 | +€11,378 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.