Strength Based 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.
Strength Based Consulting
Largest movements
- Receivables within one year +€37,686
up €37,686 (+28.0%), from €134,483 to €172,169
of which Trade receivables: +€36,960
- Tangible fixed assets -€12,140
no longer reported in 2024 (was €12,140)
of which Furniture and vehicles: -€11,908
- Cash -€9,100
down €9,100 (-14.7%), from €61,820 to €52,720
mainly Receivables within one year (-€37,686) and Debts after one year (-€11,236)
- Tax, wage and social debts +€17,995
up €17,995 (+215.4%), from €8,355 to €26,350
- Debts after one year -€11,236
down €11,236 (-64.6%), from €17,389 to €6,153
- Reserves +€7,000
up €7,000 (+5.0%), from €139,600 to €146,600
- Trade debts +€2,687
up €2,687 (+765.5%), from €351 to €3,038
- Purchases and services +€76,571
new in 2024: €76,571
- Taxes +€22,013
up €22,013 (+183.9%), from €11,969 to €33,982
- Gross operating margin +€13,149
up €13,149 (+32.4%), from €40,631 to €53,780
- Turnover +€6,895
up €6,895 (+5.6%), from €123,456 to €130,351
- Financial income -€6,387
down €6,387 (-39.2%), from €16,309 to €9,922
of which Financial income: -€6,387
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.
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €208,443 | €224,889 | +€16,446 | +7.9% |
| Fixed assets | 21/28 | €12,140 | - | -€12,140 | |
| Tangible fixed assets | 22/27 | €12,140 | - | -€12,140 | |
| Plant, machinery and equipment | 23 | €232 | - | -€232 | |
| Furniture and vehicles | 24 | €11,908 | - | -€11,908 | |
| Current assets | 29/58 | €196,303 | €224,889 | +€28,586 | +14.6% |
| Amounts receivable within one year | 40/41 | €134,483 | €172,169 | +€37,686 | +28.0% |
| Trade receivables | 40 | €44,488 | €81,448 | +€36,960 | +83.1% |
| Other amounts receivable | 41 | €89,995 | €90,721 | +€726 | +0.8% |
| Cash at bank and in hand | 54/58 | €61,820 | €52,720 | -€9,100 | -14.7% |
| Total equity and liabilities | 10/49 | €208,443 | €224,889 | +€16,446 | +7.9% |
| Equity | 10/15 | €182,348 | €189,348 | +€7,000 | +3.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €139,600 | €146,600 | +€7,000 | +5.0% |
| Distributable reserves | 133 | €139,600 | €146,600 | +€7,000 | +5.0% |
| Profit (loss) carried forward | 14 | €36,548 | €36,548 | = | 0.0% |
| Amounts payable | 17/49 | €26,095 | €35,541 | +€9,446 | +36.2% |
| Amounts payable after more than one year | 17 | €17,389 | €6,153 | -€11,236 | -64.6% |
| Financial debts | 170/4 | €17,389 | €6,153 | -€11,236 | -64.6% |
| Amounts payable within one year | 42/48 | €8,706 | €29,388 | +€20,682 | +237.6% |
| Trade debts | 44 | €351 | €3,038 | +€2,687 | +765.5% |
| Suppliers | 440/4 | €351 | €3,038 | +€2,687 | +765.5% |
| Taxes, remuneration and social security | 45 | €8,355 | €26,350 | +€17,995 | +215.4% |
| Taxes | 450/3 | €8,355 | €26,350 | +€17,995 | +215.4% |
| Turnover | 70 | €123,456 | €130,351 | +€6,895 | +5.6% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €76,571 | +€76,571 | |
| Remuneration, social security and pensions | 62 | €3,807 | €9,079 | +€5,272 | +138.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,306 | €12,140 | -€166 | -1.3% |
| Other operating charges | 640/8 | €1,317 | €1,263 | -€54 | -4.1% |
| Gross operating margin | 9900 | €40,631 | €53,780 | +€13,149 | +32.4% |
| Operating profit (loss) | 9901 | €23,201 | €31,298 | +€8,097 | +34.9% |
| Financial income | 75/76B | €16,309 | €9,922 | -€6,387 | -39.2% |
| Recurring financial income | 75 | €16,309 | €9,922 | -€6,387 | -39.2% |
| Non-recurring financial income | 76B | €16,309 | €9,922 | -€6,387 | -39.2% |
| Financial charges | 65/66B | €480 | €238 | -€242 | -50.4% |
| Recurring financial charges | 65 | €480 | €238 | -€242 | -50.4% |
| Profit (loss) for the period before taxes | 9903 | €39,030 | €40,982 | +€1,952 | +5.0% |
| Income taxes | 67/77 | €11,969 | €33,982 | +€22,013 | +183.9% |
| Profit (loss) for the period | 9904 | €27,061 | €7,000 | -€20,061 | -74.1% |
| Profit (loss) for the period to be appropriated | 9905 | €27,061 | €7,000 | -€20,061 | -74.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.