ROYAL CONSULT: what changed
Two fiscal 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.
ROYAL CONSULT
Largest movements
- Receivables within one year +€13,264
up €13,264 (+33.5%), from €39,624 to €52,888
- Cash +€9,983
up €9,983 (+9.3%), from €106,933 to €116,916
mainly Net result for the year (+€21,950) and Depreciation (+€3,425)
- Tangible fixed assets -€3,425
down €3,425 (-44.2%), from €7,740 to €4,315
- Profit (loss) carried forward +€21,950
up €21,950 (+19.2%), from €114,467 to €136,416
- Gross operating margin -€7,110
down €7,110 (-16.7%), from €42,684 to €35,574
- Purchases and services +€4,426
up €4,426 (+27.1%), from €16,344 to €20,771
- Turnover -€2,683
down €2,683 (-4.5%), from €59,028 to €56,345
- Taxes -€1,764
down €1,764 (-16.1%), from €10,978 to €9,214
- Depreciation +€1,031
up €1,031 (+43.0%), from €2,394 to €3,425
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €154,298 | €174,548 | +€20,250 | +13.1% |
| Fixed assets | 21/28 | €7,740 | €4,315 | -€3,425 | -44.2% |
| Tangible fixed assets | 22/27 | €7,740 | €4,315 | -€3,425 | -44.2% |
| Furniture and vehicles | 24 | €7,740 | €4,315 | -€3,425 | -44.2% |
| Current assets | 29/58 | €146,558 | €170,233 | +€23,675 | +16.2% |
| Amounts receivable within one year | 40/41 | €39,624 | €52,888 | +€13,264 | +33.5% |
| Other amounts receivable | 41 | €39,624 | €52,888 | +€13,264 | +33.5% |
| Cash at bank and in hand | 54/58 | €106,933 | €116,916 | +€9,983 | +9.3% |
| Deferred charges and accrued income | 490/1 | - | €429 | +€429 | |
| Total equity and liabilities | 10/49 | €154,298 | €174,548 | +€20,250 | +13.1% |
| Equity | 10/15 | €134,927 | €156,876 | +€21,950 | +16.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €114,467 | €136,416 | +€21,950 | +19.2% |
| Amounts payable | 17/49 | €19,371 | €17,672 | -€1,699 | -8.8% |
| Amounts payable within one year | 42/48 | €19,371 | €17,672 | -€1,699 | -8.8% |
| Trade debts | 44 | €30 | - | -€30 | |
| Suppliers | 440/4 | €30 | - | -€30 | |
| Taxes, remuneration and social security | 45 | €19,341 | €17,672 | -€1,669 | -8.6% |
| Taxes | 450/3 | €19,341 | €17,672 | -€1,669 | -8.6% |
| Turnover | 70 | €59,028 | €56,345 | -€2,683 | -4.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €16,344 | €20,771 | +€4,426 | +27.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,394 | €3,425 | +€1,031 | +43.0% |
| Other operating charges | 640/8 | €1,217 | €781 | -€436 | -35.8% |
| Gross operating margin | 9900 | €42,684 | €35,574 | -€7,110 | -16.7% |
| Operating profit (loss) | 9901 | €39,072 | €31,368 | -€7,704 | -19.7% |
| Financial charges | 65/66B | €123 | €204 | +€81 | +65.7% |
| Recurring financial charges | 65 | €123 | €204 | +€81 | +65.7% |
| Profit (loss) for the period before taxes | 9903 | €38,949 | €31,164 | -€7,785 | -20.0% |
| Income taxes | 67/77 | €10,978 | €9,214 | -€1,764 | -16.1% |
| Profit (loss) for the period | 9904 | €27,971 | €21,950 | -€6,022 | -21.5% |
| Profit (loss) for the period to be appropriated | 9905 | €27,971 | €21,950 | -€6,022 | -21.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.