WHY NOT 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.
WHY NOT CONSULTING
Largest movements
- Receivables within one year +€15,942
up €15,942 (+7526.5%), from €212 to €16,154
of which Trade receivables: +€15,730
- Cash +€8,590
up €8,590 (+286.3%), from €3,000 to €11,590
mainly Accrued charges and deferred income (+€12,000) and Net result for the year (+€7,948)
- Receivables after one year +€5,200
new in 2025: €5,200
- Tangible fixed assets +€1,050
new in 2025: €1,050
- Accrued charges and deferred income +€12,000
new in 2025: €12,000
- Profit (loss) carried forward +€7,948
up €7,948, from -€1,431 to €6,517
- Tax, wage and social debts +€5,804
new in 2025: €5,804
- Other debts +€3,253
new in 2025: €3,253
- Trade debts +€1,778
up €1,778 (+108.3%), from €1,642 to €3,420
- Gross operating margin +€11,925
up €11,925, from -€1,431 to €10,495
- Taxes +€1,902
new in 2025: €1,902
- Other operating charges +€787
new in 2025: €787
- Financial income +€200
new in 2025: €200
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.
Cash bridge derived
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 | €3,212 | €33,994 | +€30,782 | +958.4% |
| Fixed assets | 21/28 | - | €1,050 | +€1,050 | |
| Tangible fixed assets | 22/27 | - | €1,050 | +€1,050 | |
| Furniture and vehicles | 24 | - | €1,050 | +€1,050 | |
| Current assets | 29/58 | €3,212 | €32,944 | +€29,732 | +925.7% |
| Amounts receivable after more than one year | 29 | - | €5,200 | +€5,200 | |
| Other amounts receivable | 291 | - | €5,200 | +€5,200 | |
| Amounts receivable within one year | 40/41 | €212 | €16,154 | +€15,942 | +7526.5% |
| Trade receivables | 40 | - | €15,730 | +€15,730 | |
| Other amounts receivable | 41 | €212 | €424 | +€212 | +100.0% |
| Cash at bank and in hand | 54/58 | €3,000 | €11,590 | +€8,590 | +286.3% |
| Total equity and liabilities | 10/49 | €3,212 | €33,994 | +€30,782 | +958.4% |
| Equity | 10/15 | €1,569 | €9,517 | +€7,948 | +506.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,431 | €6,517 | +€7,948 | |
| Amounts payable | 17/49 | €1,642 | €24,477 | +€22,834 | +1390.3% |
| Amounts payable within one year | 42/48 | €1,642 | €12,477 | +€10,834 | +659.7% |
| Trade debts | 44 | €1,642 | €3,420 | +€1,778 | +108.3% |
| Suppliers | 440/4 | €1,642 | €3,420 | +€1,778 | +108.3% |
| Taxes, remuneration and social security | 45 | - | €5,804 | +€5,804 | |
| Taxes | 450/3 | - | €5,804 | +€5,804 | |
| Other amounts payable | 47/48 | - | €3,253 | +€3,253 | |
| Accrued charges and deferred income | 492/3 | - | €12,000 | +€12,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €27 | +€27 | |
| Other operating charges | 640/8 | - | €787 | +€787 | |
| Gross operating margin | 9900 | -€1,431 | €10,495 | +€11,925 | |
| Operating profit (loss) | 9901 | -€1,431 | €9,681 | +€11,111 | |
| Financial income | 75/76B | - | €200 | +€200 | |
| Recurring financial income | 75 | - | €200 | +€200 | |
| Financial charges | 65/66B | - | €30 | +€30 | |
| Recurring financial charges | 65 | - | €30 | +€30 | |
| Profit (loss) for the period before taxes | 9903 | -€1,431 | €9,850 | +€11,281 | |
| Income taxes | 67/77 | - | €1,902 | +€1,902 | |
| Profit (loss) for the period | 9904 | -€1,431 | €7,948 | +€9,378 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,431 | €7,948 | +€9,378 |
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 12 October 2026 via checked.be.