ALL CONSULT SERVICES: what changed
Two fiscal 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 SERVICES
Largest movements
- Tangible fixed assets -€10,339
down €10,339 (-3.1%), from €338,001 to €327,662
of which Plant, machinery and equipment: -€9,117
- Other debts +€19,691
up €19,691 (+529.8%), from €3,717 to €23,408
- Reserves -€19,236
down €19,236 (-16.1%), from €119,673 to €100,438
of which Tax-exempt reserves: -€12,736
- Debts after one year -€14,341
down €14,341 (-13.7%), from €104,618 to €90,277
- Tax, wage and social debts +€8,954
up €8,954 (+719.2%), from €1,245 to €10,199
- Current portion of long-term debt -€6,605
down €6,605 (-44.0%), from €14,996 to €8,392
- Taxes +€3,069
up €3,069 (+134.0%), from €2,290 to €5,359
- Depreciation -€2,482
down €2,482 (-8.8%), from €28,082 to €25,600
- Gross operating margin -€1,958
down €1,958 (-6.6%), from €29,495 to €27,537
- Other operating charges -€1,202
down €1,202 (-30.4%), from €3,948 to €2,746
- Financial charges -€383
down €383 (-8.9%), from €4,323 to €3,940
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 | €340,836 | €330,536 | -€10,300 | -3.0% |
| Fixed assets | 21/28 | €338,001 | €327,662 | -€10,339 | -3.1% |
| Tangible fixed assets | 22/27 | €338,001 | €327,662 | -€10,339 | -3.1% |
| Land and buildings | 22 | €249,454 | €246,284 | -€3,170 | -1.3% |
| Plant, machinery and equipment | 23 | €45,773 | €36,656 | -€9,117 | -19.9% |
| Furniture and vehicles | 24 | €42,774 | €44,722 | +€1,947 | +4.6% |
| Current assets | 29/58 | €2,835 | €2,874 | +€39 | +1.4% |
| Amounts receivable within one year | 40/41 | €230 | €1,897 | +€1,666 | +723.5% |
| Trade receivables | 40 | - | €888 | +€888 | |
| Other amounts receivable | 41 | €230 | €1,008 | +€778 | +337.7% |
| Cash at bank and in hand | 54/58 | €1,639 | €638 | -€1,001 | -61.1% |
| Deferred charges and accrued income | 490/1 | €965 | €339 | -€626 | -64.9% |
| Total equity and liabilities | 10/49 | €340,836 | €330,536 | -€10,300 | -3.0% |
| Equity | 10/15 | €172,513 | €153,378 | -€19,135 | -11.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €119,673 | €100,438 | -€19,236 | -16.1% |
| Non-distributable reserves | 130/1 | €739 | €739 | = | 0.0% |
| Reserves not available under the articles | 1311 | €739 | €739 | = | 0.0% |
| Tax-exempt reserves | 132 | €89,335 | €76,599 | -€12,736 | -14.3% |
| Distributable reserves | 133 | €29,600 | €23,100 | -€6,500 | -22.0% |
| Profit (loss) carried forward | 14 | -€15,752 | -€15,651 | +€101 | +0.6% |
| Provisions and deferred taxes | 16 | €29,778 | €25,533 | -€4,245 | -14.3% |
| Deferred taxes | 168 | €29,778 | €25,533 | -€4,245 | -14.3% |
| Amounts payable | 17/49 | €138,544 | €151,624 | +€13,080 | +9.4% |
| Amounts payable after more than one year | 17 | €104,618 | €90,277 | -€14,341 | -13.7% |
| Financial debts | 170/4 | €104,618 | €90,277 | -€14,341 | -13.7% |
| Amounts payable within one year | 42/48 | €31,451 | €57,600 | +€26,150 | +83.1% |
| Current portion of amounts payable after more than one year | 42 | €14,996 | €8,392 | -€6,605 | -44.0% |
| Financial debts | 43 | €833 | €833 | = | 0.0% |
| Credit institutions | 430/8 | €833 | €833 | = | 0.0% |
| Trade debts | 44 | €10,659 | €14,769 | +€4,110 | +38.6% |
| Suppliers | 440/4 | €10,659 | €14,769 | +€4,110 | +38.6% |
| Taxes, remuneration and social security | 45 | €1,245 | €10,199 | +€8,954 | +719.2% |
| Taxes | 450/3 | €1,245 | €10,199 | +€8,954 | +719.2% |
| Other amounts payable | 47/48 | €3,717 | €23,408 | +€19,691 | +529.8% |
| Accrued charges and deferred income | 492/3 | €2,476 | €3,747 | +€1,271 | +51.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,082 | €25,600 | -€2,482 | -8.8% |
| Other operating charges | 640/8 | €3,948 | €2,746 | -€1,202 | -30.4% |
| Gross operating margin | 9900 | €29,495 | €27,537 | -€1,958 | -6.6% |
| Operating profit (loss) | 9901 | -€2,535 | -€809 | +€1,726 | +68.1% |
| Financial income | 75/76B | €10 | €28 | +€18 | +171.3% |
| Recurring financial income | 75 | €10 | €28 | +€18 | +171.3% |
| Financial charges | 65/66B | €4,323 | €3,940 | -€383 | -8.9% |
| Recurring financial charges | 65 | €4,323 | €3,940 | -€383 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | -€6,848 | -€4,721 | +€2,127 | +31.1% |
| Transfer from deferred taxes | 780 | €4,254 | €4,245 | -€8 | -0.2% |
| Income taxes | 67/77 | €2,290 | €5,359 | +€3,069 | +134.0% |
| Profit (loss) for the period | 9904 | -€4,884 | -€5,835 | -€950 | -19.5% |
| Transfer from tax-exempt reserves | 789 | €12,761 | €12,736 | -€25 | -0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,877 | €6,901 | -€976 | -12.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.