THINK 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.
THINK CONSULTING
Largest movements
- Current investments +€9,410
up €9,410 (+19.6%), from €47,915 to €57,325
- Cash +€7,616
up €7,616 (+5.4%), from €141,853 to €149,469
mainly Net result for the year (+€30,989) and Other debts (+€14,763)
- Receivables within one year +€3,095
up €3,095 (+9.8%), from €31,646 to €34,741
of which Other amounts receivable: +€1,566
- Other debts +€14,763
up €14,763 (+105.4%), from €14,008 to €28,772
- Reserves +€12,989
up €12,989 (+7.7%), from €169,152 to €182,141
of which Distributable reserves: +€12,989
- Tax, wage and social debts -€6,650
down €6,650 (-35.6%), from €18,660 to €12,011
- Current portion of long-term debt -€5,114
no longer reported in 2024 (was €5,114)
- Trade debts +€3,818
up €3,818 (+289.0%), from €1,321 to €5,139
- Gross operating margin +€8,933
up €8,933 (+39.3%), from €22,714 to €31,646
- Depreciation -€7,036
down €7,036 (-81.2%), from €8,669 to €1,634
- Financial charges -€3,322
down €3,322, from €1,084 to -€2,238
of which Non-recurring financial charges: -€3,717
- Taxes +€2,676
up €2,676 (+47.5%), from €5,629 to €8,306
- Financial income +€913
up €913 (+12.9%), from €7,077 to €7,990
of which Financial income: +€7,432
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 | €226,996 | €247,545 | +€20,549 | +9.1% |
| Fixed assets | 21/28 | €3,126 | €2,396 | -€730 | -23.3% |
| Tangible fixed assets | 22/27 | €3,126 | €2,396 | -€730 | -23.3% |
| Plant, machinery and equipment | 23 | €1,424 | €623 | -€801 | -56.3% |
| Furniture and vehicles | 24 | €1,702 | €1,773 | +€71 | +4.2% |
| Current assets | 29/58 | €223,870 | €245,149 | +€21,279 | +9.5% |
| Amounts receivable within one year | 40/41 | €31,646 | €34,741 | +€3,095 | +9.8% |
| Trade receivables | 40 | €30,706 | €32,235 | +€1,529 | +5.0% |
| Other amounts receivable | 41 | €940 | €2,506 | +€1,566 | +166.6% |
| Current investments | 50/53 | €47,915 | €57,325 | +€9,410 | +19.6% |
| Cash at bank and in hand | 54/58 | €141,853 | €149,469 | +€7,616 | +5.4% |
| Deferred charges and accrued income | 490/1 | €2,456 | €3,614 | +€1,158 | +47.1% |
| Total equity and liabilities | 10/49 | €226,996 | €247,545 | +€20,549 | +9.1% |
| Equity | 10/15 | €187,752 | €200,741 | +€12,989 | +6.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €169,152 | €182,141 | +€12,989 | +7.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €167,292 | €180,281 | +€12,989 | +7.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €39,244 | €46,804 | +€7,560 | +19.3% |
| Amounts payable within one year | 42/48 | €39,104 | €45,921 | +€6,817 | +17.4% |
| Current portion of amounts payable after more than one year | 42 | €5,114 | - | -€5,114 | |
| Trade debts | 44 | €1,321 | €5,139 | +€3,818 | +289.0% |
| Suppliers | 440/4 | €1,321 | €5,139 | +€3,818 | +289.0% |
| Taxes, remuneration and social security | 45 | €18,660 | €12,011 | -€6,650 | -35.6% |
| Taxes | 450/3 | €18,660 | €12,011 | -€6,650 | -35.6% |
| Other amounts payable | 47/48 | €14,008 | €28,772 | +€14,763 | +105.4% |
| Accrued charges and deferred income | 492/3 | €140 | €883 | +€743 | +528.7% |
| Non-recurring operating income | 76A | - | €278 | +€278 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,669 | €1,634 | -€7,036 | -81.2% |
| Other operating charges | 640/8 | €1,252 | €945 | -€307 | -24.5% |
| Gross operating margin | 9900 | €22,714 | €31,646 | +€8,933 | +39.3% |
| Operating profit (loss) | 9901 | €12,792 | €29,067 | +€16,275 | +127.2% |
| Financial income | 75/76B | €7,077 | €7,990 | +€913 | +12.9% |
| Recurring financial income | 75 | €558 | €7,990 | +€7,432 | +1332.8% |
| Non-recurring financial income | 76B | €6,519 | €7,990 | +€1,470 | +22.6% |
| Financial charges | 65/66B | €1,084 | -€2,238 | -€3,322 | |
| Recurring financial charges | 65 | €587 | €983 | +€396 | +67.4% |
| Non-recurring financial charges | 66B | €496 | -€3,221 | -€3,717 | |
| Profit (loss) for the period before taxes | 9903 | €18,785 | €39,295 | +€20,509 | +109.2% |
| Income taxes | 67/77 | €5,629 | €8,306 | +€2,676 | +47.5% |
| Profit (loss) for the period | 9904 | €13,156 | €30,989 | +€17,833 | +135.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,156 | €30,989 | +€17,833 | +135.6% |
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 11 October 2026 via checked.be.