Can-Do-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.
Can-Do-Consult
Largest movements
- Tangible fixed assets +€33,918
up €33,918 (+22.7%), from €149,207 to €183,125
of which Land and buildings: +€26,404
- Stocks and contracts -€27,486
no longer reported in 2025 (was €27,486)
- Receivables within one year +€19,197
up €19,197 (+124.1%), from €15,469 to €34,666
of which Trade receivables: +€22,188
- Cash -€10,887
down €10,887 (-58.5%), from €18,614 to €7,727
mainly Investment in fixed assets (net) (-€45,537) and Receivables within one year (-€19,197)
- Tax, wage and social debts +€8,117
up €8,117 (+203.3%), from €3,992 to €12,109
of which Taxes: +€5,064
- Other debts +€6,683
up €6,683 (+3.9%), from €172,997 to €179,680
- Depreciation +€8,566
up €8,566 (+280.6%), from €3,053 to €11,619
- Gross operating margin -€2,272
down €2,272 (-12.7%), from €17,947 to €15,675
- Other operating charges +€1,983
up €1,983 (+265.8%), from €746 to €2,729
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 | €211,438 | €225,518 | +€14,081 | +6.7% |
| Fixed assets | 21/28 | €149,207 | €183,125 | +€33,918 | +22.7% |
| Tangible fixed assets | 22/27 | €149,207 | €183,125 | +€33,918 | +22.7% |
| Land and buildings | 22 | €145,600 | €172,004 | +€26,404 | +18.1% |
| Plant, machinery and equipment | 23 | €3,607 | €2,807 | -€800 | -22.2% |
| Furniture and vehicles | 24 | - | €8,315 | +€8,315 | |
| Current assets | 29/58 | €62,230 | €42,393 | -€19,837 | -31.9% |
| Stocks and contracts in progress | 3 | €27,486 | - | -€27,486 | |
| Stocks | 30/36 | €27,486 | - | -€27,486 | |
| Amounts receivable within one year | 40/41 | €15,469 | €34,666 | +€19,197 | +124.1% |
| Trade receivables | 40 | €12,478 | €34,666 | +€22,188 | +177.8% |
| Other amounts receivable | 41 | €2,991 | - | -€2,991 | |
| Cash at bank and in hand | 54/58 | €18,614 | €7,727 | -€10,887 | -58.5% |
| Deferred charges and accrued income | 490/1 | €662 | - | -€662 | |
| Total equity and liabilities | 10/49 | €211,438 | €225,518 | +€14,081 | +6.7% |
| Equity | 10/15 | €13,311 | €12,009 | -€1,302 | -9.8% |
| Contributions | 10/11 | €18,650 | €18,650 | = | 0.0% |
| Capital | 10 | €18,650 | €18,650 | = | 0.0% |
| Issued capital | 100 | €18,650 | €18,650 | = | 0.0% |
| Reserves | 13 | €18 | €18 | = | 0.0% |
| Non-distributable reserves | 130/1 | €18 | €18 | = | 0.0% |
| Legal reserve | 130 | €18 | €18 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,356 | -€6,659 | -€1,302 | -24.3% |
| Amounts payable | 17/49 | €198,126 | €213,509 | +€15,383 | +7.8% |
| Amounts payable after more than one year | 17 | €19,829 | €19,829 | = | 0.0% |
| Financial debts | 170/4 | €19,829 | €19,829 | = | 0.0% |
| Amounts payable within one year | 42/48 | €178,298 | €193,680 | +€15,383 | +8.6% |
| Trade debts | 44 | €1,309 | €1,891 | +€582 | +44.5% |
| Suppliers | 440/4 | €1,309 | €1,891 | +€582 | +44.5% |
| Taxes, remuneration and social security | 45 | €3,992 | €12,109 | +€8,117 | +203.3% |
| Taxes | 450/3 | €3,137 | €8,201 | +€5,064 | +161.4% |
| Remuneration and social security | 454/9 | €855 | €3,908 | +€3,053 | +357.1% |
| Other amounts payable | 47/48 | €172,997 | €179,680 | +€6,683 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,053 | €11,619 | +€8,566 | +280.6% |
| Other operating charges | 640/8 | €746 | €2,729 | +€1,983 | +265.8% |
| Non-recurring operating charges | 66A | - | €1,462 | +€1,462 | |
| Gross operating margin | 9900 | €17,947 | €15,675 | -€2,272 | -12.7% |
| Operating profit (loss) | 9901 | €14,149 | -€135 | -€14,283 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €160 | €155 | -€5 | -3.1% |
| Recurring financial charges | 65 | €160 | €155 | -€5 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €13,988 | -€288 | -€14,277 | |
| Income taxes | 67/77 | €1,026 | €1,014 | -€12 | -1.2% |
| Profit (loss) for the period | 9904 | €12,963 | -€1,302 | -€14,265 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,963 | -€1,302 | -€14,265 |
Source: filed annual accounts (NBB), fiscal years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.