Utilities Consulting Services: 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.
Utilities Consulting Services
Largest movements
- Tangible fixed assets +€18,312
up €18,312 (+667%), from €2,745 to €21,056
of which Furniture and vehicles: +€19,978
- Cash -€5,923
down €5,923 (-18.0%), from €32,932 to €27,009
mainly Contributions, distributions and other (-€37,301) and Investment in fixed assets (net) (-€23,147)
- Intangible fixed assets -€1,500
down €1,500 (-11.6%), from €12,970 to €11,470
- Other debts +€26,515
up €26,515 (+116%), from €22,945 to €49,460
- Reserves -€14,864
no longer reported in 2025 (was €14,864)
- Trade debts -€767
down €767 (-12.5%), from €6,119 to €5,352
- Gross operating margin +€23,731
up €23,731 (+144%), from €16,503 to €40,234
- Taxes +€5,289
up €5,289 (+112%), from €4,734 to €10,022
- Depreciation +€3,168
up €3,168 (+100%), from €3,166 to €6,335
- Financial charges -€429
down €429 (-71.0%), from €604 to €175
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 | €49,662 | €60,699 | +€11,038 | +22.2% |
| Fixed assets | 21/28 | €15,714 | €32,526 | +€16,812 | +107% |
| Intangible fixed assets | 21 | €12,970 | €11,470 | -€1,500 | -11.6% |
| Tangible fixed assets | 22/27 | €2,745 | €21,056 | +€18,312 | +667% |
| Plant, machinery and equipment | 23 | €2,745 | €1,078 | -€1,667 | -60.7% |
| Furniture and vehicles | 24 | - | €19,978 | +€19,978 | |
| Current assets | 29/58 | €33,947 | €28,173 | -€5,774 | -17.0% |
| Amounts receivable within one year | 40/41 | €1,016 | €1,164 | +€148 | +14.6% |
| Other amounts receivable | 41 | €1,016 | €1,164 | +€148 | +14.6% |
| Cash at bank and in hand | 54/58 | €32,932 | €27,009 | -€5,923 | -18.0% |
| Total equity and liabilities | 10/49 | €49,662 | €60,699 | +€11,038 | +22.2% |
| Equity | 10/15 | €15,864 | €1,000 | -€14,864 | -93.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €14,864 | - | -€14,864 | |
| Distributable reserves | 133 | €14,864 | - | -€14,864 | |
| Amounts payable | 17/49 | €33,798 | €59,699 | +€25,902 | +76.6% |
| Amounts payable within one year | 42/48 | €33,798 | €59,699 | +€25,902 | +76.6% |
| Trade debts | 44 | €6,119 | €5,352 | -€767 | -12.5% |
| Suppliers | 440/4 | €6,119 | €5,352 | -€767 | -12.5% |
| Taxes, remuneration and social security | 45 | €4,734 | €4,888 | +€154 | +3.3% |
| Taxes | 450/3 | €4,734 | €4,888 | +€154 | +3.3% |
| Other amounts payable | 47/48 | €22,945 | €49,460 | +€26,515 | +116% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,166 | €6,335 | +€3,168 | +100% |
| Other operating charges | 640/8 | €1,406 | €1,265 | -€141 | -10.0% |
| Gross operating margin | 9900 | €16,503 | €40,234 | +€23,731 | +144% |
| Operating profit (loss) | 9901 | €11,931 | €32,634 | +€20,704 | +174% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €604 | €175 | -€429 | -71.0% |
| Recurring financial charges | 65 | €604 | €175 | -€429 | -71.0% |
| Profit (loss) for the period before taxes | 9903 | €11,326 | €32,459 | +€21,133 | +187% |
| Income taxes | 67/77 | €4,734 | €10,022 | +€5,289 | +112% |
| Profit (loss) for the period | 9904 | €6,593 | €22,437 | +€15,844 | +240% |
| Profit (loss) for the period to be appropriated | 9905 | €6,593 | €22,437 | +€15,844 | +240% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.