Technical Consultancy and solutions: 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.
Technical Consultancy and solutions
Largest movements
- Cash -€31,819
down €31,819 (-83.1%), from €38,276 to €6,457
mainly Contributions, distributions and other (-€100,000) and Trade debts (-€15,891)
- Receivables within one year +€13,647
up €13,647 (+9.3%), from €146,293 to €159,941
of which Other amounts receivable: +€21,768
- Trade debts -€15,891
down €15,891 (-41.1%), from €38,705 to €22,814
- Profit (loss) carried forward -€8,411
down €8,411 (-8.9%), from €94,124 to €85,713
- Tax, wage and social debts +€4,666
up €4,666 (+8.9%), from €52,228 to €56,895
of which Remuneration and social security: +€15,000
- Gross operating margin +€56,426
up €56,426 (+35.3%), from €159,976 to €216,401
- Taxes +€17,207
up €17,207 (+134%), from €12,793 to €30,000
- Financial charges -€6,517
down €6,517 (-93.8%), from €6,947 to €430
of which Financial charges: -€6,603
- Depreciation -€5,362
down €5,362 (-65.6%), from €8,176 to €2,814
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 | €188,057 | €168,422 | -€19,635 | -10.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €3,487 | €2,024 | -€1,463 | -42.0% |
| Tangible fixed assets | 22/27 | €3,487 | €2,024 | -€1,463 | -42.0% |
| Plant, machinery and equipment | 23 | €1,497 | €1,424 | -€73 | -4.9% |
| Furniture and vehicles | 24 | €1,991 | €601 | -€1,390 | -69.8% |
| Current assets | 29/58 | €184,570 | €166,397 | -€18,172 | -9.8% |
| Amounts receivable within one year | 40/41 | €146,293 | €159,941 | +€13,647 | +9.3% |
| Trade receivables | 40 | €52,571 | €44,450 | -€8,121 | -15.4% |
| Other amounts receivable | 41 | €93,723 | €115,491 | +€21,768 | +23.2% |
| Cash at bank and in hand | 54/58 | €38,276 | €6,457 | -€31,819 | -83.1% |
| Total equity and liabilities | 10/49 | €188,057 | €168,422 | -€19,635 | -10.4% |
| Equity | 10/15 | €97,124 | €88,713 | -€8,411 | -8.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,124 | €85,713 | -€8,411 | -8.9% |
| Amounts payable | 17/49 | €90,933 | €79,709 | -€11,224 | -12.3% |
| Amounts payable within one year | 42/48 | €90,933 | €79,709 | -€11,224 | -12.3% |
| Trade debts | 44 | €38,705 | €22,814 | -€15,891 | -41.1% |
| Suppliers | 440/4 | €38,705 | €22,814 | -€15,891 | -41.1% |
| Taxes, remuneration and social security | 45 | €52,228 | €56,895 | +€4,666 | +8.9% |
| Taxes | 450/3 | €52,228 | €41,895 | -€10,334 | -19.8% |
| Remuneration and social security | 454/9 | €0 | €15,000 | +€15,000 | |
| Remuneration, social security and pensions | 62 | €91,078 | €90,908 | -€170 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,176 | €2,814 | -€5,362 | -65.6% |
| Other operating charges | 640/8 | €2,602 | €661 | -€1,941 | -74.6% |
| Gross operating margin | 9900 | €159,976 | €216,401 | +€56,426 | +35.3% |
| Operating profit (loss) | 9901 | €58,119 | €122,018 | +€63,899 | +110% |
| Financial income | 75/76B | €0 | €1 | +€0 | +8.7% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +8.7% |
| Financial charges | 65/66B | €6,947 | €430 | -€6,517 | -93.8% |
| Recurring financial charges | 65 | €6,947 | €344 | -€6,603 | -95.1% |
| Non-recurring financial charges | 66B | - | €86 | +€86 | |
| Profit (loss) for the period before taxes | 9903 | €51,173 | €121,589 | +€70,416 | +138% |
| Income taxes | 67/77 | €12,793 | €30,000 | +€17,207 | +134% |
| Profit (loss) for the period | 9904 | €38,380 | €91,589 | +€53,209 | +139% |
| Profit (loss) for the period to be appropriated | 9905 | €38,380 | €91,589 | +€53,209 | +139% |
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 14 October 2026 via checked.be.