RESOURCE 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.
RESOURCE MANAGEMENT CONSULTANCY
Largest movements
- Tangible fixed assets -€40,228
down €40,228 (-51.9%), from €77,498 to €37,270
of which Furniture and vehicles: -€40,096
- Cash -€7,436
down €7,436 (-89.9%), from €8,275 to €840
mainly Net result for the year (-€20,870) and Other debts (-€19,736)
- Receivables within one year -€5,489
down €5,489 (-8.3%), from €66,328 to €60,839
of which Trade receivables: -€60,215
- Profit (loss) carried forward -€20,870
down €20,870 (-1,028%), from -€2,030 to -€22,900
- Other debts -€19,736
down €19,736 (-100%), from €19,736 to €0
- Trade debts -€9,394
down €9,394 (-79.9%), from €11,751 to €2,357
- Advances received -€1,815
down €1,815 (-100%), from €1,815 to €0
- Gross operating margin -€16,007
down €16,007 (-988%), from -€1,620 to -€17,626
- Financial income +€929
up €929 (+7,472%), from €12 to €941
- Depreciation +€449
up €449 (+40.7%), from €1,103 to €1,553
- Other operating charges +€448
up €448 (+50.1%), from €895 to €1,344
- Financial charges +€214
up €214 (+28.1%), from €760 to €974
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 | €163,109 | €109,957 | -€53,152 | -32.6% |
| Fixed assets | 21/28 | €77,498 | €37,270 | -€40,228 | -51.9% |
| Tangible fixed assets | 22/27 | €77,498 | €37,270 | -€40,228 | -51.9% |
| Plant, machinery and equipment | 23 | €36,232 | €36,100 | -€132 | -0.4% |
| Furniture and vehicles | 24 | €41,266 | €1,170 | -€40,096 | -97.2% |
| Current assets | 29/58 | €85,611 | €72,687 | -€12,924 | -15.1% |
| Stocks and contracts in progress | 3 | €11,008 | €11,008 | = | 0.0% |
| Stocks | 30/36 | €11,008 | €11,008 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €66,328 | €60,839 | -€5,489 | -8.3% |
| Trade receivables | 40 | €60,513 | €298 | -€60,215 | -99.5% |
| Other amounts receivable | 41 | €5,814 | €60,541 | +€54,726 | +941% |
| Cash at bank and in hand | 54/58 | €8,275 | €840 | -€7,436 | -89.9% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €163,109 | €109,957 | -€53,152 | -32.6% |
| Equity | 10/15 | €125,463 | €104,593 | -€20,870 | -16.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €108,893 | €108,893 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €107,033 | €107,033 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,030 | -€22,900 | -€20,870 | -1,028% |
| Amounts payable | 17/49 | €37,646 | €5,364 | -€32,282 | -85.8% |
| Amounts payable within one year | 42/48 | €37,646 | €5,364 | -€32,282 | -85.8% |
| Trade debts | 44 | €11,751 | €2,357 | -€9,394 | -79.9% |
| Suppliers | 440/4 | €11,751 | €2,357 | -€9,394 | -79.9% |
| Advances received on contracts in progress | 46 | €1,815 | €0 | -€1,815 | -100% |
| Taxes, remuneration and social security | 45 | €4,344 | €3,007 | -€1,338 | -30.8% |
| Taxes | 450/3 | €4,344 | €3,007 | -€1,338 | -30.8% |
| Other amounts payable | 47/48 | €19,736 | €0 | -€19,736 | -100% |
| Non-recurring operating income | 76A | €0 | €9,569 | +€9,569 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,103 | €1,553 | +€449 | +40.7% |
| Other operating charges | 640/8 | €895 | €1,344 | +€448 | +50.1% |
| Gross operating margin | 9900 | -€1,620 | -€17,626 | -€16,007 | -988% |
| Operating profit (loss) | 9901 | -€3,618 | -€20,523 | -€16,905 | -467% |
| Financial income | 75/76B | €12 | €941 | +€929 | +7,472% |
| Recurring financial income | 75 | €12 | €941 | +€929 | +7,472% |
| Financial charges | 65/66B | €760 | €974 | +€214 | +28.1% |
| Recurring financial charges | 65 | €760 | €974 | +€214 | +28.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,366 | -€20,555 | -€16,189 | -371% |
| Income taxes | 67/77 | €441 | €315 | -€127 | -28.7% |
| Profit (loss) for the period | 9904 | -€4,807 | -€20,870 | -€16,063 | -334% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,807 | -€20,870 | -€16,063 | -334% |
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 24 October 2026 via checked.be.