C 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.
C CONSULT
Largest movements
- Receivables within one year +€33,732
up €33,732 (+102%), from €32,939 to €66,671
of which Trade receivables: +€37,966
- Reserves +€31,000
up €31,000 (+48.4%), from €64,000 to €95,000
- Tax, wage and social debts +€22,748
up €22,748 (+75.1%), from €30,300 to €53,047
of which Remuneration and social security: +€11,401
- Debts after one year -€15,313
down €15,313 (-14.5%), from €105,344 to €90,030
of which Financial debts: -€15,313
- Current portion of long-term debt -€7,991
down €7,991 (-29.5%), from €27,055 to €19,063
- Trade debts +€3,673
up €3,673 (+155%), from €2,371 to €6,043
- Gross operating margin -€4,895
down €4,895 (-9.8%), from €49,792 to €44,898
- Taxes -€3,965
down €3,965 (-29.7%), from €13,335 to €9,370
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 | €233,367 | €266,886 | +€33,518 | +14.4% |
| Fixed assets | 21/28 | €200,374 | €200,193 | -€181 | -0.1% |
| Tangible fixed assets | 22/27 | €369 | €188 | -€181 | -49.1% |
| Plant, machinery and equipment | 23 | €369 | €188 | -€181 | -49.1% |
| Financial fixed assets | 28 | €200,005 | €200,005 | = | 0.0% |
| Current assets | 29/58 | €32,994 | €66,693 | +€33,699 | +102% |
| Amounts receivable within one year | 40/41 | €32,939 | €66,671 | +€33,732 | +102% |
| Trade receivables | 40 | €28,380 | €66,346 | +€37,966 | +134% |
| Other amounts receivable | 41 | €4,559 | €325 | -€4,234 | -92.9% |
| Cash at bank and in hand | 54/58 | €54 | €22 | -€33 | -59.8% |
| Total equity and liabilities | 10/49 | €233,367 | €266,886 | +€33,518 | +14.4% |
| Equity | 10/15 | €66,163 | €97,999 | +€31,837 | +48.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €64,000 | €95,000 | +€31,000 | +48.4% |
| Distributable reserves | 133 | €64,000 | €95,000 | +€31,000 | +48.4% |
| Profit (loss) carried forward | 14 | €163 | €999 | +€837 | +514% |
| Amounts payable | 17/49 | €167,204 | €168,886 | +€1,682 | +1.0% |
| Amounts payable after more than one year | 17 | €105,344 | €90,030 | -€15,313 | -14.5% |
| Financial debts | 170/4 | €91,802 | €76,489 | -€15,313 | -16.7% |
| Other amounts payable | 178/9 | €13,542 | €13,542 | = | 0.0% |
| Amounts payable within one year | 42/48 | €60,427 | €78,856 | +€18,429 | +30.5% |
| Current portion of amounts payable after more than one year | 42 | €27,055 | €19,063 | -€7,991 | -29.5% |
| Trade debts | 44 | €2,371 | €6,043 | +€3,673 | +155% |
| Suppliers | 440/4 | €2,371 | €6,043 | +€3,673 | +155% |
| Taxes, remuneration and social security | 45 | €30,300 | €53,047 | +€22,748 | +75.1% |
| Taxes | 450/3 | €30,300 | €41,646 | +€11,346 | +37.4% |
| Remuneration and social security | 454/9 | - | €11,401 | +€11,401 | |
| Other amounts payable | 47/48 | €702 | €702 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,434 | - | -€1,434 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €181 | €181 | = | 0.0% |
| Other operating charges | 640/8 | - | €420 | +€420 | |
| Gross operating margin | 9900 | €49,792 | €44,898 | -€4,895 | -9.8% |
| Operating profit (loss) | 9901 | €49,612 | €44,297 | -€5,315 | -10.7% |
| Financial income | 75/76B | - | €61 | +€61 | |
| Recurring financial income | 75 | - | €61 | +€61 | |
| Financial charges | 65/66B | €3,366 | €3,151 | -€215 | -6.4% |
| Recurring financial charges | 65 | €3,366 | €3,151 | -€215 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €46,246 | €41,207 | -€5,039 | -10.9% |
| Income taxes | 67/77 | €13,335 | €9,370 | -€3,965 | -29.7% |
| Profit (loss) for the period | 9904 | €32,911 | €31,837 | -€1,074 | -3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €32,911 | €31,837 | -€1,074 | -3.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.