RESOURCEFUL 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.
RESOURCEFUL CONSULTING
Largest movements
- Receivables within one year +€35,674
up €35,674 (+229%), from €15,551 to €51,226
of which Other amounts receivable: +€24,511
- Cash -€18,154
down €18,154 (-75.9%), from €23,912 to €5,758
mainly Receivables within one year (-€35,674) and Contributions, distributions and other (-€30,488)
- Tangible fixed assets -€10,634
down €10,634 (-54.3%), from €19,598 to €8,964
- Tax, wage and social debts +€13,153
up €13,153 (+191%), from €6,876 to €20,029
- Trade debts -€4,935
down €4,935 (-43.5%), from €11,338 to €6,402
- Other debts -€2,528
down €2,528 (-9.2%), from €27,528 to €25,000
- Profit (loss) carried forward +€753
up €753 (+7.1%), from €10,546 to €11,299
- Gross operating margin +€27,817
up €27,817 (+93.8%), from €29,659 to €57,476
- Taxes +€5,805
up €5,805 (+97.8%), from €5,937 to €11,742
- Depreciation -€779
down €779 (-6.0%), from €13,055 to €12,277
- Financial income +€688
up €688 (+22,560%), from €3 to €691
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 | €61,287 | €67,730 | +€6,443 | +10.5% |
| Formation expenses | 20 | €139 | €0 | -€139 | -100% |
| Fixed assets | 21/28 | €20,412 | €9,778 | -€10,634 | -52.1% |
| Tangible fixed assets | 22/27 | €19,598 | €8,964 | -€10,634 | -54.3% |
| Furniture and vehicles | 24 | €19,598 | €8,964 | -€10,634 | -54.3% |
| Financial fixed assets | 28 | €814 | €814 | = | 0.0% |
| Current assets | 29/58 | €40,736 | €57,952 | +€17,216 | +42.3% |
| Amounts receivable within one year | 40/41 | €15,551 | €51,226 | +€35,674 | +229% |
| Trade receivables | 40 | €15,488 | €26,651 | +€11,163 | +72.1% |
| Other amounts receivable | 41 | €63 | €24,574 | +€24,511 | +38,747% |
| Cash at bank and in hand | 54/58 | €23,912 | €5,758 | -€18,154 | -75.9% |
| Deferred charges and accrued income | 490/1 | €1,273 | €969 | -€304 | -23.9% |
| Total equity and liabilities | 10/49 | €61,287 | €67,730 | +€6,443 | +10.5% |
| Equity | 10/15 | €15,546 | €16,299 | +€753 | +4.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,546 | €11,299 | +€753 | +7.1% |
| Amounts payable | 17/49 | €45,742 | €51,431 | +€5,690 | +12.4% |
| Amounts payable within one year | 42/48 | €45,742 | €51,431 | +€5,690 | +12.4% |
| Trade debts | 44 | €11,338 | €6,402 | -€4,935 | -43.5% |
| Suppliers | 440/4 | €11,338 | €6,402 | -€4,935 | -43.5% |
| Taxes, remuneration and social security | 45 | €6,876 | €20,029 | +€13,153 | +191% |
| Taxes | 450/3 | €6,876 | €20,029 | +€13,153 | +191% |
| Other amounts payable | 47/48 | €27,528 | €25,000 | -€2,528 | -9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,055 | €12,277 | -€779 | -6.0% |
| Other operating charges | 640/8 | €2,969 | €2,501 | -€468 | -15.8% |
| Gross operating margin | 9900 | €29,659 | €57,476 | +€27,817 | +93.8% |
| Operating profit (loss) | 9901 | €13,634 | €42,699 | +€29,064 | +213% |
| Financial income | 75/76B | €3 | €691 | +€688 | +22,560% |
| Recurring financial income | 75 | €3 | €691 | +€688 | +22,560% |
| Financial charges | 65/66B | €310 | €407 | +€97 | +31.4% |
| Recurring financial charges | 65 | €310 | €407 | +€97 | +31.4% |
| Profit (loss) for the period before taxes | 9903 | €13,328 | €42,983 | +€29,655 | +223% |
| Income taxes | 67/77 | €5,937 | €11,742 | +€5,805 | +97.8% |
| Profit (loss) for the period | 9904 | €7,391 | €31,241 | +€23,850 | +323% |
| Profit (loss) for the period to be appropriated | 9905 | €7,391 | €31,241 | +€23,850 | +323% |
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 27 October 2026 via checked.be.