INSIDE MANAGEMENT: what changed
What changed
INSIDE MANAGEMENT
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€44,142
2024 · €3.5m-€3.5m
Equity
€4.4m
2024 · €4.4m+€44,142
Cash
€1.1m
2024 · €1.4m-€296,604
Balance sheet total
€4.7m
2024 · €5.1m-€365,730
Largest movements
Assets
- Cash -€296,604
down €296,604 (-21.6%), from €1.4m to €1.1m
mainly Tax, wage and social debts (-€380,356) and Other debts (-€310,954)
- Receivables within one year -€206,307
down €206,307 (-46.8%), from €440,764 to €234,457
of which Other amounts receivable: -€203,712
- Tangible fixed assets +€111,995
up €111,995 (+71.2%), from €157,325 to €269,320
of which Land and buildings: +€126,621
Equity and liabilities
- Tax, wage and social debts -€380,356
down €380,356 (-98.9%), from €384,770 to €4,414
of which Taxes: -€373,721
- Other debts -€310,954
down €310,954 (-100%), from €310,954 to €0
- Trade debts +€285,904
up €285,904 (+6,926%), from €4,128 to €290,032
Income statement
- Financial income -€3.6m
down €3.6m (-97.5%), from €3.7m to €93,506
- Taxes -€415,550
down €415,550 (-95.7%), from €434,096 to €18,546
- Gross operating margin -€222,031
down €222,031 (-57.7%), from €385,110 to €163,079
- Financial charges +€50,783
up €50,783 (+38.3%), from €132,683 to €183,465
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.
Result 2024
€3.5m
Gross operating margin
-€222,031
Depreciation
+€2,563
Other operating charges
-€979
Financial income
-€3.6m
Financial charges
-€50,783
Taxes
+€415,550
Result 2025
€44,142
raises the resultlowers the result
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.
From operations
-€158,528
Investment
-€132,229
Financing
-€5,847
Cash 2024
€1.4m
From operations (derived)
-€158,528
Net result for the year
+€44,142
Depreciation
+€7,490
Receivables within one year
+€206,307
Deferred charges and accrued income
-€12,442
Trade debts
+€285,904
Tax, wage and social debts
-€380,356
Other debts
-€310,954
Accrued charges and deferred income
+€1,380
Investment (derived)
-€132,229
Investment in fixed assets (net)
-€119,486
Current investments
-€12,743
Financing
-€5,847
Debts after one year
-€5,439
Current portion of long-term debt
-€408
Cash 2025
€1.1m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,108,422 | €4,742,691 | -€365,730 | -7.2% |
| Fixed assets | 21/28 | €1,745,608 | €1,857,603 | +€111,995 | +6.4% |
| Tangible fixed assets | 22/27 | €157,325 | €269,320 | +€111,995 | +71.2% |
| Land and buildings | 22 | €129,261 | €255,882 | +€126,621 | +98.0% |
| Furniture and vehicles | 24 | €25,523 | €11,203 | -€14,320 | -56.1% |
| Other tangible fixed assets | 26 | €2,541 | €2,235 | -€306 | -12.0% |
| Financial fixed assets | 28 | €1,588,283 | €1,588,283 | = | 0.0% |
| Current assets | 29/58 | €3,362,814 | €2,885,088 | -€477,726 | -14.2% |
| Amounts receivable within one year | 40/41 | €440,764 | €234,457 | -€206,307 | -46.8% |
| Trade receivables | 40 | €2,685 | €89 | -€2,595 | -96.7% |
| Other amounts receivable | 41 | €438,079 | €234,368 | -€203,712 | -46.5% |
| Current investments | 50/53 | €1,545,118 | €1,557,861 | +€12,743 | +0.8% |
| Cash at bank and in hand | 54/58 | €1,374,485 | €1,077,881 | -€296,604 | -21.6% |
| Deferred charges and accrued income | 490/1 | €2,447 | €14,889 | +€12,442 | +508% |
| Total equity and liabilities | 10/49 | €5,108,422 | €4,742,691 | -€365,730 | -7.2% |
| Equity | 10/15 | €4,397,283 | €4,441,425 | +€44,142 | +1.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €4,185,107 | €4,229,250 | +€44,142 | +1.1% |
| Distributable reserves | 133 | €4,185,107 | €4,229,250 | +€44,142 | +1.1% |
| Profit (loss) carried forward | 14 | €202,176 | €202,176 | = | 0.0% |
| Amounts payable | 17/49 | €711,139 | €301,266 | -€409,873 | -57.6% |
| Amounts payable after more than one year | 17 | €5,439 | €0 | -€5,439 | -100% |
| Financial debts | 170/4 | €5,439 | €0 | -€5,439 | -100% |
| Amounts payable within one year | 42/48 | €705,699 | €299,885 | -€405,814 | -57.5% |
| Current portion of amounts payable after more than one year | 42 | €5,847 | €5,439 | -€408 | -7.0% |
| Trade debts | 44 | €4,128 | €290,032 | +€285,904 | +6,926% |
| Suppliers | 440/4 | €4,128 | €290,032 | +€285,904 | +6,926% |
| Taxes, remuneration and social security | 45 | €384,770 | €4,414 | -€380,356 | -98.9% |
| Taxes | 450/3 | €378,135 | €4,414 | -€373,721 | -98.8% |
| Remuneration and social security | 454/9 | €6,635 | €0 | -€6,635 | -100% |
| Other amounts payable | 47/48 | €310,954 | €0 | -€310,954 | -100% |
| Accrued charges and deferred income | 492/3 | - | €1,380 | +€1,380 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,053 | €7,490 | -€2,563 | -25.5% |
| Other operating charges | 640/8 | €1,963 | €2,942 | +€979 | +49.9% |
| Gross operating margin | 9900 | €385,110 | €163,079 | -€222,031 | -57.7% |
| Operating profit (loss) | 9901 | €373,094 | €152,647 | -€220,447 | -59.1% |
| Financial income | 75/76B | €3,738,406 | €93,506 | -€3.6m | -97.5% |
| Recurring financial income | 75 | €3,738,406 | €93,506 | -€3.6m | -97.5% |
| Financial charges | 65/66B | €132,683 | €183,465 | +€50,783 | +38.3% |
| Recurring financial charges | 65 | €132,683 | €183,465 | +€50,783 | +38.3% |
| Profit (loss) for the period before taxes | 9903 | €3,978,817 | €62,688 | -€3.9m | -98.4% |
| Income taxes | 67/77 | €434,096 | €18,546 | -€415,550 | -95.7% |
| Profit (loss) for the period | 9904 | €3,544,721 | €44,142 | -€3.5m | -98.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,544,721 | €44,142 | -€3.5m | -98.8% |
Next steps
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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 2 November 2026 via checked.be.