Robert Collart 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.
Robert Collart Consulting
Largest movements
- Cash +€5,409
up €5,409 (+46.4%), from €11,650 to €17,059
mainly Net result for the year (+€7,885) and Receivables within one year (+€1,814)
- Deferred charges and accrued income +€2,397
up €2,397 (+1,281%), from €187 to €2,584
- Receivables within one year -€1,814
down €1,814 (-14.3%), from €12,652 to €10,838
of which Other amounts receivable: -€1,494
- Tangible fixed assets -€419
down €419 (-55.1%), from €761 to €342
- Profit (loss) carried forward +€7,885
up €7,885, from -€4,736 to €3,149
- Other debts -€1,758
down €1,758 (-14.3%), from €12,277 to €10,520
- Current portion of long-term debt -€1,550
no longer reported in 2025 (was €1,550)
- Trade debts +€525
up €525 (+130%), from €405 to €929
- Tax, wage and social debts +€471
up €471 (+4.6%), from €10,253 to €10,724
- Gross operating margin +€8,445
up €8,445 (+182%), from €4,633 to €13,078
- Depreciation -€4,375
down €4,375 (-91.3%), from €4,794 to €419
- Other operating charges -€2,924
down €2,924 (-68.3%), from €4,280 to €1,355
- Taxes +€2,922
up €2,922 (+648%), from €451 to €3,373
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 | €27,250 | €32,822 | +€5,572 | +20.4% |
| Fixed assets | 21/28 | €2,761 | €2,342 | -€419 | -15.2% |
| Tangible fixed assets | 22/27 | €761 | €342 | -€419 | -55.1% |
| Furniture and vehicles | 24 | €761 | €342 | -€419 | -55.1% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €24,489 | €30,481 | +€5,991 | +24.5% |
| Amounts receivable within one year | 40/41 | €12,652 | €10,838 | -€1,814 | -14.3% |
| Trade receivables | 40 | €11,158 | €10,838 | -€320 | -2.9% |
| Other amounts receivable | 41 | €1,494 | - | -€1,494 | |
| Cash at bank and in hand | 54/58 | €11,650 | €17,059 | +€5,409 | +46.4% |
| Deferred charges and accrued income | 490/1 | €187 | €2,584 | +€2,397 | +1,281% |
| Total equity and liabilities | 10/49 | €27,250 | €32,822 | +€5,572 | +20.4% |
| Equity | 10/15 | €2,764 | €10,649 | +€7,885 | +285% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,736 | €3,149 | +€7,885 | |
| Amounts payable | 17/49 | €24,486 | €22,173 | -€2,313 | -9.4% |
| Amounts payable within one year | 42/48 | €24,486 | €22,173 | -€2,313 | -9.4% |
| Current portion of amounts payable after more than one year | 42 | €1,550 | - | -€1,550 | |
| Trade debts | 44 | €405 | €929 | +€525 | +130% |
| Suppliers | 440/4 | €405 | €929 | +€525 | +130% |
| Taxes, remuneration and social security | 45 | €10,253 | €10,724 | +€471 | +4.6% |
| Taxes | 450/3 | €10,253 | €10,724 | +€471 | +4.6% |
| Other amounts payable | 47/48 | €12,277 | €10,520 | -€1,758 | -14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,794 | €419 | -€4,375 | -91.3% |
| Other operating charges | 640/8 | €4,280 | €1,355 | -€2,924 | -68.3% |
| Gross operating margin | 9900 | €4,633 | €13,078 | +€8,445 | +182% |
| Operating profit (loss) | 9901 | -€4,441 | €11,304 | +€15,745 | |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €163 | €46 | -€117 | -71.6% |
| Recurring financial charges | 65 | €163 | €46 | -€117 | -71.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,600 | €11,258 | +€15,858 | |
| Income taxes | 67/77 | €451 | €3,373 | +€2,922 | +648% |
| Profit (loss) for the period | 9904 | -€5,051 | €7,885 | +€12,936 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,051 | €7,885 | +€12,936 |
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 23 October 2026 via checked.be.