CE 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.
CE CONSULT
Largest movements
- Tangible fixed assets -€16,807
down €16,807 (-24.0%), from €70,044 to €53,237
- Receivables within one year +€16,334
new in 2025: €16,334
- Current portion of long-term debt -€9,307
down €9,307 (-36.7%), from €25,349 to €16,042
- Reserves +€9,249
up €9,249 (+27.8%), from €33,242 to €42,491
- Debts after one year -€4,706
down €4,706 (-15.4%), from €30,644 to €25,938
of which Financial debts: -€16,042
- Trade debts +€3,729
up €3,729 (+142%), from €2,628 to €6,356
- Short-term financial debts -€2,987
down €2,987 (-78.0%), from €3,830 to €843
- Gross operating margin +€12,187
up €12,187 (+47.5%), from €25,633 to €37,821
- Taxes +€3,351
up €3,351 (+112%), from €2,991 to €6,342
- Depreciation +€2,802
up €2,802 (+20.0%), from €14,004 to €16,807
- Other operating charges +€387
up €387 (+34.6%), from €1,119 to €1,506
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 | €98,986 | €98,131 | -€856 | -0.9% |
| Fixed assets | 21/28 | €70,044 | €53,237 | -€16,807 | -24.0% |
| Tangible fixed assets | 22/27 | €70,044 | €53,237 | -€16,807 | -24.0% |
| Furniture and vehicles | 24 | €70,044 | €53,237 | -€16,807 | -24.0% |
| Current assets | 29/58 | €28,942 | €44,894 | +€15,951 | +55.1% |
| Amounts receivable within one year | 40/41 | - | €16,334 | +€16,334 | |
| Trade receivables | 40 | - | €16,334 | +€16,334 | |
| Cash at bank and in hand | 54/58 | €23,135 | €22,994 | -€142 | -0.6% |
| Deferred charges and accrued income | 490/1 | €5,807 | €5,566 | -€241 | -4.2% |
| Total equity and liabilities | 10/49 | €98,986 | €98,131 | -€856 | -0.9% |
| Equity | 10/15 | €33,342 | €42,591 | +€9,249 | +27.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €33,242 | €42,491 | +€9,249 | +27.8% |
| Distributable reserves | 133 | €33,242 | €42,491 | +€9,249 | +27.8% |
| Amounts payable | 17/49 | €65,645 | €55,540 | -€10,105 | -15.4% |
| Amounts payable after more than one year | 17 | €30,644 | €25,938 | -€4,706 | -15.4% |
| Financial debts | 170/4 | €30,644 | €14,602 | -€16,042 | -52.4% |
| Other amounts payable | 178/9 | - | €11,336 | +€11,336 | |
| Amounts payable within one year | 42/48 | €34,616 | €28,922 | -€5,694 | -16.5% |
| Current portion of amounts payable after more than one year | 42 | €25,349 | €16,042 | -€9,307 | -36.7% |
| Financial debts | 43 | €3,830 | €843 | -€2,987 | -78.0% |
| Credit institutions | 430/8 | €3,830 | €843 | -€2,987 | -78.0% |
| Trade debts | 44 | €2,628 | €6,356 | +€3,729 | +142% |
| Suppliers | 440/4 | €2,628 | €6,356 | +€3,729 | +142% |
| Taxes, remuneration and social security | 45 | €1,976 | €4,847 | +€2,871 | +145% |
| Taxes | 450/3 | €1,976 | €4,695 | +€2,719 | +138% |
| Remuneration and social security | 454/9 | - | €152 | +€152 | |
| Other amounts payable | 47/48 | €833 | €833 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €385 | €680 | +€295 | +76.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,004 | €16,807 | +€2,802 | +20.0% |
| Other operating charges | 640/8 | €1,119 | €1,506 | +€387 | +34.6% |
| Gross operating margin | 9900 | €25,633 | €37,821 | +€12,187 | +47.5% |
| Operating profit (loss) | 9901 | €10,510 | €19,508 | +€8,998 | +85.6% |
| Financial income | 75/76B | €223 | €320 | +€97 | +43.8% |
| Recurring financial income | 75 | €223 | €320 | +€97 | +43.8% |
| Financial charges | 65/66B | €3,256 | €2,947 | -€308 | -9.5% |
| Recurring financial charges | 65 | €3,256 | €2,947 | -€308 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €7,477 | €16,880 | +€9,403 | +126% |
| Income taxes | 67/77 | €2,991 | €6,342 | +€3,351 | +112% |
| Profit (loss) for the period | 9904 | €4,485 | €10,538 | +€6,052 | +135% |
| Profit (loss) for the period to be appropriated | 9905 | €4,485 | €10,538 | +€6,052 | +135% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.