4-YOU CONSULT: what changed
4-YOU CONSULT
Largest movements
- Tangible fixed assets -€17,381
down €17,381 (-21.0%), from €82,699 to €65,319
of which Furniture and vehicles: -€17,303
- Current investments -€9,303
down €9,303 (-48.4%), from €19,237 to €9,934
- Receivables within one year +€3,435
up €3,435 (+14.1%), from €24,423 to €27,858
of which Trade receivables: +€3,235
- Profit (loss) carried forward -€13,197
down €13,197 (-73.3%), from €17,994 to €4,797
- Reserves +€13,000
up €13,000 (+93.8%), from €13,860 to €26,860
of which Distributable reserves: +€13,000
- Debts after one year -€12,569
down €12,569 (-24.0%), from €52,471 to €39,902
of which Financial debts: -€7,569
- Other debts -€10,948
down €10,948 (-65.0%), from €16,840 to €5,892
- Tax, wage and social debts +€1,487
up €1,487 (+35.8%), from €4,155 to €5,642
- Depreciation +€3,809
up €3,809 (+23.3%), from €16,316 to €20,125
- Gross operating margin +€2,796
up €2,796 (+2.9%), from €95,656 to €98,451
- Staff costs +€1,685
up €1,685 (+4.2%), from €40,349 to €42,033
- Taxes +€1,092
up €1,092 (+14.3%), from €7,647 to €8,740
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.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €132,383 | €109,661 | -€22,721 | -17.2% |
| Fixed assets | 21/28 | €82,699 | €65,319 | -€17,381 | -21.0% |
| Tangible fixed assets | 22/27 | €82,699 | €65,319 | -€17,381 | -21.0% |
| Plant, machinery and equipment | 23 | - | €1,149 | +€1,149 | |
| Furniture and vehicles | 24 | €75,462 | €58,159 | -€17,303 | -22.9% |
| Other tangible fixed assets | 26 | €7,237 | €6,010 | -€1,227 | -17.0% |
| Current assets | 29/58 | €49,683 | €44,343 | -€5,341 | -10.7% |
| Amounts receivable within one year | 40/41 | €24,423 | €27,858 | +€3,435 | +14.1% |
| Trade receivables | 40 | €24,293 | €27,528 | +€3,235 | +13.3% |
| Other amounts receivable | 41 | €130 | €330 | +€200 | +154% |
| Current investments | 50/53 | €19,237 | €9,934 | -€9,303 | -48.4% |
| Deferred charges and accrued income | 490/1 | €6,024 | €6,551 | +€527 | +8.7% |
| Total equity and liabilities | 10/49 | €132,383 | €109,661 | -€22,721 | -17.2% |
| Equity | 10/15 | €50,454 | €50,257 | -€197 | -0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,860 | €26,860 | +€13,000 | +93.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €12,000 | €25,000 | +€13,000 | +108% |
| Profit (loss) carried forward | 14 | €17,994 | €4,797 | -€13,197 | -73.3% |
| Amounts payable | 17/49 | €81,929 | €59,404 | -€22,524 | -27.5% |
| Amounts payable after more than one year | 17 | €52,471 | €39,902 | -€12,569 | -24.0% |
| Financial debts | 170/4 | €17,471 | €9,902 | -€7,569 | -43.3% |
| Other amounts payable | 178/9 | €35,000 | €30,000 | -€5,000 | -14.3% |
| Amounts payable within one year | 42/48 | €28,783 | €19,503 | -€9,280 | -32.2% |
| Current portion of amounts payable after more than one year | 42 | €7,270 | €7,569 | +€299 | +4.1% |
| Trade debts | 44 | €518 | €399 | -€119 | -22.9% |
| Suppliers | 440/4 | €518 | €399 | -€119 | -22.9% |
| Taxes, remuneration and social security | 45 | €4,155 | €5,642 | +€1,487 | +35.8% |
| Taxes | 450/3 | €4,155 | €5,642 | +€1,487 | +35.8% |
| Other amounts payable | 47/48 | €16,840 | €5,892 | -€10,948 | -65.0% |
| Accrued charges and deferred income | 492/3 | €675 | - | -€675 | |
| Non-recurring operating income | 76A | - | €7,655 | +€7,655 | |
| Remuneration, social security and pensions | 62 | €40,349 | €42,033 | +€1,685 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,316 | €20,125 | +€3,809 | +23.3% |
| Other operating charges | 640/8 | €1,671 | €1,873 | +€202 | +12.1% |
| Non-recurring operating charges | 66A | €13,605 | - | -€13,605 | |
| Gross operating margin | 9900 | €95,656 | €98,451 | +€2,796 | +2.9% |
| Operating profit (loss) | 9901 | €23,715 | €34,420 | +€10,705 | +45.1% |
| Financial income | 75/76B | €362 | €72 | -€290 | -80.2% |
| Recurring financial income | 75 | €362 | €72 | -€290 | -80.2% |
| Financial charges | 65/66B | €4,008 | €3,449 | -€559 | -14.0% |
| Recurring financial charges | 65 | €4,008 | €3,449 | -€559 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | €20,068 | €31,043 | +€10,974 | +54.7% |
| Income taxes | 67/77 | €7,647 | €8,740 | +€1,092 | +14.3% |
| Profit (loss) for the period | 9904 | €12,421 | €22,303 | +€9,882 | +79.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,421 | €22,303 | +€9,882 | +79.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.