5Consult: 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.
5Consult
Largest movements
- Receivables within one year -€15,399
down €15,399 (-67.2%), from €22,911 to €7,513
of which Trade receivables: -€19,748
- Tangible fixed assets -€10,604
down €10,604 (-45.7%), from €23,182 to €12,579
of which Furniture and vehicles: -€9,680
- Cash -€5,029
down €5,029 (-48.3%), from €10,402 to €5,373
mainly Tax, wage and social debts (-€11,017) and Other debts (-€10,477)
- Intangible fixed assets -€2,506
down €2,506 (-51.5%), from €4,866 to €2,359
- Tax, wage and social debts -€11,017
down €11,017 (-41.2%), from €26,730 to €15,713
of which Taxes: -€12,017
- Other debts -€10,477
down €10,477 (-86.3%), from €12,143 to €1,666
- Profit (loss) carried forward -€9,320
down €9,320 (-78.3%), from €11,898 to €2,578
- Trade debts -€3,949
down €3,949 (-48.6%), from €8,130 to €4,182
- Short-term financial debts +€1,158
new in 2025: €1,158
- Gross operating margin -€33,076
down €33,076 (-79.4%), from €41,642 to €8,566
- Taxes -€9,338
down €9,338 (-92.8%), from €10,065 to €727
- Other operating charges -€763
down €763 (-48.9%), from €1,559 to €796
- Financial charges +€742
up €742 (+73.0%), from €1,017 to €1,758
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 | €65,101 | €31,971 | -€33,130 | -50.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €29,126 | €16,016 | -€13,110 | -45.0% |
| Intangible fixed assets | 21 | €4,866 | €2,359 | -€2,506 | -51.5% |
| Tangible fixed assets | 22/27 | €23,182 | €12,579 | -€10,604 | -45.7% |
| Furniture and vehicles | 24 | €17,629 | €7,949 | -€9,680 | -54.9% |
| Other tangible fixed assets | 26 | €5,553 | €4,630 | -€924 | -16.6% |
| Financial fixed assets | 28 | €1,078 | €1,078 | = | 0.0% |
| Current assets | 29/58 | €35,975 | €15,955 | -€20,019 | -55.6% |
| Amounts receivable within one year | 40/41 | €22,911 | €7,513 | -€15,399 | -67.2% |
| Trade receivables | 40 | €22,911 | €3,164 | -€19,748 | -86.2% |
| Other amounts receivable | 41 | - | €4,349 | +€4,349 | |
| Cash at bank and in hand | 54/58 | €10,402 | €5,373 | -€5,029 | -48.3% |
| Deferred charges and accrued income | 490/1 | €2,661 | €3,069 | +€408 | +15.3% |
| Total equity and liabilities | 10/49 | €65,101 | €31,971 | -€33,130 | -50.9% |
| Equity | 10/15 | €18,098 | €8,778 | -€9,320 | -51.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,898 | €2,578 | -€9,320 | -78.3% |
| Amounts payable | 17/49 | €47,003 | €23,193 | -€23,810 | -50.7% |
| Amounts payable within one year | 42/48 | €47,003 | €22,719 | -€24,284 | -51.7% |
| Financial debts | 43 | - | €1,158 | +€1,158 | |
| Credit institutions | 430/8 | - | €1,158 | +€1,158 | |
| Trade debts | 44 | €8,130 | €4,182 | -€3,949 | -48.6% |
| Suppliers | 440/4 | €8,130 | €4,182 | -€3,949 | -48.6% |
| Taxes, remuneration and social security | 45 | €26,730 | €15,713 | -€11,017 | -41.2% |
| Taxes | 450/3 | €26,730 | €14,713 | -€12,017 | -45.0% |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Other amounts payable | 47/48 | €12,143 | €1,666 | -€10,477 | -86.3% |
| Accrued charges and deferred income | 492/3 | - | €474 | +€474 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,100 | €13,110 | +€10 | +0.1% |
| Other operating charges | 640/8 | €1,559 | €796 | -€763 | -48.9% |
| Non-recurring operating charges | 66A | €2,293 | €58 | -€2,235 | -97.5% |
| Gross operating margin | 9900 | €41,642 | €8,566 | -€33,076 | -79.4% |
| Operating profit (loss) | 9901 | €24,691 | -€5,398 | -€30,088 | |
| Financial income | 75/76B | €6 | €230 | +€223 | +3528.8% |
| Recurring financial income | 75 | €6 | €230 | +€223 | +3528.8% |
| Financial charges | 65/66B | €1,017 | €1,758 | +€742 | +73.0% |
| Recurring financial charges | 65 | €1,017 | €1,758 | +€742 | +73.0% |
| Profit (loss) for the period before taxes | 9903 | €23,680 | -€6,927 | -€30,607 | |
| Income taxes | 67/77 | €10,065 | €727 | -€9,338 | -92.8% |
| Profit (loss) for the period | 9904 | €13,616 | -€7,654 | -€21,269 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,616 | -€7,654 | -€21,269 |
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 10 October 2026 via checked.be.