ALL CONSULT: 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.
ALL CONSULT
Largest movements
- Receivables within one year +€35,176
up €35,176 (+26.4%), from €133,324 to €168,500
of which Trade receivables: +€35,273
- Stocks and contracts +€22,411
up €22,411 (+6.7%), from €332,627 to €355,038
- Cash +€18,341
up €18,341 (+11.7%), from €156,802 to €175,143
mainly Net result for the year (+€65,275) and Depreciation (+€42,200)
- Tangible fixed assets +€16,576
up €16,576 (+4.6%), from €360,225 to €376,801
of which Furniture and vehicles: +€15,029
- Profit (loss) carried forward +€65,275
up €65,275 (+54.8%), from €119,104 to €184,379
- Trade debts +€16,220
up €16,220 (+96.2%), from €16,865 to €33,085
- Other debts +€10,895
up €10,895 (+6.2%), from €176,567 to €187,462
- Turnover +€236,547
up €236,547 (+82.3%), from €287,463 to €524,010
- Purchases and services +€123,720
up €123,720 (+49.8%), from €248,331 to €372,051
- Gross operating margin +€112,827
up €112,827 (+288%), from €39,132 to €151,959
- Taxes +€17,608
up €17,608 (+440%), from €4,000 to €21,608
- Depreciation +€12,098
up €12,098 (+40.2%), from €30,102 to €42,200
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.
Derived cash bridge
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 | €983,478 | €1,075,982 | +€92,504 | +9.4% |
| Fixed assets | 21/28 | €360,725 | €377,301 | +€16,576 | +4.6% |
| Intangible fixed assets | 21 | €500 | €500 | = | 0.0% |
| Tangible fixed assets | 22/27 | €360,225 | €376,801 | +€16,576 | +4.6% |
| Land and buildings | 22 | €344,798 | €348,420 | +€3,622 | +1.1% |
| Plant, machinery and equipment | 23 | €9,575 | €7,500 | -€2,075 | -21.7% |
| Furniture and vehicles | 24 | €5,852 | €20,881 | +€15,029 | +257% |
| Current assets | 29/58 | €622,753 | €698,681 | +€75,928 | +12.2% |
| Stocks and contracts in progress | 3 | €332,627 | €355,038 | +€22,411 | +6.7% |
| Stocks | 30/36 | €332,627 | €355,038 | +€22,411 | +6.7% |
| Amounts receivable within one year | 40/41 | €133,324 | €168,500 | +€35,176 | +26.4% |
| Trade receivables | 40 | €132,131 | €167,404 | +€35,273 | +26.7% |
| Other amounts receivable | 41 | €1,193 | €1,096 | -€97 | -8.1% |
| Cash at bank and in hand | 54/58 | €156,802 | €175,143 | +€18,341 | +11.7% |
| Total equity and liabilities | 10/49 | €983,478 | €1,075,982 | +€92,504 | +9.4% |
| Equity | 10/15 | €598,104 | €663,379 | +€65,275 | +10.9% |
| Contributions | 10/11 | €290,000 | €290,000 | = | 0.0% |
| Reserves | 13 | €189,000 | €189,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €29,000 | €29,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €29,000 | €29,000 | = | 0.0% |
| Distributable reserves | 133 | €160,000 | €160,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €119,104 | €184,379 | +€65,275 | +54.8% |
| Provisions and deferred taxes | 16 | €106,140 | €106,140 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €106,140 | €106,140 | = | 0.0% |
| Major repairs and maintenance | 162 | €53,140 | €53,140 | = | 0.0% |
| Environmental obligations | 163 | €14,000 | €14,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €39,000 | €39,000 | = | 0.0% |
| Amounts payable | 17/49 | €279,234 | €306,463 | +€27,229 | +9.8% |
| Amounts payable after more than one year | 17 | €60,089 | €50,090 | -€9,999 | -16.6% |
| Financial debts | 170/4 | €60,089 | €50,090 | -€9,999 | -16.6% |
| Amounts payable within one year | 42/48 | €219,145 | €256,373 | +€37,228 | +17.0% |
| Current portion of amounts payable after more than one year | 42 | €10,713 | €10,926 | +€213 | +2.0% |
| Trade debts | 44 | €16,865 | €33,085 | +€16,220 | +96.2% |
| Suppliers | 440/4 | €16,865 | €33,085 | +€16,220 | +96.2% |
| Taxes, remuneration and social security | 45 | €15,000 | €24,900 | +€9,900 | +66.0% |
| Taxes | 450/3 | €15,000 | €24,900 | +€9,900 | +66.0% |
| Other amounts payable | 47/48 | €176,567 | €187,462 | +€10,895 | +6.2% |
| Turnover | 70 | €287,463 | €524,010 | +€236,547 | +82.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €248,331 | €372,051 | +€123,720 | +49.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,102 | €42,200 | +€12,098 | +40.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €3,000 | +€3,000 | |
| Other operating charges | 640/8 | €6,683 | €18,714 | +€12,031 | +180% |
| Gross operating margin | 9900 | €39,132 | €151,959 | +€112,827 | +288% |
| Operating profit (loss) | 9901 | €2,347 | €88,045 | +€85,698 | +3,651% |
| Financial income | 75/76B | €480 | - | -€480 | |
| Recurring financial income | 75 | €480 | - | -€480 | |
| Non-recurring financial income | 76B | €480 | - | -€480 | |
| Financial charges | 65/66B | €1,403 | €1,162 | -€241 | -17.2% |
| Recurring financial charges | 65 | €1,403 | €1,162 | -€241 | -17.2% |
| Profit (loss) for the period before taxes | 9903 | €1,424 | €86,883 | +€85,459 | +6,001% |
| Income taxes | 67/77 | €4,000 | €21,608 | +€17,608 | +440% |
| Profit (loss) for the period | 9904 | -€2,576 | €65,275 | +€67,851 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,576 | €65,275 | +€67,851 |
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 13 October 2026 via checked.be.