STRATEGY CONSULTANTS: 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.
STRATEGY CONSULTANTS
Largest movements
- Current investments +€1.1m
new in 2025: €1.1m
- Receivables within one year -€723,862
down €723,862 (-19.9%), from €3.6m to €2.9m
- Cash -€211,473
down €211,473 (-98.9%), from €213,836 to €2,363
mainly Current investments (-€1.1m)
- Profit (loss) carried forward +€149,277
up €149,277 (+1.9%), from €7.8m to €8.0m
- Financial income -€73,795
down €73,795 (-29.0%), from €254,858 to €181,063
- Gross operating margin +€24,448
up €24,448 (+49.0%), from -€49,868 to -€25,420
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 | €7,910,188 | €8,061,271 | +€151,083 | +1.9% |
| Fixed assets | 21/28 | €4,059,327 | €4,055,315 | -€4,012 | -0.1% |
| Tangible fixed assets | 22/27 | €10,231 | €6,219 | -€4,012 | -39.2% |
| Land and buildings | 22 | €10,231 | €6,219 | -€4,012 | -39.2% |
| Financial fixed assets | 28 | €4,049,096 | €4,049,096 | = | 0.0% |
| Current assets | 29/58 | €3,850,861 | €4,005,956 | +€155,095 | +4.0% |
| Amounts receivable within one year | 40/41 | €3,636,595 | €2,912,732 | -€723,862 | -19.9% |
| Other amounts receivable | 41 | €3,636,595 | €2,912,732 | -€723,862 | -19.9% |
| Current investments | 50/53 | - | €1,089,006 | +€1.1m | |
| Cash at bank and in hand | 54/58 | €213,836 | €2,363 | -€211,473 | -98.9% |
| Deferred charges and accrued income | 490/1 | €430 | €1,854 | +€1,425 | +332% |
| Total equity and liabilities | 10/49 | €7,910,188 | €8,061,271 | +€151,083 | +1.9% |
| Equity | 10/15 | €7,909,507 | €8,058,783 | +€149,277 | +1.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,841,307 | €7,990,583 | +€149,277 | +1.9% |
| Amounts payable | 17/49 | €681 | €2,487 | +€1,806 | +265% |
| Accrued charges and deferred income | 492/3 | €681 | €2,487 | +€1,806 | +265% |
| Non-recurring operating income | 76A | €288 | - | -€288 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,936 | €4,012 | +€77 | +1.9% |
| Other operating charges | 640/8 | €2,426 | €2,212 | -€214 | -8.8% |
| Non-recurring operating charges | 66A | €1,314,750 | - | -€1.3m | |
| Gross operating margin | 9900 | -€49,868 | -€25,420 | +€24,448 | +49.0% |
| Operating profit (loss) | 9901 | -€1,370,980 | -€31,644 | +€1.3m | +97.7% |
| Financial income | 75/76B | €254,858 | €181,063 | -€73,795 | -29.0% |
| Recurring financial income | 75 | €254,858 | €181,063 | -€73,795 | -29.0% |
| Financial charges | 65/66B | €187 | €143 | -€44 | -23.7% |
| Recurring financial charges | 65 | €187 | €143 | -€44 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,116,309 | €149,277 | +€1.3m | |
| Profit (loss) for the period | 9904 | -€1,116,309 | €149,277 | +€1.3m | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,116,309 | €149,277 | +€1.3m |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.