STRATEGY&CONSULTING SERVICES: 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&CONSULTING SERVICES
Largest movements
- Receivables within one year +€18,193
up €18,193 (+138,771%), from €13 to €18,206
of which Trade receivables: +€18,150
- Cash +€9,936
up €9,936 (+41.7%), from €23,809 to €33,744
mainly Net result for the year (+€29,264) and Trade debts (+€39)
- Profit (loss) carried forward +€29,264
up €29,264, from -€1,658 to €27,606
- Tax, wage and social debts -€883
down €883 (-58.5%), from €1,509 to €626
- Gross operating margin +€20,600
up €20,600 (+226%), from €9,101 to €29,701
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 | €24,200 | €52,620 | +€28,420 | +117% |
| Current assets | 29/58 | €24,200 | €52,620 | +€28,420 | +117% |
| Amounts receivable within one year | 40/41 | €13 | €18,206 | +€18,193 | +138,771% |
| Trade receivables | 40 | - | €18,150 | +€18,150 | |
| Other amounts receivable | 41 | €13 | €56 | +€43 | +327% |
| Cash at bank and in hand | 54/58 | €23,809 | €33,744 | +€9,936 | +41.7% |
| Deferred charges and accrued income | 490/1 | €379 | €670 | +€291 | +76.9% |
| Total equity and liabilities | 10/49 | €24,200 | €52,620 | +€28,420 | +117% |
| Equity | 10/15 | €20,342 | €49,606 | +€29,264 | +144% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,658 | €27,606 | +€29,264 | |
| Amounts payable | 17/49 | €3,858 | €3,014 | -€845 | -21.9% |
| Amounts payable within one year | 42/48 | €3,858 | €3,014 | -€845 | -21.9% |
| Trade debts | 44 | €2,349 | €2,387 | +€39 | +1.6% |
| Suppliers | 440/4 | €2,349 | €2,387 | +€39 | +1.6% |
| Taxes, remuneration and social security | 45 | €1,509 | €626 | -€883 | -58.5% |
| Taxes | 450/3 | €1,509 | €626 | -€883 | -58.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €9,101 | €29,701 | +€20,600 | +226% |
| Operating profit (loss) | 9901 | €8,714 | €29,301 | +€20,587 | +236% |
| Financial income | 75/76B | €77 | €124 | +€48 | +62.4% |
| Recurring financial income | 75 | €77 | €124 | +€48 | +62.4% |
| Financial charges | 65/66B | €189 | €161 | -€28 | -15.0% |
| Recurring financial charges | 65 | €189 | €161 | -€28 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €8,601 | €29,264 | +€20,663 | +240% |
| Profit (loss) for the period | 9904 | €8,601 | €29,264 | +€20,663 | +240% |
| Profit (loss) for the period to be appropriated | 9905 | €8,601 | €29,264 | +€20,663 | +240% |
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 18 October 2026 via checked.be.