Retail 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.
Retail Management Consultancy
Largest movements
- Cash +€3,072
up €3,072 (+39,738%), from €8 to €3,079
mainly Net result for the year (+€2,900) and Trade debts (+€423)
- Receivables within one year -€370
no longer reported in 2025 (was €370)
- Deferred charges and accrued income -€277
no longer reported in 2025 (was €277)
- Profit (loss) carried forward +€2,900
up €2,900 (+12.1%), from -€23,938 to -€21,038
- Other debts -€899
down €899 (-9.0%), from €10,038 to €9,140
- Trade debts +€423
up €423 (+358%), from €118 to €541
- Gross operating margin +€7,064
up €7,064, from -€3,543 to €3,521
- Other operating charges -€104
down €104 (-15.2%), from €681 to €577
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 | €655 | €3,079 | +€2,424 | +370% |
| Current assets | 29/58 | €655 | €3,079 | +€2,424 | +370% |
| Amounts receivable within one year | 40/41 | €370 | - | -€370 | |
| Other amounts receivable | 41 | €370 | - | -€370 | |
| Cash at bank and in hand | 54/58 | €8 | €3,079 | +€3,072 | +39,738% |
| Deferred charges and accrued income | 490/1 | €277 | - | -€277 | |
| Total equity and liabilities | 10/49 | €655 | €3,079 | +€2,424 | +370% |
| Equity | 10/15 | -€9,501 | -€6,601 | +€2,900 | +30.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €2,037 | €2,037 | = | 0.0% |
| Non-distributable reserves | 130/1 | €229 | €229 | = | 0.0% |
| Reserves not available under the articles | 1311 | €229 | €229 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,808 | €1,808 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,938 | -€21,038 | +€2,900 | +12.1% |
| Amounts payable | 17/49 | €10,156 | €9,680 | -€476 | -4.7% |
| Amounts payable within one year | 42/48 | €10,156 | €9,680 | -€476 | -4.7% |
| Trade debts | 44 | €118 | €541 | +€423 | +358% |
| Suppliers | 440/4 | €118 | €541 | +€423 | +358% |
| Other amounts payable | 47/48 | €10,038 | €9,140 | -€899 | -9.0% |
| Other operating charges | 640/8 | €681 | €577 | -€104 | -15.2% |
| Gross operating margin | 9900 | -€3,543 | €3,521 | +€7,064 | |
| Operating profit (loss) | 9901 | -€4,224 | €2,944 | +€7,168 | |
| Financial charges | 65/66B | €51 | €44 | -€7 | -14.2% |
| Recurring financial charges | 65 | €51 | €44 | -€7 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,275 | €2,900 | +€7,175 | |
| Profit (loss) for the period | 9904 | -€4,275 | €2,900 | +€7,175 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,275 | €2,900 | +€7,175 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.