BASIC 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.
BASIC CONSULT
Largest movements
- Intangible fixed assets -€25,005
down €25,005 (-22.2%), from €112,495 to €87,490
- Cash -€12,471
down €12,471 (-61.5%), from €20,284 to €7,813
mainly Debts after one year (-€29,942) and Net result for the year (-€6,960)
- Deferred charges and accrued income -€3,307
down €3,307 (-65.4%), from €5,058 to €1,751
- Debts after one year -€29,942
down €29,942 (-31.8%), from €94,082 to €64,140
- Profit (loss) carried forward -€6,960
down €6,960 (-84.9%), from -€8,198 to -€15,158
- Tax, wage and social debts -€4,428
down €4,428 (-51.6%), from €8,574 to €4,146
- Accrued charges and deferred income -€3,300
no longer reported in 2025 (was €3,300)
- Gross operating margin -€1,893
down €1,893 (-6.8%), from €27,985 to €26,092
- Taxes -€1,086
down €1,086 (-46.8%), from €2,321 to €1,235
- Financial income +€937
new in 2025: €937
- Financial charges -€780
down €780 (-10.1%), from €7,688 to €6,908
- Other operating charges -€329
down €329 (-48.4%), from €679 to €350
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 | €167,118 | €123,893 | -€43,224 | -25.9% |
| Fixed assets | 21/28 | €114,298 | €87,967 | -€26,331 | -23.0% |
| Intangible fixed assets | 21 | €112,495 | €87,490 | -€25,005 | -22.2% |
| Tangible fixed assets | 22/27 | €967 | €477 | -€490 | -50.7% |
| Plant, machinery and equipment | 23 | €967 | €477 | -€490 | -50.7% |
| Financial fixed assets | 28 | €836 | - | -€836 | |
| Current assets | 29/58 | €52,820 | €35,926 | -€16,893 | -32.0% |
| Amounts receivable within one year | 40/41 | €27,478 | €26,363 | -€1,115 | -4.1% |
| Trade receivables | 40 | €19,269 | - | -€19,269 | |
| Other amounts receivable | 41 | €8,209 | €26,363 | +€18,154 | +221% |
| Cash at bank and in hand | 54/58 | €20,284 | €7,813 | -€12,471 | -61.5% |
| Deferred charges and accrued income | 490/1 | €5,058 | €1,751 | -€3,307 | -65.4% |
| Total equity and liabilities | 10/49 | €167,118 | €123,893 | -€43,224 | -25.9% |
| Equity | 10/15 | €32,459 | €25,499 | -€6,960 | -21.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €37,657 | €37,657 | = | 0.0% |
| Distributable reserves | 133 | €37,657 | €37,657 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,198 | -€15,158 | -€6,960 | -84.9% |
| Amounts payable | 17/49 | €134,659 | €98,395 | -€36,264 | -26.9% |
| Amounts payable after more than one year | 17 | €94,082 | €64,140 | -€29,942 | -31.8% |
| Financial debts | 170/4 | €94,082 | €64,140 | -€29,942 | -31.8% |
| Amounts payable within one year | 42/48 | €37,276 | €34,254 | -€3,022 | -8.1% |
| Current portion of amounts payable after more than one year | 42 | €28,606 | €29,942 | +€1,336 | +4.7% |
| Trade debts | 44 | €97 | €166 | +€70 | +71.8% |
| Suppliers | 440/4 | €97 | €166 | +€70 | +71.8% |
| Taxes, remuneration and social security | 45 | €8,574 | €4,146 | -€4,428 | -51.6% |
| Taxes | 450/3 | €8,574 | €4,146 | -€4,428 | -51.6% |
| Accrued charges and deferred income | 492/3 | €3,300 | - | -€3,300 | |
| Non-recurring operating income | 76A | €7,688 | - | -€7,688 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,495 | €25,495 | = | 0.0% |
| Other operating charges | 640/8 | €679 | €350 | -€329 | -48.4% |
| Gross operating margin | 9900 | €27,985 | €26,092 | -€1,893 | -6.8% |
| Operating profit (loss) | 9901 | €1,811 | €247 | -€1,564 | -86.4% |
| Financial income | 75/76B | - | €937 | +€937 | |
| Recurring financial income | 75 | - | €937 | +€937 | |
| Financial charges | 65/66B | €7,688 | €6,908 | -€780 | -10.1% |
| Recurring financial charges | 65 | €7,688 | €6,908 | -€780 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,877 | -€5,725 | +€152 | +2.6% |
| Income taxes | 67/77 | €2,321 | €1,235 | -€1,086 | -46.8% |
| Profit (loss) for the period | 9904 | -€8,198 | -€6,960 | +€1,238 | +15.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,198 | -€6,960 | +€1,238 | +15.1% |
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 28 October 2026 via checked.be.