Tech & Brand 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.
Tech & Brand Consulting
Largest movements
- Cash +€24,368
up €24,368 (+38.4%), from €63,463 to €87,831
mainly Net result for the year (+€31,655) and Depreciation (+€3,928)
- Tangible fixed assets -€3,928
down €3,928 (-38.6%), from €10,176 to €6,248
of which Furniture and vehicles: -€3,825
- Profit (loss) carried forward +€31,655
up €31,655 (+51.7%), from €61,259 to €92,914
- Tax, wage and social debts -€8,204
down €8,204 (-36.2%), from €22,631 to €14,427
- Accrued charges and deferred income -€2,333
no longer reported in 2025 (was €2,333)
- Gross operating margin -€35,088
down €35,088 (-44.1%), from €79,571 to €44,483
- Taxes -€7,324
down €7,324 (-46.6%), from €15,702 to €8,378
- Depreciation +€1,918
up €1,918 (+95.4%), from €2,010 to €3,928
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 | €88,899 | €109,689 | +€20,791 | +23.4% |
| Fixed assets | 21/28 | €10,176 | €6,248 | -€3,928 | -38.6% |
| Tangible fixed assets | 22/27 | €10,176 | €6,248 | -€3,928 | -38.6% |
| Plant, machinery and equipment | 23 | €256 | €152 | -€103 | -40.4% |
| Furniture and vehicles | 24 | €9,921 | €6,096 | -€3,825 | -38.6% |
| Current assets | 29/58 | €78,722 | €103,441 | +€24,719 | +31.4% |
| Amounts receivable within one year | 40/41 | €14,722 | €15,054 | +€332 | +2.3% |
| Trade receivables | 40 | €13,496 | €12,307 | -€1,188 | -8.8% |
| Other amounts receivable | 41 | €1,226 | €2,747 | +€1,520 | +124.0% |
| Cash at bank and in hand | 54/58 | €63,463 | €87,831 | +€24,368 | +38.4% |
| Deferred charges and accrued income | 490/1 | €537 | €556 | +€19 | +3.6% |
| Total equity and liabilities | 10/49 | €88,899 | €109,689 | +€20,791 | +23.4% |
| Equity | 10/15 | €63,259 | €94,914 | +€31,655 | +50.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,259 | €92,914 | +€31,655 | +51.7% |
| Amounts payable | 17/49 | €25,640 | €14,776 | -€10,864 | -42.4% |
| Amounts payable within one year | 42/48 | €23,307 | €14,776 | -€8,531 | -36.6% |
| Trade debts | 44 | €676 | €348 | -€327 | -48.4% |
| Suppliers | 440/4 | €676 | €348 | -€327 | -48.4% |
| Taxes, remuneration and social security | 45 | €22,631 | €14,427 | -€8,204 | -36.2% |
| Taxes | 450/3 | €22,631 | €14,427 | -€8,204 | -36.2% |
| Accrued charges and deferred income | 492/3 | €2,333 | - | -€2,333 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,010 | €3,928 | +€1,918 | +95.4% |
| Other operating charges | 640/8 | €504 | €446 | -€58 | -11.5% |
| Gross operating margin | 9900 | €79,571 | €44,483 | -€35,088 | -44.1% |
| Operating profit (loss) | 9901 | €77,057 | €40,109 | -€36,948 | -47.9% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €97 | €76 | -€21 | -21.8% |
| Recurring financial charges | 65 | €97 | €76 | -€21 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | €76,961 | €40,033 | -€36,928 | -48.0% |
| Income taxes | 67/77 | €15,702 | €8,378 | -€7,324 | -46.6% |
| Profit (loss) for the period | 9904 | €61,259 | €31,655 | -€29,604 | -48.3% |
| Profit (loss) for the period to be appropriated | 9905 | €61,259 | €31,655 | -€29,604 | -48.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.