TREKELS 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.
TREKELS CONSULTING
Largest movements
- Tangible fixed assets -€17,368
down €17,368 (-13.1%), from €132,437 to €115,069
of which Plant, machinery and equipment: -€12,939
- Receivables within one year +€13,899
up €13,899 (+26.3%), from €52,927 to €66,826
of which Other amounts receivable: +€23,579
- Cash +€5,662
up €5,662 (+101%), from €5,582 to €11,244
mainly Depreciation (+€23,399) and Net result for the year (+€22,011)
- Profit (loss) carried forward +€22,011
up €22,011 (+88.5%), from €24,859 to €46,870
- Debts after one year -€18,268
down €18,268 (-15.0%), from €122,089 to €103,821
- Tax, wage and social debts -€3,400
down €3,400 (-20.9%), from €16,265 to €12,865
- Taxes -€15,582
down €15,582 (-74.9%), from €20,794 to €5,211
- Other operating charges -€4,721
down €4,721 (-92.4%), from €5,108 to €387
- Financial charges -€2,005
down €2,005 (-24.7%), from €8,105 to €6,100
- Gross operating margin +€1,927
up €1,927 (+3.6%), from €53,851 to €55,779
- Financial income +€769
up €769 (+137%), from €561 to €1,329
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 | €191,162 | €193,355 | +€2,193 | +1.1% |
| Fixed assets | 21/28 | €132,653 | €115,285 | -€17,368 | -13.1% |
| Tangible fixed assets | 22/27 | €132,437 | €115,069 | -€17,368 | -13.1% |
| Land and buildings | 22 | €105,810 | €102,062 | -€3,748 | -3.5% |
| Plant, machinery and equipment | 23 | €24,886 | €11,947 | -€12,939 | -52.0% |
| Furniture and vehicles | 24 | €1,742 | €1,060 | -€682 | -39.1% |
| Financial fixed assets | 28 | €216 | €216 | = | 0.0% |
| Current assets | 29/58 | €58,509 | €78,070 | +€19,561 | +33.4% |
| Amounts receivable within one year | 40/41 | €52,927 | €66,826 | +€13,899 | +26.3% |
| Trade receivables | 40 | €42,810 | €33,130 | -€9,680 | -22.6% |
| Other amounts receivable | 41 | €10,117 | €33,696 | +€23,579 | +233% |
| Cash at bank and in hand | 54/58 | €5,582 | €11,244 | +€5,662 | +101% |
| Total equity and liabilities | 10/49 | €191,162 | €193,355 | +€2,193 | +1.1% |
| Equity | 10/15 | €32,914 | €54,925 | +€22,011 | +66.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,550 | €18,550 | = | 0.0% |
| Uncalled capital | 101 | €12,350 | €12,350 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Legal reserve | 130 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,859 | €46,870 | +€22,011 | +88.5% |
| Amounts payable | 17/49 | €158,248 | €138,430 | -€19,818 | -12.5% |
| Amounts payable after more than one year | 17 | €122,089 | €103,821 | -€18,268 | -15.0% |
| Financial debts | 170/4 | €122,089 | €103,821 | -€18,268 | -15.0% |
| Amounts payable within one year | 42/48 | €36,159 | €34,609 | -€1,550 | -4.3% |
| Current portion of amounts payable after more than one year | 42 | €17,515 | €18,268 | +€753 | +4.3% |
| Trade debts | 44 | €2,380 | €3,476 | +€1,096 | +46.1% |
| Suppliers | 440/4 | €2,380 | €3,476 | +€1,096 | +46.1% |
| Taxes, remuneration and social security | 45 | €16,265 | €12,865 | -€3,400 | -20.9% |
| Taxes | 450/3 | €16,265 | €12,865 | -€3,400 | -20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,399 | €23,399 | = | 0.0% |
| Other operating charges | 640/8 | €5,108 | €387 | -€4,721 | -92.4% |
| Gross operating margin | 9900 | €53,851 | €55,779 | +€1,927 | +3.6% |
| Operating profit (loss) | 9901 | €25,344 | €31,992 | +€6,648 | +26.2% |
| Financial income | 75/76B | €561 | €1,329 | +€769 | +137% |
| Recurring financial income | 75 | €561 | €1,329 | +€769 | +137% |
| Financial charges | 65/66B | €8,105 | €6,100 | -€2,005 | -24.7% |
| Recurring financial charges | 65 | €8,105 | €6,100 | -€2,005 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €17,800 | €27,222 | +€9,422 | +52.9% |
| Income taxes | 67/77 | €20,794 | €5,211 | -€15,582 | -74.9% |
| Profit (loss) for the period | 9904 | -€2,994 | €22,011 | +€25,005 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,994 | €22,011 | +€25,005 |
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 13 October 2026 via checked.be.