THE FOUR 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.
THE FOUR CONSULTING
Largest movements
- Receivables within one year +€50,579
up €50,579 (+17.4%), from €290,900 to €341,480
of which Other amounts receivable: +€51,117
- Cash -€3,682
down €3,682 (-99.8%), from €3,689 to €8
mainly Receivables within one year (-€50,579) and Tax, wage and social debts (-€16,298)
- Profit (loss) carried forward +€32,515
up €32,515 (+20.5%), from €158,970 to €191,485
- Other debts +€17,000
new in 2024: €17,000
- Tax, wage and social debts -€16,298
down €16,298 (-14.9%), from €109,647 to €93,350
- Trade debts +€13,632
up €13,632 (+49.7%), from €27,455 to €41,087
- Gross operating margin -€24,176
down €24,176 (-28.2%), from €85,697 to €61,522
- Taxes -€9,414
down €9,414 (-33.0%), from €28,513 to €19,099
- Financial income +€5,181
up €5,181 (+44.9%), from €11,531 to €16,712
- Other operating charges -€3,377
down €3,377 (-14.4%), from €23,451 to €20,074
- Financial charges +€2,222
up €2,222 (+61.6%), from €3,609 to €5,831
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.
Derived cash bridge
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 | €296,173 | €343,023 | +€46,850 | +15.8% |
| Fixed assets | 21/28 | €1,113 | €399 | -€714 | -64.2% |
| Tangible fixed assets | 22/27 | €1,113 | €399 | -€714 | -64.2% |
| Furniture and vehicles | 24 | €1,113 | €399 | -€714 | -64.2% |
| Current assets | 29/58 | €295,060 | €342,624 | +€47,564 | +16.1% |
| Amounts receivable within one year | 40/41 | €290,900 | €341,480 | +€50,579 | +17.4% |
| Trade receivables | 40 | €40,709 | €40,171 | -€538 | -1.3% |
| Other amounts receivable | 41 | €250,191 | €301,308 | +€51,117 | +20.4% |
| Cash at bank and in hand | 54/58 | €3,689 | €8 | -€3,682 | -99.8% |
| Deferred charges and accrued income | 490/1 | €470 | €1,137 | +€667 | +142% |
| Total equity and liabilities | 10/49 | €296,173 | €343,023 | +€46,850 | +15.8% |
| Equity | 10/15 | €159,070 | €191,585 | +€32,515 | +20.4% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €158,970 | €191,485 | +€32,515 | +20.5% |
| Amounts payable | 17/49 | €137,103 | €151,437 | +€14,335 | +10.5% |
| Amounts payable within one year | 42/48 | €137,103 | €151,437 | +€14,335 | +10.5% |
| Trade debts | 44 | €27,455 | €41,087 | +€13,632 | +49.7% |
| Suppliers | 440/4 | €27,455 | €41,087 | +€13,632 | +49.7% |
| Taxes, remuneration and social security | 45 | €109,647 | €93,350 | -€16,298 | -14.9% |
| Taxes | 450/3 | €109,647 | €93,350 | -€16,298 | -14.9% |
| Other amounts payable | 47/48 | - | €17,000 | +€17,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €714 | €714 | +€0 | 0.0% |
| Other operating charges | 640/8 | €23,451 | €20,074 | -€3,377 | -14.4% |
| Gross operating margin | 9900 | €85,697 | €61,522 | -€24,176 | -28.2% |
| Operating profit (loss) | 9901 | €61,532 | €40,733 | -€20,799 | -33.8% |
| Financial income | 75/76B | €11,531 | €16,712 | +€5,181 | +44.9% |
| Recurring financial income | 75 | €11,531 | €16,712 | +€5,181 | +44.9% |
| Financial charges | 65/66B | €3,609 | €5,831 | +€2,222 | +61.6% |
| Recurring financial charges | 65 | €3,609 | €5,831 | +€2,222 | +61.6% |
| Profit (loss) for the period before taxes | 9903 | €69,455 | €51,614 | -€17,841 | -25.7% |
| Income taxes | 67/77 | €28,513 | €19,099 | -€9,414 | -33.0% |
| Profit (loss) for the period | 9904 | €40,941 | €32,515 | -€8,426 | -20.6% |
| Profit (loss) for the period to be appropriated | 9905 | €40,941 | €32,515 | -€8,426 | -20.6% |
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 30 October 2026 via checked.be.