CASE 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.
CASE CONSULT
Largest movements
- Tangible fixed assets -€10,777
down €10,777 (-54.2%), from €19,867 to €9,090
of which Furniture and vehicles: -€9,400
- Cash -€2,854
down €2,854 (-4.0%), from €71,651 to €68,796
mainly Contributions, distributions and other (-€52,406) and Debts after one year (-€9,266)
- Receivables within one year +€2,133
up €2,133 (+18.1%), from €11,781 to €13,914
of which Trade receivables: +€2,372
- Debts after one year -€9,266
no longer reported in 2025 (was €9,266)
- Tax, wage and social debts -€3,161
down €3,161 (-14.8%), from €21,293 to €18,132
No income-statement line moved by more than 1% of the activity.
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 | €104,298 | €92,800 | -€11,498 | -11.0% |
| Fixed assets | 21/28 | €19,867 | €9,090 | -€10,777 | -54.2% |
| Tangible fixed assets | 22/27 | €19,867 | €9,090 | -€10,777 | -54.2% |
| Plant, machinery and equipment | 23 | €2,582 | €1,205 | -€1,377 | -53.3% |
| Furniture and vehicles | 24 | €17,285 | €7,885 | -€9,400 | -54.4% |
| Current assets | 29/58 | €84,431 | €83,710 | -€721 | -0.9% |
| Amounts receivable within one year | 40/41 | €11,781 | €13,914 | +€2,133 | +18.1% |
| Trade receivables | 40 | €11,542 | €13,914 | +€2,372 | +20.6% |
| Other amounts receivable | 41 | €239 | - | -€239 | |
| Current investments | 50/53 | €1,000 | €1,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €71,651 | €68,796 | -€2,854 | -4.0% |
| Total equity and liabilities | 10/49 | €104,298 | €92,800 | -€11,498 | -11.0% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Amounts payable | 17/49 | €83,838 | €72,340 | -€11,498 | -13.7% |
| Amounts payable after more than one year | 17 | €9,266 | - | -€9,266 | |
| Financial debts | 170/4 | €9,266 | - | -€9,266 | |
| Amounts payable within one year | 42/48 | €74,572 | €72,340 | -€2,232 | -3.0% |
| Current portion of amounts payable after more than one year | 42 | €8,913 | €9,266 | +€353 | +4.0% |
| Financial debts | 43 | €59 | €116 | +€58 | +98.5% |
| Credit institutions | 430/8 | €59 | €116 | +€58 | +98.5% |
| Trade debts | 44 | - | €32 | +€32 | |
| Suppliers | 440/4 | - | €32 | +€32 | |
| Taxes, remuneration and social security | 45 | €21,293 | €18,132 | -€3,161 | -14.8% |
| Taxes | 450/3 | €21,293 | €18,132 | -€3,161 | -14.8% |
| Other amounts payable | 47/48 | €44,308 | €44,794 | +€486 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,166 | €10,777 | -€389 | -3.5% |
| Other operating charges | 640/8 | €1,205 | €1,575 | +€370 | +30.7% |
| Gross operating margin | 9900 | €79,985 | €79,887 | -€98 | -0.1% |
| Operating profit (loss) | 9901 | €67,614 | €67,535 | -€80 | -0.1% |
| Financial charges | 65/66B | €1,071 | €1,040 | -€31 | -2.9% |
| Recurring financial charges | 65 | €1,071 | €1,040 | -€31 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €66,544 | €66,495 | -€49 | -0.1% |
| Income taxes | 67/77 | €14,433 | €14,089 | -€345 | -2.4% |
| Profit (loss) for the period | 9904 | €52,110 | €52,406 | +€296 | +0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €52,110 | €52,406 | +€296 | +0.6% |
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 30 September 2026 via checked.be.