Sales & Performance 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.
Sales & Performance consulting
Largest movements
- Cash +€9,713
up €9,713 (+29.5%), from €32,960 to €42,673
mainly Net result for the year (+€14,695) and Tax, wage and social debts (+€4,184)
- Receivables within one year +€5,067
up €5,067 (+7.6%), from €66,948 to €72,015
of which Trade receivables: +€5,189
- Reserves +€13,862
up €13,862 (+30.9%), from €44,824 to €58,686
- Tax, wage and social debts +€4,184
up €4,184 (+166%), from €2,513 to €6,697
- Other debts -€3,702
down €3,702 (-54.4%), from €6,804 to €3,102
- Gross operating margin +€17,677
up €17,677 (+194%), from €9,131 to €26,808
- Write-downs -€16,707
no longer reported in 2025 (was €16,707)
- Financial income -€12,563
down €12,563 (-99.9%), from €12,569 to €7
of which Non-recurring financial income: -€12,566
- Taxes +€5,495
up €5,495 (+1,332%), from €413 to €5,907
- Financial charges +€973
up €973 (+37.7%), from €2,579 to €3,552
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 | €103,648 | €118,926 | +€15,278 | +14.7% |
| Fixed assets | 21/28 | €1,744 | €1,662 | -€82 | -4.7% |
| Tangible fixed assets | 22/27 | €1,744 | €1,662 | -€82 | -4.7% |
| Plant, machinery and equipment | 23 | €1,744 | €1,662 | -€82 | -4.7% |
| Current assets | 29/58 | €101,904 | €117,264 | +€15,360 | +15.1% |
| Amounts receivable within one year | 40/41 | €66,948 | €72,015 | +€5,067 | +7.6% |
| Trade receivables | 40 | €66,826 | €72,015 | +€5,189 | +7.8% |
| Other amounts receivable | 41 | €122 | - | -€122 | |
| Cash at bank and in hand | 54/58 | €32,960 | €42,673 | +€9,713 | +29.5% |
| Deferred charges and accrued income | 490/1 | €1,996 | €2,575 | +€579 | +29.0% |
| Total equity and liabilities | 10/49 | €103,648 | €118,926 | +€15,278 | +14.7% |
| Equity | 10/15 | €92,708 | €106,570 | +€13,862 | +15.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €44,824 | €58,686 | +€13,862 | +30.9% |
| Distributable reserves | 133 | €44,824 | €58,686 | +€13,862 | +30.9% |
| Profit (loss) carried forward | 14 | €35,484 | €35,484 | = | 0.0% |
| Amounts payable | 17/49 | €10,940 | €12,356 | +€1,416 | +12.9% |
| Amounts payable within one year | 42/48 | €10,940 | €12,356 | +€1,416 | +12.9% |
| Financial debts | 43 | - | €19 | +€19 | |
| Credit institutions | 430/8 | - | €19 | +€19 | |
| Trade debts | 44 | €1,623 | €2,539 | +€915 | +56.4% |
| Suppliers | 440/4 | €1,623 | €2,539 | +€915 | +56.4% |
| Taxes, remuneration and social security | 45 | €2,513 | €6,697 | +€4,184 | +166% |
| Taxes | 450/3 | €2,513 | €6,697 | +€4,184 | +166% |
| Other amounts payable | 47/48 | €6,804 | €3,102 | -€3,702 | -54.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,203 | €1,331 | -€872 | -39.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €16,707 | - | -€16,707 | |
| Other operating charges | 640/8 | €1,432 | €1,330 | -€101 | -7.1% |
| Gross operating margin | 9900 | €9,131 | €26,808 | +€17,677 | +194% |
| Operating profit (loss) | 9901 | -€11,210 | €24,147 | +€35,357 | |
| Financial income | 75/76B | €12,569 | €7 | -€12,563 | -99.9% |
| Recurring financial income | 75 | €3 | €7 | +€3 | +106% |
| Non-recurring financial income | 76B | €12,566 | - | -€12,566 | |
| Financial charges | 65/66B | €2,579 | €3,552 | +€973 | +37.7% |
| Recurring financial charges | 65 | €2,579 | €3,552 | +€973 | +37.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,219 | €20,602 | +€21,821 | |
| Income taxes | 67/77 | €413 | €5,907 | +€5,495 | +1,332% |
| Profit (loss) for the period | 9904 | -€1,632 | €14,695 | +€16,326 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,632 | €14,695 | +€16,326 |
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 17 October 2026 via checked.be.