Services 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.
Services Consulting
Largest movements
- Receivables within one year -€49,222
down €49,222 (-19.7%), from €250,012 to €200,790
of which Trade receivables: -€50,972
- Deferred charges and accrued income -€25,869
no longer reported in 2025 (was €25,869)
- Debts after one year -€38,800
down €38,800 (-66.1%), from €58,712 to €19,912
- Trade debts -€23,975
down €23,975 (-92.0%), from €26,068 to €2,092
- Other debts +€23,630
up €23,630 (+11.8%), from €199,983 to €223,612
- Profit (loss) carried forward -€18,056
down €18,056 (-18.9%), from €95,305 to €77,249
- Current portion of long-term debt -€16,763
down €16,763 (-62.5%), from €26,821 to €10,058
- Gross operating margin -€9,667
down €9,667 (-191.3%), from -€5,052 to -€14,719
- Financial charges -€2,250
down €2,250 (-45.7%), from €4,923 to €2,673
- Other operating charges -€1,036
down €1,036 (-60.9%), from €1,700 to €664
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.
Cash bridge derived
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 | €421,148 | €347,184 | -€73,964 | -17.6% |
| Current assets | 29/58 | €421,148 | €347,184 | -€73,964 | -17.6% |
| Stocks and contracts in progress | 3 | €144,175 | €144,175 | = | 0.0% |
| Stocks | 30/36 | €144,175 | €144,175 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €250,012 | €200,790 | -€49,222 | -19.7% |
| Trade receivables | 40 | €217,652 | €166,680 | -€50,972 | -23.4% |
| Other amounts receivable | 41 | €32,360 | €34,109 | +€1,750 | +5.4% |
| Cash at bank and in hand | 54/58 | €1,093 | €2,219 | +€1,126 | +103.1% |
| Deferred charges and accrued income | 490/1 | €25,869 | - | -€25,869 | |
| Total equity and liabilities | 10/49 | €421,148 | €347,184 | -€73,964 | -17.6% |
| Equity | 10/15 | €109,565 | €91,509 | -€18,056 | -16.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,305 | €77,249 | -€18,056 | -18.9% |
| Amounts payable | 17/49 | €311,583 | €255,675 | -€55,908 | -17.9% |
| Amounts payable after more than one year | 17 | €58,712 | €19,912 | -€38,800 | -66.1% |
| Financial debts | 170/4 | €58,712 | €19,912 | -€38,800 | -66.1% |
| Amounts payable within one year | 42/48 | €252,871 | €235,762 | -€17,109 | -6.8% |
| Current portion of amounts payable after more than one year | 42 | €26,821 | €10,058 | -€16,763 | -62.5% |
| Trade debts | 44 | €26,068 | €2,092 | -€23,975 | -92.0% |
| Suppliers | 440/4 | €26,068 | €2,092 | -€23,975 | -92.0% |
| Other amounts payable | 47/48 | €199,983 | €223,612 | +€23,630 | +11.8% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Other operating charges | 640/8 | €1,700 | €664 | -€1,036 | -60.9% |
| Non-recurring operating charges | 66A | €125 | - | -€125 | |
| Gross operating margin | 9900 | -€5,052 | -€14,719 | -€9,667 | -191.3% |
| Operating profit (loss) | 9901 | -€6,878 | -€15,383 | -€8,505 | -123.7% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €4,923 | €2,673 | -€2,250 | -45.7% |
| Recurring financial charges | 65 | €4,923 | €2,673 | -€2,250 | -45.7% |
| Profit (loss) for the period before taxes | 9903 | -€11,799 | -€18,056 | -€6,257 | -53.0% |
| Profit (loss) for the period | 9904 | -€11,799 | -€18,056 | -€6,257 | -53.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,799 | -€18,056 | -€6,257 | -53.0% |
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 10 October 2026 via checked.be.