STORMS 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.
STORMS CONSULTING
Largest movements
- Cash +€31,934
up €31,934 (+598.5%), from €5,336 to €37,270
mainly Depreciation (+€36,149) and Net result for the year (+€33,849)
- Tangible fixed assets -€21,259
down €21,259 (-3.6%), from €588,171 to €566,911
of which Furniture and vehicles: -€15,116
- Debts after one year -€41,406
down €41,406 (-7.6%), from €545,887 to €504,481
- Reserves +€40,000
up €40,000 (+77.5%), from €51,610 to €91,610
of which Distributable reserves: +€40,000
- Trade debts +€17,540
up €17,540 (+350.6%), from €5,003 to €22,543
- Other debts -€9,080
down €9,080 (-95.6%), from €9,500 to €420
- Accrued charges and deferred income +€8,841
up €8,841 (+259.4%), from €3,408 to €12,249
- Gross operating margin +€39,664
up €39,664 (+62.4%), from €63,598 to €103,262
- Taxes +€16,859
up €16,859 (+771.2%), from €2,186 to €19,045
- Financial charges -€6,819
down €6,819 (-33.9%), from €20,097 to €13,278
- Depreciation -€2,973
down €2,973 (-7.6%), from €39,123 to €36,149
- Other operating charges -€1,283
down €1,283 (-57.6%), from €2,227 to €944
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 | €764,177 | €781,374 | +€17,197 | +2.3% |
| Fixed assets | 21/28 | €718,625 | €700,866 | -€17,759 | -2.5% |
| Tangible fixed assets | 22/27 | €588,171 | €566,911 | -€21,259 | -3.6% |
| Land and buildings | 22 | €554,201 | €548,058 | -€6,144 | -1.1% |
| Furniture and vehicles | 24 | €33,969 | €18,854 | -€15,116 | -44.5% |
| Financial fixed assets | 28 | €130,455 | €133,955 | +€3,500 | +2.7% |
| Current assets | 29/58 | €45,551 | €80,508 | +€34,957 | +76.7% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €40,179 | €43,200 | +€3,021 | +7.5% |
| Trade receivables | 40 | €31,961 | €37,140 | +€5,179 | +16.2% |
| Other amounts receivable | 41 | €8,218 | €6,060 | -€2,158 | -26.3% |
| Cash at bank and in hand | 54/58 | €5,336 | €37,270 | +€31,934 | +598.5% |
| Deferred charges and accrued income | 490/1 | €36 | €38 | +€2 | +6.3% |
| Total equity and liabilities | 10/49 | €764,177 | €781,374 | +€17,197 | +2.3% |
| Equity | 10/15 | €145,117 | €178,966 | +€33,849 | +23.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €51,610 | €91,610 | +€40,000 | +77.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €31,000 | €71,000 | +€40,000 | +129.0% |
| Profit (loss) carried forward | 14 | €74,907 | €68,756 | -€6,151 | -8.2% |
| Amounts payable | 17/49 | €619,059 | €602,408 | -€16,651 | -2.7% |
| Amounts payable after more than one year | 17 | €545,887 | €504,481 | -€41,406 | -7.6% |
| Financial debts | 170/4 | €545,887 | €504,481 | -€41,406 | -7.6% |
| Amounts payable within one year | 42/48 | €69,763 | €85,678 | +€15,915 | +22.8% |
| Current portion of amounts payable after more than one year | 42 | €40,261 | €41,406 | +€1,145 | +2.8% |
| Trade debts | 44 | €5,003 | €22,543 | +€17,540 | +350.6% |
| Suppliers | 440/4 | €5,003 | €22,543 | +€17,540 | +350.6% |
| Taxes, remuneration and social security | 45 | €15,000 | €21,309 | +€6,309 | +42.1% |
| Taxes | 450/3 | €15,000 | €21,309 | +€6,309 | +42.1% |
| Other amounts payable | 47/48 | €9,500 | €420 | -€9,080 | -95.6% |
| Accrued charges and deferred income | 492/3 | €3,408 | €12,249 | +€8,841 | +259.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,123 | €36,149 | -€2,973 | -7.6% |
| Other operating charges | 640/8 | €2,227 | €944 | -€1,283 | -57.6% |
| Gross operating margin | 9900 | €63,598 | €103,262 | +€39,664 | +62.4% |
| Operating profit (loss) | 9901 | €22,249 | €66,169 | +€43,920 | +197.4% |
| Financial income | 75/76B | €300 | €3 | -€297 | -99.0% |
| Recurring financial income | 75 | €300 | €3 | -€297 | -99.0% |
| Financial charges | 65/66B | €20,097 | €13,278 | -€6,819 | -33.9% |
| Recurring financial charges | 65 | €20,097 | €13,278 | -€6,819 | -33.9% |
| Profit (loss) for the period before taxes | 9903 | €2,452 | €52,894 | +€50,442 | +2057.3% |
| Income taxes | 67/77 | €2,186 | €19,045 | +€16,859 | +771.2% |
| Profit (loss) for the period | 9904 | €266 | €33,849 | +€33,583 | +12641.8% |
| Profit (loss) for the period to be appropriated | 9905 | €266 | €33,849 | +€33,583 | +12641.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.