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 +€57,352
up €57,352 (+45.9%), from €124,954 to €182,306
mainly Net result for the year (+€52,303) and Trade debts (+€8,610)
- Receivables within one year +€17,149
up €17,149 (+59.9%), from €28,606 to €45,755
of which Trade receivables: +€18,913
- Receivables after one year -€6,864
no longer reported in 2025 (was €6,864)
- Tangible fixed assets +€5,481
up €5,481 (+28.3%), from €19,366 to €24,846
of which Plant, machinery and equipment: +€4,372
- Reserves +€52,303
up €52,303 (+43.4%), from €120,478 to €172,781
- Trade debts +€8,610
up €8,610 (+107.5%), from €8,009 to €16,619
of which Suppliers: +€9,653
- Tax, wage and social debts +€8,114
up €8,114 (+2061.2%), from €394 to €8,508
- Other debts +€3,576
up €3,576 (+9.9%), from €36,164 to €39,740
- Gross operating margin +€115,499
up €115,499, from -€50,640 to €64,858
- Taxes +€5,643
up €5,643 (+1433.3%), from €394 to €6,036
- Financial income -€1,332
down €1,332 (-99.5%), from €1,339 to €7
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 | €184,111 | €256,851 | +€72,740 | +39.5% |
| Fixed assets | 21/28 | €19,366 | €24,846 | +€5,481 | +28.3% |
| Tangible fixed assets | 22/27 | €19,366 | €24,846 | +€5,481 | +28.3% |
| Plant, machinery and equipment | 23 | €3,331 | €7,703 | +€4,372 | +131.3% |
| Furniture and vehicles | 24 | €12,669 | €9,538 | -€3,131 | -24.7% |
| Other tangible fixed assets | 26 | €3,366 | €7,605 | +€4,239 | +126.0% |
| Current assets | 29/58 | €164,745 | €232,005 | +€67,260 | +40.8% |
| Amounts receivable after more than one year | 29 | €6,864 | - | -€6,864 | |
| Other amounts receivable | 291 | €6,864 | - | -€6,864 | |
| Amounts receivable within one year | 40/41 | €28,606 | €45,755 | +€17,149 | +59.9% |
| Trade receivables | 40 | €19,916 | €38,829 | +€18,913 | +95.0% |
| Other amounts receivable | 41 | €8,691 | €6,926 | -€1,765 | -20.3% |
| Cash at bank and in hand | 54/58 | €124,954 | €182,306 | +€57,352 | +45.9% |
| Deferred charges and accrued income | 490/1 | €4,321 | €3,943 | -€378 | -8.7% |
| Total equity and liabilities | 10/49 | €184,111 | €256,851 | +€72,740 | +39.5% |
| Equity | 10/15 | €139,028 | €191,331 | +€52,303 | +37.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Outside capital | 11 | €18,550 | €18,550 | = | 0.0% |
| Other | 1109/19 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €120,478 | €172,781 | +€52,303 | +43.4% |
| Distributable reserves | 133 | €120,478 | €172,781 | +€52,303 | +43.4% |
| Amounts payable | 17/49 | €45,083 | €65,520 | +€20,437 | +45.3% |
| Amounts payable within one year | 42/48 | €44,567 | €64,867 | +€20,300 | +45.5% |
| Trade debts | 44 | €8,009 | €16,619 | +€8,610 | +107.5% |
| Suppliers | 440/4 | €6,966 | €16,619 | +€9,653 | +138.6% |
| Bills of exchange payable | 441 | €1,043 | - | -€1,043 | |
| Taxes, remuneration and social security | 45 | €394 | €8,508 | +€8,114 | +2061.2% |
| Taxes | 450/3 | €394 | €8,508 | +€8,114 | +2061.2% |
| Other amounts payable | 47/48 | €36,164 | €39,740 | +€3,576 | +9.9% |
| Accrued charges and deferred income | 492/3 | €516 | €654 | +€138 | +26.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,017 | €5,061 | +€44 | +0.9% |
| Other operating charges | 640/8 | €1,031 | €528 | -€504 | -48.8% |
| Gross operating margin | 9900 | -€50,640 | €64,858 | +€115,499 | |
| Operating profit (loss) | 9901 | -€56,689 | €59,269 | +€115,958 | |
| Financial income | 75/76B | €1,339 | €7 | -€1,332 | -99.5% |
| Recurring financial income | 75 | €1,339 | €7 | -€1,332 | -99.5% |
| Financial charges | 65/66B | €646 | €937 | +€292 | +45.1% |
| Recurring financial charges | 65 | €646 | €937 | +€292 | +45.1% |
| Profit (loss) for the period before taxes | 9903 | -€55,996 | €58,339 | +€114,335 | |
| Income taxes | 67/77 | €394 | €6,036 | +€5,643 | +1433.3% |
| Profit (loss) for the period | 9904 | -€56,389 | €52,303 | +€108,692 | |
| Profit (loss) for the period to be appropriated | 9905 | -€56,389 | €52,303 | +€108,692 |
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 6 October 2026 via checked.be.