@ YOUR SITE CONSULTANCY 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.
@ YOUR SITE CONSULTANCY SERVICES
Largest movements
- Cash +€86,876
up €86,876 (+59.4%), from €146,230 to €233,106
mainly Net result for the year (+€60,602) and Receivables within one year (+€38,794)
- Receivables within one year -€38,794
down €38,794 (-44.6%), from €86,917 to €48,123
of which Other amounts receivable: -€40,581
- Current investments +€18,000
up €18,000 (+100%), from €18,000 to €36,000
- Tangible fixed assets -€12,369
down €12,369 (-11.3%), from €109,301 to €96,932
of which Land and buildings: -€16,152
- Profit (loss) carried forward +€32,198
up €32,198 (+113%), from €28,404 to €60,602
- Reserves +€28,404
up €28,404 (+9.8%), from €288,891 to €317,295
- Current portion of long-term debt -€14,071
no longer reported in 2025 (was €14,071)
- Other debts +€6,547
new in 2025: €6,547
- Gross operating margin +€3,093
up €3,093 (+1.9%), from €160,321 to €163,413
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 | €363,676 | €418,026 | +€54,349 | +14.9% |
| Fixed assets | 21/28 | €109,301 | €96,932 | -€12,369 | -11.3% |
| Tangible fixed assets | 22/27 | €109,301 | €96,932 | -€12,369 | -11.3% |
| Land and buildings | 22 | €100,371 | €84,219 | -€16,152 | -16.1% |
| Plant, machinery and equipment | 23 | €835 | €2,411 | +€1,576 | +189% |
| Furniture and vehicles | 24 | €8,095 | €10,302 | +€2,207 | +27.3% |
| Current assets | 29/58 | €254,376 | €321,094 | +€66,718 | +26.2% |
| Amounts receivable within one year | 40/41 | €86,917 | €48,123 | -€38,794 | -44.6% |
| Trade receivables | 40 | €46,336 | €48,123 | +€1,787 | +3.9% |
| Other amounts receivable | 41 | €40,581 | - | -€40,581 | |
| Current investments | 50/53 | €18,000 | €36,000 | +€18,000 | +100% |
| Cash at bank and in hand | 54/58 | €146,230 | €233,106 | +€86,876 | +59.4% |
| Deferred charges and accrued income | 490/1 | €3,228 | €3,864 | +€636 | +19.7% |
| Total equity and liabilities | 10/49 | €363,676 | €418,026 | +€54,349 | +14.9% |
| Equity | 10/15 | €323,495 | €384,097 | +€60,602 | +18.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €288,891 | €317,295 | +€28,404 | +9.8% |
| Non-distributable reserves | 130/1 | €288,891 | €317,295 | +€28,404 | +9.8% |
| Reserves not available under the articles | 1311 | €2,200 | - | -€2,200 | |
| Other | 1319 | €286,691 | €317,295 | +€30,604 | +10.7% |
| Profit (loss) carried forward | 14 | €28,404 | €60,602 | +€32,198 | +113% |
| Amounts payable | 17/49 | €40,182 | €33,929 | -€6,253 | -15.6% |
| Amounts payable within one year | 42/48 | €39,912 | €33,847 | -€6,064 | -15.2% |
| Current portion of amounts payable after more than one year | 42 | €14,071 | - | -€14,071 | |
| Trade debts | 44 | €11,588 | €11,280 | -€308 | -2.7% |
| Suppliers | 440/4 | €11,588 | €11,280 | -€308 | -2.7% |
| Taxes, remuneration and social security | 45 | €14,253 | €16,020 | +€1,768 | +12.4% |
| Taxes | 450/3 | €3,677 | €5,194 | +€1,517 | +41.3% |
| Remuneration and social security | 454/9 | €10,575 | €10,826 | +€251 | +2.4% |
| Other amounts payable | 47/48 | - | €6,547 | +€6,547 | |
| Accrued charges and deferred income | 492/3 | €270 | €82 | -€188 | -69.8% |
| Remuneration, social security and pensions | 62 | €58,195 | €59,369 | +€1,174 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,349 | €19,193 | +€843 | +4.6% |
| Other operating charges | 640/8 | €1,378 | €1,353 | -€24 | -1.8% |
| Gross operating margin | 9900 | €160,321 | €163,413 | +€3,093 | +1.9% |
| Operating profit (loss) | 9901 | €82,399 | €83,499 | +€1,099 | +1.3% |
| Financial income | 75/76B | €2,085 | €2,153 | +€68 | +3.3% |
| Recurring financial income | 75 | €2,085 | €2,153 | +€68 | +3.3% |
| Financial charges | 65/66B | €1,113 | €1,133 | +€20 | +1.8% |
| Recurring financial charges | 65 | €1,113 | €1,133 | +€20 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | €83,371 | €84,519 | +€1,148 | +1.4% |
| Income taxes | 67/77 | €23,967 | €23,917 | -€50 | -0.2% |
| Profit (loss) for the period | 9904 | €59,404 | €60,602 | +€1,198 | +2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €59,404 | €60,602 | +€1,198 | +2.0% |
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 30 October 2026 via checked.be.