BIG CONSULT: 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.
BIG CONSULT
Largest movements
- Tangible fixed assets -€32,217
down €32,217 (-89.9%), from €35,818 to €3,601
of which Furniture and vehicles: -€32,240
- Cash +€5,120
up €5,120 (+76.6%), from €6,683 to €11,803
mainly Investment in fixed assets (net) (+€29,255) and Depreciation (+€2,963)
- Receivables within one year +€1,015
up €1,015 (+11.8%), from €8,577 to €9,592
of which Other amounts receivable: +€5,208
- Other debts -€14,890
no longer reported in 2026 (was €14,890)
- Debts after one year -€8,871
down €8,871 (-30.7%), from €28,925 to €20,054
- Tax, wage and social debts -€1,106
no longer reported in 2026 (was €1,106)
- Profit (loss) carried forward -€1,031
down €1,031 (-4.7%), from -€21,917 to -€22,949
- Depreciation -€9,860
down €9,860 (-76.9%), from €12,823 to €2,963
- Staff costs +€4,800
up €4,800 (+400.0%), from €1,200 to €6,000
- Taxes -€3,000
no longer reported in 2026 (was €3,000)
- Financial charges +€2,378
up €2,378 (+62.5%), from €3,808 to €6,186
- Gross operating margin -€1,114
down €1,114 (-6.5%), from €17,037 to €15,923
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,079 | €24,996 | -€26,082 | -51.1% |
| Fixed assets | 21/28 | €35,818 | €3,601 | -€32,217 | -89.9% |
| Tangible fixed assets | 22/27 | €35,818 | €3,601 | -€32,217 | -89.9% |
| Plant, machinery and equipment | 23 | €3,164 | €3,187 | +€23 | +0.7% |
| Furniture and vehicles | 24 | €32,654 | €415 | -€32,240 | -98.7% |
| Current assets | 29/58 | €15,260 | €21,395 | +€6,135 | +40.2% |
| Amounts receivable within one year | 40/41 | €8,577 | €9,592 | +€1,015 | +11.8% |
| Trade receivables | 40 | €8,577 | €4,384 | -€4,193 | -48.9% |
| Other amounts receivable | 41 | - | €5,208 | +€5,208 | |
| Cash at bank and in hand | 54/58 | €6,683 | €11,803 | +€5,120 | +76.6% |
| Total equity and liabilities | 10/49 | €51,079 | €24,996 | -€26,082 | -51.1% |
| Equity | 10/15 | -€2,063 | -€3,094 | -€1,031 | -50.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,255 | €1,255 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,255 | €1,255 | = | 0.0% |
| Legal reserve | 130 | €1,255 | €1,255 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,917 | -€22,949 | -€1,031 | -4.7% |
| Amounts payable | 17/49 | €53,141 | €28,091 | -€25,051 | -47.1% |
| Amounts payable after more than one year | 17 | €28,925 | €20,054 | -€8,871 | -30.7% |
| Financial debts | 170/4 | €28,925 | €20,054 | -€8,871 | -30.7% |
| Amounts payable within one year | 42/48 | €24,217 | €8,037 | -€16,180 | -66.8% |
| Current portion of amounts payable after more than one year | 42 | €8,174 | €7,863 | -€311 | -3.8% |
| Trade debts | 44 | €47 | €173 | +€126 | +269.8% |
| Suppliers | 440/4 | €47 | €173 | +€126 | +269.8% |
| Taxes, remuneration and social security | 45 | €1,106 | - | -€1,106 | |
| Taxes | 450/3 | €1,106 | - | -€1,106 | |
| Other amounts payable | 47/48 | €14,890 | - | -€14,890 | |
| Turnover | 70 | €42,989 | €42,429 | -€560 | -1.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €25,952 | €26,506 | +€554 | +2.1% |
| Remuneration, social security and pensions | 62 | €1,200 | €6,000 | +€4,800 | +400.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,823 | €2,963 | -€9,860 | -76.9% |
| Other operating charges | 640/8 | €771 | €112 | -€659 | -85.5% |
| Non-recurring operating charges | 66A | - | €1,700 | +€1,700 | |
| Gross operating margin | 9900 | €17,037 | €15,923 | -€1,114 | -6.5% |
| Operating profit (loss) | 9901 | €2,244 | €5,149 | +€2,905 | +129.5% |
| Financial income | 75/76B | €26 | €6 | -€20 | -77.6% |
| Recurring financial income | 75 | €26 | €6 | -€20 | -77.6% |
| Financial charges | 65/66B | €3,808 | €6,186 | +€2,378 | +62.5% |
| Recurring financial charges | 65 | €3,808 | €6,186 | +€2,378 | +62.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,538 | -€1,031 | +€506 | +32.9% |
| Income taxes | 67/77 | €3,000 | - | -€3,000 | |
| Profit (loss) for the period | 9904 | -€4,538 | -€1,031 | +€3,506 | +77.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,538 | -€1,031 | +€3,506 | +77.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.