BS 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.
BS CONSULT
Largest movements
- Cash -€2,067
down €2,067 (-67.1%), from €3,079 to €1,012
mainly Receivables within one year (-€958) and Investment in fixed assets (net) (-€454)
- Receivables within one year +€958
up €958 (+47.4%), from €2,021 to €2,979
of which Trade receivables: +€887
- Tangible fixed assets +€302
up €302, from €0 to €302
- Profit (loss) carried forward -€338
down €338 (-13.0%), from -€2,591 to -€2,929
- Tax, wage and social debts -€301
no longer reported in 2025 (was €301)
- Other debts -€167
down €167 (-14.1%), from €1,189 to €1,022
- Gross operating margin -€1,347
down €1,347 (-83.1%), from €1,621 to €273
- Taxes +€406
new in 2025: €406
- Depreciation -€77
down €77 (-33.7%), from €228 to €151
- Financial charges +€27
up €27 (+100.0%), from €27 to €54
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 | €5,099 | €4,293 | -€806 | -15.8% |
| Fixed assets | 21/28 | €0 | €302 | +€302 | |
| Tangible fixed assets | 22/27 | €0 | €302 | +€302 | |
| Plant, machinery and equipment | 23 | €0 | €302 | +€302 | |
| Current assets | 29/58 | €5,099 | €3,991 | -€1,109 | -21.7% |
| Amounts receivable within one year | 40/41 | €2,021 | €2,979 | +€958 | +47.4% |
| Trade receivables | 40 | €2,021 | €2,908 | +€887 | +43.9% |
| Other amounts receivable | 41 | - | €71 | +€71 | |
| Cash at bank and in hand | 54/58 | €3,079 | €1,012 | -€2,067 | -67.1% |
| Total equity and liabilities | 10/49 | €5,099 | €4,293 | -€806 | -15.8% |
| Equity | 10/15 | €3,609 | €3,271 | -€338 | -9.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,591 | -€2,929 | -€338 | -13.0% |
| Amounts payable | 17/49 | €1,491 | €1,022 | -€469 | -31.4% |
| Amounts payable within one year | 42/48 | €1,491 | €1,022 | -€469 | -31.4% |
| Taxes, remuneration and social security | 45 | €301 | - | -€301 | |
| Taxes | 450/3 | €301 | - | -€301 | |
| Other amounts payable | 47/48 | €1,189 | €1,022 | -€167 | -14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €228 | €151 | -€77 | -33.7% |
| Gross operating margin | 9900 | €1,621 | €273 | -€1,347 | -83.1% |
| Operating profit (loss) | 9901 | €1,393 | €122 | -€1,271 | -91.2% |
| Financial charges | 65/66B | €27 | €54 | +€27 | +100.0% |
| Recurring financial charges | 65 | €27 | €54 | +€27 | +100.0% |
| Profit (loss) for the period before taxes | 9903 | €1,366 | €68 | -€1,298 | -95.0% |
| Income taxes | 67/77 | - | €406 | +€406 | |
| Profit (loss) for the period | 9904 | €1,366 | -€338 | -€1,703 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,366 | -€338 | -€1,703 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.