RETAIL PERFORMANCE MANAGEMENT CONSULTING: what changed
What changed
RETAIL PERFORMANCE MANAGEMENT CONSULTING
NACE 49.410, Freight transport by road
filed annual accounts (NBB)
Net result for the year
€707,349
2024 · €813,684-€106,335
Equity
€10.6m
2024 · €10.6m+€27,349
Cash
€172,866
2024 · €288,970-€116,104
Balance sheet total
€28.9m
2024 · €27.7m+€1.2m
Largest movements
Assets
- Tangible fixed assets +€1.3m
up €1.3m (+11.7%), from €10.8m to €12.0m
Equity and liabilities
- Other debts +€722,430
up €722,430 (+11.6%), from €6.2m to €6.9m
- Tax, wage and social debts +€440,341
up €440,341 (+83.9%), from €524,951 to €965,293
of which Taxes: +€417,748
Income statement
- Taxes -€211,562
down €211,562 (-76.7%), from €275,855 to €64,293
- Depreciation +€196,982
up €196,982 (+53.1%), from €370,892 to €567,874
- Staff costs +€161,365
up €161,365 (+53.5%), from €301,535 to €462,901
- Financial income +€57,549
up €57,549 (+128%), from €44,901 to €102,450
- Financial charges +€49,425
up €49,425 (+17.1%), from €288,359 to €337,784
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€813,684
Gross operating margin
+€48,359
Staff costs
-€161,365
Depreciation
-€196,982
Other operating charges
-€16,032
Financial income
+€57,549
Financial charges
-€49,425
Taxes
+€211,562
Result 2025
€707,349
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€2.3m
Investment
-€1.7m
Financing
-€671,277
Cash 2024
€288,970
From operations (derived)
+€2.3m
Net result for the year
+€707,349
Depreciation
+€567,874
Receivables after one year
-€72,000
Receivables within one year
-€79,303
Deferred charges and accrued income
-€1,115
Trade debts
+€17,837
Tax, wage and social debts
+€440,341
Other debts
+€722,430
Accrued charges and deferred income
-€47,186
Investment (derived)
-€1.7m
Investment in fixed assets (net)
-€1.7m
Financing
-€671,277
Debts after one year
+€73,452
Current portion of long-term debt
-€64,793
Short-term financial debts
+€63
Contributions, distributions and other
-€680,000
Cash 2025
€172,866
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,729,554 | €28,899,047 | +€1.2m | +4.2% |
| Fixed assets | 21/28 | €26,208,342 | €27,341,522 | +€1.1m | +4.3% |
| Tangible fixed assets | 22/27 | €10,758,064 | €12,020,411 | +€1.3m | +11.7% |
| Land and buildings | 22 | €10,758,064 | €12,020,411 | +€1.3m | +11.7% |
| Financial fixed assets | 28 | €15,450,278 | €15,321,111 | -€129,167 | -0.8% |
| Current assets | 29/58 | €1,521,212 | €1,557,525 | +€36,313 | +2.4% |
| Amounts receivable after more than one year | 29 | €649,500 | €721,500 | +€72,000 | +11.1% |
| Other amounts receivable | 291 | €649,500 | €721,500 | +€72,000 | +11.1% |
| Amounts receivable within one year | 40/41 | €581,355 | €660,658 | +€79,303 | +13.6% |
| Trade receivables | 40 | €38,470 | - | -€38,470 | |
| Other amounts receivable | 41 | €542,885 | €660,658 | +€117,773 | +21.7% |
| Cash at bank and in hand | 54/58 | €288,970 | €172,866 | -€116,104 | -40.2% |
| Deferred charges and accrued income | 490/1 | €1,386 | €2,501 | +€1,115 | +80.4% |
| Total equity and liabilities | 10/49 | €27,729,554 | €28,899,047 | +€1.2m | +4.2% |
| Equity | 10/15 | €10,577,703 | €10,605,052 | +€27,349 | +0.3% |
| Contributions | 10/11 | €1,340,976 | €1,340,976 | = | 0.0% |
| Reserves | 13 | €7,029,814 | €7,029,814 | = | 0.0% |
| Tax-exempt reserves | 132 | €29,814 | €29,814 | = | 0.0% |
| Distributable reserves | 133 | €7,000,000 | €7,000,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,206,912 | €2,234,261 | +€27,349 | +1.2% |
| Amounts payable | 17/49 | €17,151,851 | €18,293,996 | +€1.1m | +6.7% |
| Amounts payable after more than one year | 17 | €8,840,240 | €8,913,693 | +€73,452 | +0.8% |
| Financial debts | 170/4 | €8,840,240 | €8,913,693 | +€73,452 | +0.8% |
| Amounts payable within one year | 42/48 | €8,263,611 | €9,379,489 | +€1.1m | +13.5% |
| Current portion of amounts payable after more than one year | 42 | €1,493,408 | €1,428,615 | -€64,793 | -4.3% |
| Financial debts | 43 | - | €63 | +€63 | |
| Credit institutions | 430/8 | - | €63 | +€63 | |
| Trade debts | 44 | €25,429 | €43,266 | +€17,837 | +70.1% |
| Suppliers | 440/4 | €25,429 | €43,266 | +€17,837 | +70.1% |
| Taxes, remuneration and social security | 45 | €524,951 | €965,293 | +€440,341 | +83.9% |
| Taxes | 450/3 | €494,295 | €912,043 | +€417,748 | +84.5% |
| Remuneration and social security | 454/9 | €30,656 | €53,250 | +€22,593 | +73.7% |
| Other amounts payable | 47/48 | €6,219,822 | €6,942,252 | +€722,430 | +11.6% |
| Accrued charges and deferred income | 492/3 | €48,000 | €814 | -€47,186 | -98.3% |
| Remuneration, social security and pensions | 62 | €301,535 | €462,901 | +€161,365 | +53.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €370,892 | €567,874 | +€196,982 | +53.1% |
| Other operating charges | 640/8 | €83,653 | €99,685 | +€16,032 | +19.2% |
| Gross operating margin | 9900 | €2,089,077 | €2,137,436 | +€48,359 | +2.3% |
| Operating profit (loss) | 9901 | €1,332,997 | €1,006,976 | -€326,021 | -24.5% |
| Financial income | 75/76B | €44,901 | €102,450 | +€57,549 | +128% |
| Recurring financial income | 75 | €44,901 | €102,450 | +€57,549 | +128% |
| Financial charges | 65/66B | €288,359 | €337,784 | +€49,425 | +17.1% |
| Recurring financial charges | 65 | €288,359 | €337,784 | +€49,425 | +17.1% |
| Profit (loss) for the period before taxes | 9903 | €1,089,539 | €771,642 | -€317,897 | -29.2% |
| Income taxes | 67/77 | €275,855 | €64,293 | -€211,562 | -76.7% |
| Profit (loss) for the period | 9904 | €813,684 | €707,349 | -€106,335 | -13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €813,684 | €707,349 | -€106,335 | -13.1% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.