PUSH CONSULTING: what changed
Two fiscal 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.
PUSH CONSULTING
Largest movements
- Cash +€26,475
up €26,475 (+25.7%), from €102,893 to €129,367
mainly Other debts (+€141,392) and Net result for the year (+€49,659)
- Tangible fixed assets +€11,563
up €11,563 (+41.7%), from €27,716 to €39,279
of which Plant, machinery and equipment: +€21,874
- Other debts +€141,392
up €141,392 (+8534.8%), from €1,657 to €143,049
- Reserves -€116,685
down €116,685 (-100.0%), from €116,685 to €0
- Tax, wage and social debts +€23,505
up €23,505 (+161.8%), from €14,531 to €38,035
of which Taxes: +€23,080
- Debts after one year -€9,221
down €9,221 (-66.4%), from €13,889 to €4,668
- Gross operating margin +€4,030
up €4,030 (+5.7%), from €71,148 to €75,178
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.
Cash bridge derived
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 | €158,855 | €197,251 | +€38,397 | +24.2% |
| Fixed assets | 21/28 | €28,016 | €39,579 | +€11,563 | +41.3% |
| Tangible fixed assets | 22/27 | €27,716 | €39,279 | +€11,563 | +41.7% |
| Plant, machinery and equipment | 23 | €17 | €21,892 | +€21,874 | +125426.5% |
| Furniture and vehicles | 24 | €24,617 | €14,677 | -€9,939 | -40.4% |
| Other tangible fixed assets | 26 | €3,082 | €2,710 | -€372 | -12.1% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €130,839 | €157,672 | +€26,833 | +20.5% |
| Amounts receivable within one year | 40/41 | €27,946 | €28,305 | +€359 | +1.3% |
| Trade receivables | 40 | €27,946 | €28,248 | +€302 | +1.1% |
| Other amounts receivable | 41 | - | €57 | +€57 | |
| Cash at bank and in hand | 54/58 | €102,893 | €129,367 | +€26,475 | +25.7% |
| Total equity and liabilities | 10/49 | €158,855 | €197,251 | +€38,397 | +24.2% |
| Equity | 10/15 | €118,685 | €2,000 | -€116,685 | -98.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €116,685 | €0 | -€116,685 | -100.0% |
| Distributable reserves | 133 | €116,685 | €0 | -€116,685 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €40,170 | €195,251 | +€155,081 | +386.1% |
| Amounts payable after more than one year | 17 | €13,889 | €4,668 | -€9,221 | -66.4% |
| Financial debts | 170/4 | €13,889 | €4,668 | -€9,221 | -66.4% |
| Amounts payable within one year | 42/48 | €25,469 | €190,583 | +€165,114 | +648.3% |
| Current portion of amounts payable after more than one year | 42 | €9,068 | €9,221 | +€153 | +1.7% |
| Trade debts | 44 | €214 | €278 | +€64 | +30.0% |
| Suppliers | 440/4 | €214 | €278 | +€64 | +30.0% |
| Taxes, remuneration and social security | 45 | €14,531 | €38,035 | +€23,505 | +161.8% |
| Taxes | 450/3 | €12,156 | €35,235 | +€23,080 | +189.9% |
| Remuneration and social security | 454/9 | €2,375 | €2,800 | +€425 | +17.9% |
| Other amounts payable | 47/48 | €1,657 | €143,049 | +€141,392 | +8534.8% |
| Accrued charges and deferred income | 492/3 | €812 | €0 | -€812 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,842 | €11,341 | +€499 | +4.6% |
| Other operating charges | 640/8 | €834 | €999 | +€165 | +19.8% |
| Gross operating margin | 9900 | €71,148 | €75,178 | +€4,030 | +5.7% |
| Operating profit (loss) | 9901 | €59,471 | €62,838 | +€3,367 | +5.7% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €901 | €735 | -€166 | -18.4% |
| Recurring financial charges | 65 | €901 | €735 | -€166 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | €58,570 | €62,102 | +€3,532 | +6.0% |
| Income taxes | 67/77 | €12,116 | €12,443 | +€327 | +2.7% |
| Profit (loss) for the period | 9904 | €46,455 | €49,659 | +€3,205 | +6.9% |
| Profit (loss) for the period to be appropriated | 9905 | €46,455 | €49,659 | +€3,205 | +6.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.