4consult: 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.
4consult
Largest movements
- Tangible fixed assets -€65,592
down €65,592 (-41.1%), from €159,650 to €94,058
of which Furniture and vehicles: -€63,517
- Cash +€38,112
up €38,112 (+170.8%), from €22,313 to €60,424
mainly Investment in fixed assets (net) (+€32,800) and Depreciation (+€32,792)
- Deferred charges and accrued income -€17,368
no longer reported in 2025 (was €17,368)
- Debts after one year -€45,409
down €45,409 (-58.2%), from €78,039 to €32,630
- Current portion of long-term debt -€9,447
down €9,447 (-21.9%), from €43,066 to €33,619
- Tax, wage and social debts +€5,895
up €5,895 (+126.4%), from €4,664 to €10,559
- Other debts +€4,868
up €4,868 (+3323.6%), from €146 to €5,015
- Profit (loss) carried forward -€3,202
down €3,202 (-5.4%), from €59,440 to €56,238
- Gross operating margin +€17,483
up €17,483 (+91.4%), from €19,123 to €36,606
- Depreciation -€5,259
down €5,259 (-13.8%), from €38,051 to €32,792
- Financial charges -€1,770
down €1,770 (-27.8%), from €6,377 to €4,607
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 | €218,292 | €172,276 | -€46,016 | -21.1% |
| Fixed assets | 21/28 | €159,650 | €94,058 | -€65,592 | -41.1% |
| Tangible fixed assets | 22/27 | €159,650 | €94,058 | -€65,592 | -41.1% |
| Plant, machinery and equipment | 23 | €2,103 | €2,171 | +€68 | +3.2% |
| Furniture and vehicles | 24 | €153,262 | €89,745 | -€63,517 | -41.4% |
| Other tangible fixed assets | 26 | €4,285 | €2,143 | -€2,143 | -50.0% |
| Current assets | 29/58 | €58,642 | €78,218 | +€19,576 | +33.4% |
| Amounts receivable within one year | 40/41 | €18,962 | €17,793 | -€1,169 | -6.2% |
| Trade receivables | 40 | €12,000 | €17,793 | +€5,793 | +48.3% |
| Other amounts receivable | 41 | €6,962 | - | -€6,962 | |
| Cash at bank and in hand | 54/58 | €22,313 | €60,424 | +€38,112 | +170.8% |
| Deferred charges and accrued income | 490/1 | €17,368 | - | -€17,368 | |
| Total equity and liabilities | 10/49 | €218,292 | €172,276 | -€46,016 | -21.1% |
| Equity | 10/15 | €88,159 | €84,957 | -€3,202 | -3.6% |
| Contributions | 10/11 | €6,150 | €6,150 | = | 0.0% |
| Reserves | 13 | €22,569 | €22,569 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,865 | €3,865 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,865 | €3,865 | = | 0.0% |
| Distributable reserves | 133 | €18,704 | €18,704 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,440 | €56,238 | -€3,202 | -5.4% |
| Amounts payable | 17/49 | €130,133 | €87,319 | -€42,814 | -32.9% |
| Amounts payable after more than one year | 17 | €78,039 | €32,630 | -€45,409 | -58.2% |
| Financial debts | 170/4 | €78,039 | €32,630 | -€45,409 | -58.2% |
| Amounts payable within one year | 42/48 | €52,052 | €54,247 | +€2,195 | +4.2% |
| Current portion of amounts payable after more than one year | 42 | €43,066 | €33,619 | -€9,447 | -21.9% |
| Trade debts | 44 | €4,175 | €5,055 | +€879 | +21.1% |
| Suppliers | 440/4 | €4,175 | €5,055 | +€879 | +21.1% |
| Taxes, remuneration and social security | 45 | €4,664 | €10,559 | +€5,895 | +126.4% |
| Taxes | 450/3 | €4,664 | €10,559 | +€5,895 | +126.4% |
| Other amounts payable | 47/48 | €146 | €5,015 | +€4,868 | +3323.6% |
| Accrued charges and deferred income | 492/3 | €42 | €442 | +€400 | +951.7% |
| Non-recurring operating income | 76A | - | €116 | +€116 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,051 | €32,792 | -€5,259 | -13.8% |
| Other operating charges | 640/8 | €1,738 | €1,960 | +€222 | +12.8% |
| Gross operating margin | 9900 | €19,123 | €36,606 | +€17,483 | +91.4% |
| Operating profit (loss) | 9901 | -€20,667 | €1,853 | +€22,520 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €6,377 | €4,607 | -€1,770 | -27.8% |
| Recurring financial charges | 65 | €6,377 | €4,607 | -€1,770 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | -€27,044 | -€2,754 | +€24,290 | +89.8% |
| Income taxes | 67/77 | €475 | €448 | -€26 | -5.5% |
| Profit (loss) for the period | 9904 | -€27,519 | -€3,202 | +€24,316 | +88.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,519 | -€3,202 | +€24,316 | +88.4% |
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 11 October 2026 via checked.be.