Runnel 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.
Runnel Consulting
Largest movements
- Receivables within one year +€51,311
up €51,311 (+26.8%), from €191,440 to €242,750
of which Other amounts receivable: +€46,763
- Cash -€40,455
down €40,455 (-37.5%), from €107,896 to €67,440
mainly Contributions, distributions and other (-€70,430) and Investment in fixed assets (net) (-€64,324)
- Tangible fixed assets +€8,403
up €8,403 (+1.9%), from €441,149 to €449,552
of which Furniture and vehicles: +€11,513
- Other debts +€69,571
new in 2025: €69,571
- Debts after one year -€39,684
down €39,684 (-17.1%), from €232,321 to €192,637
- Profit (loss) carried forward -€35,645
down €35,645 (-31.5%), from €112,992 to €77,347
- Tax, wage and social debts +€21,117
up €21,117 (+201%), from €10,532 to €31,649
of which Taxes: +€16,425
- Reserves +€12,266
up €12,266 (+4.2%), from €295,364 to €307,630
- Gross operating margin -€33,622
down €33,622 (-21.8%), from €154,296 to €120,674
- Taxes -€7,798
down €7,798 (-29.3%), from €26,629 to €18,831
- Depreciation +€3,878
up €3,878 (+7.5%), from €52,043 to €55,921
- Other operating charges -€3,302
down €3,302 (-82.4%), from €4,006 to €704
- Financial income +€3,060
up €3,060 (+94.2%), from €3,247 to €6,307
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 | €743,936 | €761,979 | +€18,042 | +2.4% |
| Fixed assets | 21/28 | €441,149 | €449,552 | +€8,403 | +1.9% |
| Tangible fixed assets | 22/27 | €441,149 | €449,552 | +€8,403 | +1.9% |
| Land and buildings | 22 | €431,337 | €428,456 | -€2,881 | -0.7% |
| Plant, machinery and equipment | 23 | €251 | €22 | -€229 | -91.4% |
| Furniture and vehicles | 24 | €9,561 | €21,074 | +€11,513 | +120% |
| Current assets | 29/58 | €302,788 | €312,427 | +€9,639 | +3.2% |
| Amounts receivable within one year | 40/41 | €191,440 | €242,750 | +€51,311 | +26.8% |
| Trade receivables | 40 | €91,541 | €96,088 | +€4,548 | +5.0% |
| Other amounts receivable | 41 | €99,899 | €146,662 | +€46,763 | +46.8% |
| Cash at bank and in hand | 54/58 | €107,896 | €67,440 | -€40,455 | -37.5% |
| Deferred charges and accrued income | 490/1 | €3,452 | €2,236 | -€1,216 | -35.2% |
| Total equity and liabilities | 10/49 | €743,936 | €761,979 | +€18,042 | +2.4% |
| Equity | 10/15 | €426,956 | €403,577 | -€23,379 | -5.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €295,364 | €307,630 | +€12,266 | +4.2% |
| Distributable reserves | 133 | €295,364 | €307,630 | +€12,266 | +4.2% |
| Profit (loss) carried forward | 14 | €112,992 | €77,347 | -€35,645 | -31.5% |
| Amounts payable | 17/49 | €316,980 | €358,402 | +€41,421 | +13.1% |
| Amounts payable after more than one year | 17 | €232,321 | €192,637 | -€39,684 | -17.1% |
| Financial debts | 170/4 | €232,321 | €192,637 | -€39,684 | -17.1% |
| Amounts payable within one year | 42/48 | €83,271 | €164,377 | +€81,106 | +97.4% |
| Current portion of amounts payable after more than one year | 42 | €39,112 | €39,684 | +€573 | +1.5% |
| Trade debts | 44 | €33,628 | €23,472 | -€10,155 | -30.2% |
| Suppliers | 440/4 | €33,628 | €23,472 | -€10,155 | -30.2% |
| Taxes, remuneration and social security | 45 | €10,532 | €31,649 | +€21,117 | +201% |
| Taxes | 450/3 | €10,532 | €26,956 | +€16,425 | +156% |
| Remuneration and social security | 454/9 | - | €4,692 | +€4,692 | |
| Other amounts payable | 47/48 | - | €69,571 | +€69,571 | |
| Accrued charges and deferred income | 492/3 | €1,388 | €1,388 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,043 | €55,921 | +€3,878 | +7.5% |
| Other operating charges | 640/8 | €4,006 | €704 | -€3,302 | -82.4% |
| Gross operating margin | 9900 | €154,296 | €120,674 | -€33,622 | -21.8% |
| Operating profit (loss) | 9901 | €98,247 | €64,049 | -€34,198 | -34.8% |
| Financial income | 75/76B | €3,247 | €6,307 | +€3,060 | +94.2% |
| Recurring financial income | 75 | €3,247 | €6,307 | +€3,060 | +94.2% |
| Financial charges | 65/66B | €7,206 | €4,473 | -€2,732 | -37.9% |
| Recurring financial charges | 65 | €7,206 | €4,473 | -€2,732 | -37.9% |
| Profit (loss) for the period before taxes | 9903 | €94,289 | €65,882 | -€28,406 | -30.1% |
| Income taxes | 67/77 | €26,629 | €18,831 | -€7,798 | -29.3% |
| Profit (loss) for the period | 9904 | €67,660 | €47,051 | -€20,608 | -30.5% |
| Profit (loss) for the period to be appropriated | 9905 | €67,660 | €47,051 | -€20,608 | -30.5% |
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 16 October 2026 via checked.be.