TODO CONSULTANT: what changed
TODO CONSULTANT
Largest movements
- Receivables within one year -€3,069
down €3,069 (-26.5%), from €11,567 to €8,499
of which Trade receivables: -€5,051
- Tangible fixed assets -€1,349
down €1,349 (-4.4%), from €30,618 to €29,269
of which Furniture and vehicles: -€2,187
- Other debts +€20,968
up €20,968 (+3,531%), from €594 to €21,562
- Profit (loss) carried forward -€16,106
down €16,106 (-38.9%), from €41,391 to €25,285
- Trade debts -€3,878
down €3,878 (-35.7%), from €10,868 to €6,990
- Debts after one year -€2,663
down €2,663 (-100%), from €2,663 to €0
- Tax, wage and social debts -€1,800
down €1,800 (-27.2%), from €6,614 to €4,814
- Gross operating margin -€10,428
down €10,428 (-38.4%), from €27,138 to €16,711
- Taxes -€2,523
down €2,523 (-38.4%), from €6,573 to €4,050
- Depreciation +€2,316
up €2,316 (+49.6%), from €4,666 to €6,982
- Other operating charges +€321
up €321 (+35.6%), from €902 to €1,223
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €69,414 | €65,315 | -€4,099 | -5.9% |
| Fixed assets | 21/28 | €30,618 | €29,269 | -€1,349 | -4.4% |
| Tangible fixed assets | 22/27 | €30,618 | €29,269 | -€1,349 | -4.4% |
| Plant, machinery and equipment | 23 | €1,336 | €3,479 | +€2,143 | +160% |
| Furniture and vehicles | 24 | €6,904 | €4,717 | -€2,187 | -31.7% |
| Other tangible fixed assets | 26 | €22,378 | €21,073 | -€1,305 | -5.8% |
| Current assets | 29/58 | €38,796 | €36,046 | -€2,751 | -7.1% |
| Amounts receivable within one year | 40/41 | €11,567 | €8,499 | -€3,069 | -26.5% |
| Trade receivables | 40 | €10,640 | €5,589 | -€5,051 | -47.5% |
| Other amounts receivable | 41 | €927 | €2,910 | +€1,982 | +214% |
| Cash at bank and in hand | 54/58 | €27,229 | €27,547 | +€318 | +1.2% |
| Total equity and liabilities | 10/49 | €69,414 | €65,315 | -€4,099 | -5.9% |
| Equity | 10/15 | €43,391 | €27,285 | -€16,106 | -37.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,391 | €25,285 | -€16,106 | -38.9% |
| Amounts payable | 17/49 | €26,023 | €38,030 | +€12,006 | +46.1% |
| Amounts payable after more than one year | 17 | €2,663 | €0 | -€2,663 | -100% |
| Financial debts | 170/4 | €2,663 | €0 | -€2,663 | -100% |
| Amounts payable within one year | 42/48 | €23,360 | €38,030 | +€14,670 | +62.8% |
| Current portion of amounts payable after more than one year | 42 | €5,284 | €4,663 | -€621 | -11.7% |
| Trade debts | 44 | €10,868 | €6,990 | -€3,878 | -35.7% |
| Suppliers | 440/4 | €10,868 | €6,990 | -€3,878 | -35.7% |
| Taxes, remuneration and social security | 45 | €6,614 | €4,814 | -€1,800 | -27.2% |
| Taxes | 450/3 | €6,614 | €4,814 | -€1,800 | -27.2% |
| Other amounts payable | 47/48 | €594 | €21,562 | +€20,968 | +3,531% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,666 | €6,982 | +€2,316 | +49.6% |
| Other operating charges | 640/8 | €902 | €1,223 | +€321 | +35.6% |
| Gross operating margin | 9900 | €27,138 | €16,711 | -€10,428 | -38.4% |
| Operating profit (loss) | 9901 | €21,571 | €8,506 | -€13,065 | -60.6% |
| Financial income | 75/76B | €0 | €106 | +€106 | +530,900% |
| Recurring financial income | 75 | €0 | €106 | +€106 | +530,900% |
| Financial charges | 65/66B | €732 | €669 | -€63 | -8.6% |
| Recurring financial charges | 65 | €732 | €669 | -€63 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €20,839 | €7,944 | -€12,895 | -61.9% |
| Income taxes | 67/77 | €6,573 | €4,050 | -€2,523 | -38.4% |
| Profit (loss) for the period | 9904 | €14,267 | €3,894 | -€10,372 | -72.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,267 | €3,894 | -€10,372 | -72.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.