SAVE CONSULTING: 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.
What changed
SAVE CONSULTING
NACE 70.200, Business and other management consultancy
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€2,618
2023 · -€503-€2,114
Equity
€709,330
2023 · €713,741-€4,411
Cash
€4,814
2023 · €3,449+€1,365
Balance sheet total
€1.1m
2023 · €1.1m-€26,443
Largest movements
Assets
- Tangible fixed assets -€25,344
down €25,344 (-2.3%), from €1.1m to €1.1m
of which Land and buildings: -€24,496
Equity and liabilities
- Other debts -€22,140
down €22,140 (-8.0%), from €277,476 to €255,336
Income statement
- Gross operating margin -€7,369
down €7,369 (-17.1%), from €43,174 to €35,805
- Other operating charges -€2,479
down €2,479 (-32.6%), from €7,595 to €5,116
- Financial charges -€2,407
down €2,407 (-18.3%), from €13,180 to €10,772
- Depreciation -€525
down €525 (-2.0%), from €25,869 to €25,344
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.
Result 2023
-€503
Gross operating margin
-€7,369
Depreciation
+€525
Other operating charges
+€2,479
Financial income
+€20
Financial charges
+€2,407
Taxes
-€177
Result 2024
-€2,618
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.
From operations
+€3,158
Investment
€0
Financing
-€1,793
Cash 2023
€3,449
From operations (derived)
+€3,158
Net result for the year
-€2,618
Depreciation
+€25,344
Receivables within one year
+€4,662
Deferred charges and accrued income
-€2,198
Provisions
-€1,299
Trade debts
-€2,254
Tax, wage and social debts
-€6,952
Other debts
-€22,140
Accrued charges and deferred income
+€10,612
Financing
-€1,793
Contributions, distributions and other
-€1,793
Cash 2024
€4,814
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,106,583 | €1,080,140 | -€26,443 | -2.4% |
| Fixed assets | 21/28 | €1,089,872 | €1,064,528 | -€25,344 | -2.3% |
| Tangible fixed assets | 22/27 | €1,089,872 | €1,064,528 | -€25,344 | -2.3% |
| Land and buildings | 22 | €1,088,349 | €1,063,853 | -€24,496 | -2.3% |
| Plant, machinery and equipment | 23 | €1,523 | €675 | -€847 | -55.6% |
| Current assets | 29/58 | €16,711 | €15,612 | -€1,099 | -6.6% |
| Amounts receivable within one year | 40/41 | €12,428 | €7,766 | -€4,662 | -37.5% |
| Trade receivables | 40 | €12,428 | €6,500 | -€5,928 | -47.7% |
| Other amounts receivable | 41 | - | €1,266 | +€1,266 | |
| Cash at bank and in hand | 54/58 | €3,449 | €4,814 | +€1,365 | +39.6% |
| Deferred charges and accrued income | 490/1 | €834 | €3,032 | +€2,198 | +263.5% |
| Total equity and liabilities | 10/49 | €1,106,583 | €1,080,140 | -€26,443 | -2.4% |
| Equity | 10/15 | €713,741 | €709,330 | -€4,411 | -0.6% |
| Contributions | 10/11 | €824,000 | €824,000 | = | 0.0% |
| Capital | 10 | €824,000 | €824,000 | = | 0.0% |
| Issued capital | 100 | €824,000 | €824,000 | = | 0.0% |
| Reserves | 13 | €53,492 | €50,401 | -€3,092 | -5.8% |
| Tax-exempt reserves | 132 | €53,492 | €50,401 | -€3,092 | -5.8% |
| Profit (loss) carried forward | 14 | -€163,752 | -€165,071 | -€1,319 | -0.8% |
| Provisions and deferred taxes | 16 | €16,758 | €15,460 | -€1,299 | -7.8% |
| Deferred taxes | 168 | €16,758 | €15,460 | -€1,299 | -7.8% |
| Amounts payable | 17/49 | €376,084 | €355,350 | -€20,733 | -5.5% |
| Amounts payable within one year | 42/48 | €293,855 | €262,510 | -€31,345 | -10.7% |
| Trade debts | 44 | €6,784 | €4,530 | -€2,254 | -33.2% |
| Suppliers | 440/4 | €6,784 | €4,530 | -€2,254 | -33.2% |
| Taxes, remuneration and social security | 45 | €9,595 | €2,643 | -€6,952 | -72.5% |
| Taxes | 450/3 | €5,860 | €2,643 | -€3,217 | -54.9% |
| Remuneration and social security | 454/9 | €3,734 | €0 | -€3,734 | -100.0% |
| Other amounts payable | 47/48 | €277,476 | €255,336 | -€22,140 | -8.0% |
| Accrued charges and deferred income | 492/3 | €82,229 | €92,841 | +€10,612 | +12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,869 | €25,344 | -€525 | -2.0% |
| Other operating charges | 640/8 | €7,595 | €5,116 | -€2,479 | -32.6% |
| Gross operating margin | 9900 | €43,174 | €35,805 | -€7,369 | -17.1% |
| Operating profit (loss) | 9901 | €9,710 | €5,346 | -€4,365 | -44.9% |
| Financial income | 75/76B | - | €20 | +€20 | |
| Recurring financial income | 75 | - | €20 | +€20 | |
| Financial charges | 65/66B | €13,180 | €10,772 | -€2,407 | -18.3% |
| Recurring financial charges | 65 | €13,180 | €10,772 | -€2,407 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,469 | -€5,407 | -€1,937 | -55.8% |
| Transfer from deferred taxes | 780 | €3,092 | €3,092 | = | 0.0% |
| Income taxes | 67/77 | €126 | €303 | +€177 | +140.4% |
| Profit (loss) for the period | 9904 | -€503 | -€2,618 | -€2,114 | -420.1% |
| Transfer from tax-exempt reserves | 789 | €1,299 | €1,299 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €795 | -€1,319 | -€2,114 |
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.