THERAPY 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.
THERAPY CONSULTING
Largest movements
- Cash +€22,179
up €22,179 (+150%), from €14,809 to €36,988
mainly Net result for the year (+€19,211) and Depreciation (+€13,249)
- Intangible fixed assets -€12,694
down €12,694 (-23.5%), from €53,951 to €41,256
- Receivables within one year -€1,864
down €1,864 (-15.9%), from €11,728 to €9,865
of which Trade receivables: -€6,791
- Profit (loss) carried forward +€19,211
up €19,211 (+65.1%), from €29,512 to €48,724
- Other debts -€7,384
no longer reported in 2024 (was €7,384)
- Debts after one year -€6,344
down €6,344 (-27.8%), from €22,782 to €16,437
- Tax, wage and social debts +€1,769
up €1,769 (+16.1%), from €10,963 to €12,732
of which Remuneration and social security: +€1,728
- Gross operating margin +€10,805
up €10,805 (+34.9%), from €30,947 to €41,752
- Other operating charges +€2,859
up €2,859 (+369%), from €775 to €3,635
- Depreciation -€2,011
down €2,011 (-13.2%), from €15,260 to €13,249
- Taxes +€652
up €652 (+15.5%), from €4,206 to €4,858
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 | €83,272 | €90,909 | +€7,638 | +9.2% |
| Fixed assets | 21/28 | €56,498 | €43,248 | -€13,249 | -23.5% |
| Intangible fixed assets | 21 | €53,951 | €41,256 | -€12,694 | -23.5% |
| Tangible fixed assets | 22/27 | €2,547 | €1,992 | -€555 | -21.8% |
| Furniture and vehicles | 24 | €2,547 | €1,992 | -€555 | -21.8% |
| Current assets | 29/58 | €26,774 | €47,661 | +€20,887 | +78.0% |
| Amounts receivable within one year | 40/41 | €11,728 | €9,865 | -€1,864 | -15.9% |
| Trade receivables | 40 | €11,728 | €4,938 | -€6,791 | -57.9% |
| Other amounts receivable | 41 | - | €4,927 | +€4,927 | |
| Cash at bank and in hand | 54/58 | €14,809 | €36,988 | +€22,179 | +150% |
| Deferred charges and accrued income | 490/1 | €237 | €809 | +€572 | +241% |
| Total equity and liabilities | 10/49 | €83,272 | €90,909 | +€7,638 | +9.2% |
| Equity | 10/15 | €35,712 | €54,924 | +€19,211 | +53.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Profit (loss) carried forward | 14 | €29,512 | €48,724 | +€19,211 | +65.1% |
| Amounts payable | 17/49 | €47,559 | €35,986 | -€11,574 | -24.3% |
| Amounts payable after more than one year | 17 | €22,782 | €16,437 | -€6,344 | -27.8% |
| Financial debts | 170/4 | €22,782 | €16,437 | -€6,344 | -27.8% |
| Amounts payable within one year | 42/48 | €24,778 | €19,548 | -€5,229 | -21.1% |
| Current portion of amounts payable after more than one year | 42 | €6,217 | €6,344 | +€128 | +2.1% |
| Trade debts | 44 | €213 | €472 | +€258 | +121% |
| Suppliers | 440/4 | €213 | €472 | +€258 | +121% |
| Taxes, remuneration and social security | 45 | €10,963 | €12,732 | +€1,769 | +16.1% |
| Taxes | 450/3 | €7,023 | €7,064 | +€41 | +0.6% |
| Remuneration and social security | 454/9 | €3,940 | €5,668 | +€1,728 | +43.9% |
| Other amounts payable | 47/48 | €7,384 | - | -€7,384 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,260 | €13,249 | -€2,011 | -13.2% |
| Other operating charges | 640/8 | €775 | €3,635 | +€2,859 | +369% |
| Non-recurring operating charges | 66A | - | €245 | +€245 | |
| Gross operating margin | 9900 | €30,947 | €41,752 | +€10,805 | +34.9% |
| Operating profit (loss) | 9901 | €14,912 | €24,623 | +€9,711 | +65.1% |
| Financial income | 75/76B | - | €149 | +€149 | |
| Recurring financial income | 75 | - | €149 | +€149 | |
| Financial charges | 65/66B | €829 | €703 | -€126 | -15.2% |
| Recurring financial charges | 65 | €829 | €703 | -€126 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €14,083 | €24,070 | +€9,986 | +70.9% |
| Income taxes | 67/77 | €4,206 | €4,858 | +€652 | +15.5% |
| Profit (loss) for the period | 9904 | €9,877 | €19,211 | +€9,334 | +94.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,877 | €19,211 | +€9,334 | +94.5% |
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 17 October 2026 via checked.be.