A Consults: 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.
A Consults
Largest movements
- Tangible fixed assets -€5,481
down €5,481 (-81.2%), from €6,754 to €1,273
of which Leasing and similar rights: -€5,131
- Receivables within one year +€4,889
up €4,889 (+16.5%), from €29,647 to €34,536
of which Other amounts receivable: +€5,651
- Cash -€3,980
down €3,980 (-59.0%), from €6,744 to €2,764
mainly Receivables within one year (-€4,889) and Other debts (-€2,016)
- Other debts -€2,016
down €2,016 (-6.1%), from €32,858 to €30,843
- Debts after one year -€1,654
down €1,654 (-100.0%), from €1,654 to €0
- Current portion of long-term debt -€1,463
down €1,463 (-33.0%), from €4,430 to €2,967
- Tax, wage and social debts -€796
down €796 (-21.9%), from €3,639 to €2,843
- Profit (loss) carried forward +€737
up €737 (+3.0%), from -€24,289 to -€23,552
- Gross operating margin -€48,988
down €48,988 (-85.6%), from €57,225 to €8,237
- Other operating charges -€7,638
down €7,638 (-89.8%), from €8,508 to €870
- Taxes -€2,165
down €2,165 (-76.2%), from €2,843 to €677
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 | €43,311 | €38,643 | -€4,668 | -10.8% |
| Fixed assets | 21/28 | €6,754 | €1,273 | -€5,481 | -81.2% |
| Tangible fixed assets | 22/27 | €6,754 | €1,273 | -€5,481 | -81.2% |
| Furniture and vehicles | 24 | €1,195 | €845 | -€350 | -29.3% |
| Leasing and similar rights | 25 | €5,559 | €428 | -€5,131 | -92.3% |
| Current assets | 29/58 | €36,557 | €37,370 | +€813 | +2.2% |
| Amounts receivable within one year | 40/41 | €29,647 | €34,536 | +€4,889 | +16.5% |
| Trade receivables | 40 | €29,647 | €28,885 | -€762 | -2.6% |
| Other amounts receivable | 41 | €0 | €5,651 | +€5,651 | |
| Cash at bank and in hand | 54/58 | €6,744 | €2,764 | -€3,980 | -59.0% |
| Deferred charges and accrued income | 490/1 | €166 | €71 | -€96 | -57.5% |
| Total equity and liabilities | 10/49 | €43,311 | €38,643 | -€4,668 | -10.8% |
| Equity | 10/15 | -€1,495 | -€758 | +€737 | +49.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,194 | €4,194 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,194 | €4,194 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,289 | -€23,552 | +€737 | +3.0% |
| Amounts payable | 17/49 | €44,806 | €39,401 | -€5,405 | -12.1% |
| Amounts payable after more than one year | 17 | €1,654 | €0 | -€1,654 | -100.0% |
| Financial debts | 170/4 | €1,654 | €0 | -€1,654 | -100.0% |
| Amounts payable within one year | 42/48 | €43,152 | €39,401 | -€3,751 | -8.7% |
| Current portion of amounts payable after more than one year | 42 | €4,430 | €2,967 | -€1,463 | -33.0% |
| Trade debts | 44 | €2,226 | €2,749 | +€523 | +23.5% |
| Suppliers | 440/4 | €2,226 | €2,749 | +€523 | +23.5% |
| Taxes, remuneration and social security | 45 | €3,639 | €2,843 | -€796 | -21.9% |
| Taxes | 450/3 | €3,639 | €2,843 | -€796 | -21.9% |
| Other amounts payable | 47/48 | €32,858 | €30,843 | -€2,016 | -6.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,481 | €5,481 | = | 0.0% |
| Other operating charges | 640/8 | €8,508 | €870 | -€7,638 | -89.8% |
| Gross operating margin | 9900 | €57,225 | €8,237 | -€48,988 | -85.6% |
| Operating profit (loss) | 9901 | €43,236 | €1,886 | -€41,350 | -95.6% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €916 | €472 | -€444 | -48.5% |
| Recurring financial charges | 65 | €916 | €472 | -€444 | -48.5% |
| Profit (loss) for the period before taxes | 9903 | €42,321 | €1,414 | -€40,906 | -96.7% |
| Income taxes | 67/77 | €2,843 | €677 | -€2,165 | -76.2% |
| Profit (loss) for the period | 9904 | €39,478 | €737 | -€38,741 | -98.1% |
| Profit (loss) for the period to be appropriated | 9905 | €39,478 | €737 | -€38,741 | -98.1% |
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 12 October 2026 via checked.be.