RANGER 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.
RANGER CONSULTING
Largest movements
- Cash -€36,303
down €36,303 (-52.1%), from €69,676 to €33,373
mainly Contributions, distributions and other (-€30,000) and Tax, wage and social debts (-€12,955)
- Tangible fixed assets -€9,398
down €9,398 (-21.6%), from €43,459 to €34,061
- Receivables within one year +€9,080
up €9,080 (+52.9%), from €17,161 to €26,241
- Profit (loss) carried forward -€27,481
down €27,481 (-26.3%), from €104,496 to €77,014
- Tax, wage and social debts -€12,955
down €12,955 (-59.3%), from €21,849 to €8,895
- Other debts +€4,673
up €4,673 (+116%), from €4,018 to €8,691
- Gross operating margin -€55,141
down €55,141 (-79.2%), from €69,608 to €14,467
- Taxes -€11,966
down €11,966 (-87.0%), from €13,752 to €1,786
- Depreciation +€6,147
up €6,147 (+189%), from €3,251 to €9,398
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €131,371 | €94,880 | -€36,492 | -27.8% |
| Fixed assets | 21/28 | €43,459 | €34,061 | -€9,398 | -21.6% |
| Tangible fixed assets | 22/27 | €43,459 | €34,061 | -€9,398 | -21.6% |
| Furniture and vehicles | 24 | €43,459 | €34,061 | -€9,398 | -21.6% |
| Current assets | 29/58 | €87,912 | €60,818 | -€27,094 | -30.8% |
| Amounts receivable within one year | 40/41 | €17,161 | €26,241 | +€9,080 | +52.9% |
| Trade receivables | 40 | €17,161 | €26,241 | +€9,080 | +52.9% |
| Cash at bank and in hand | 54/58 | €69,676 | €33,373 | -€36,303 | -52.1% |
| Deferred charges and accrued income | 490/1 | €1,075 | €1,204 | +€129 | +12.0% |
| Total equity and liabilities | 10/49 | €131,371 | €94,880 | -€36,492 | -27.8% |
| Equity | 10/15 | €104,496 | €77,014 | -€27,481 | -26.3% |
| Profit (loss) carried forward | 14 | €104,496 | €77,014 | -€27,481 | -26.3% |
| Amounts payable | 17/49 | €26,876 | €17,865 | -€9,011 | -33.5% |
| Amounts payable within one year | 42/48 | €26,876 | €17,865 | -€9,011 | -33.5% |
| Trade debts | 44 | €1,009 | €280 | -€729 | -72.2% |
| Suppliers | 440/4 | €1,009 | €280 | -€729 | -72.2% |
| Taxes, remuneration and social security | 45 | €21,849 | €8,895 | -€12,955 | -59.3% |
| Taxes | 450/3 | €21,849 | €8,895 | -€12,955 | -59.3% |
| Other amounts payable | 47/48 | €4,018 | €8,691 | +€4,673 | +116% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,251 | €9,398 | +€6,147 | +189% |
| Other operating charges | 640/8 | €315 | €703 | +€389 | +124% |
| Gross operating margin | 9900 | €69,608 | €14,467 | -€55,141 | -79.2% |
| Operating profit (loss) | 9901 | €66,043 | €4,366 | -€61,677 | -93.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €51 | €62 | +€11 | +21.2% |
| Recurring financial charges | 65 | €51 | €62 | +€11 | +21.2% |
| Profit (loss) for the period before taxes | 9903 | €65,992 | €4,305 | -€61,688 | -93.5% |
| Income taxes | 67/77 | €13,752 | €1,786 | -€11,966 | -87.0% |
| Profit (loss) for the period | 9904 | €52,240 | €2,519 | -€49,721 | -95.2% |
| Profit (loss) for the period to be appropriated | 9905 | €52,240 | €2,519 | -€49,721 | -95.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.