CHAT 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.
CHAT CONSULT
Largest movements
- Tangible fixed assets +€78,753
up €78,753 (+735%), from €10,708 to €89,460
of which Furniture and vehicles: +€78,849
- Cash -€73,811
down €73,811 (-22.3%), from €331,260 to €257,449
mainly Contributions, distributions and other (-€218,930) and Investment in fixed assets (net) (-€95,765)
- Receivables within one year +€24,379
up €24,379 (+51.2%), from €47,593 to €71,972
of which Trade receivables: +€25,829
- Other debts +€207,582
up €207,582 (+1,799%), from €11,537 to €219,119
- Reserves -€175,891
down €175,891 (-48.9%), from €359,503 to €183,613
- Gross operating margin +€17,767
up €17,767 (+29.5%), from €60,208 to €77,975
- Depreciation +€14,671
up €14,671 (+627%), from €2,341 to €17,012
- Other operating charges -€1,060
down €1,060 (-61.0%), from €1,736 to €677
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 | €390,956 | €420,426 | +€29,469 | +7.5% |
| Fixed assets | 21/28 | €10,708 | €89,460 | +€78,753 | +735% |
| Tangible fixed assets | 22/27 | €10,708 | €89,460 | +€78,753 | +735% |
| Plant, machinery and equipment | 23 | €7,172 | €7,075 | -€97 | -1.4% |
| Furniture and vehicles | 24 | €3,536 | €82,385 | +€78,849 | +2,230% |
| Current assets | 29/58 | €380,249 | €330,965 | -€49,283 | -13.0% |
| Amounts receivable within one year | 40/41 | €47,593 | €71,972 | +€24,379 | +51.2% |
| Trade receivables | 40 | €38,308 | €64,137 | +€25,829 | +67.4% |
| Other amounts receivable | 41 | €9,285 | €7,835 | -€1,450 | -15.6% |
| Current investments | 50/53 | €41 | €41 | +€0 | +0.2% |
| Cash at bank and in hand | 54/58 | €331,260 | €257,449 | -€73,811 | -22.3% |
| Deferred charges and accrued income | 490/1 | €1,355 | €1,503 | +€149 | +11.0% |
| Total equity and liabilities | 10/49 | €390,956 | €420,426 | +€29,469 | +7.5% |
| Equity | 10/15 | €365,703 | €189,813 | -€175,891 | -48.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €359,503 | €183,613 | -€175,891 | -48.9% |
| Distributable reserves | 133 | €359,503 | €183,613 | -€175,891 | -48.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €25,253 | €230,613 | +€205,360 | +813% |
| Amounts payable within one year | 42/48 | €25,253 | €230,613 | +€205,360 | +813% |
| Financial debts | 43 | €404 | €864 | +€460 | +114% |
| Credit institutions | 430/8 | €404 | €864 | +€460 | +114% |
| Trade debts | 44 | €999 | €1,227 | +€228 | +22.8% |
| Suppliers | 440/4 | €999 | €1,227 | +€228 | +22.8% |
| Taxes, remuneration and social security | 45 | €12,313 | €9,404 | -€2,910 | -23.6% |
| Taxes | 450/3 | €12,313 | €9,404 | -€2,910 | -23.6% |
| Other amounts payable | 47/48 | €11,537 | €219,119 | +€207,582 | +1,799% |
| Non-recurring operating income | 76A | - | €14,250 | +€14,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,341 | €17,012 | +€14,671 | +627% |
| Other operating charges | 640/8 | €1,736 | €677 | -€1,060 | -61.0% |
| Gross operating margin | 9900 | €60,208 | €77,975 | +€17,767 | +29.5% |
| Operating profit (loss) | 9901 | €56,131 | €60,286 | +€4,155 | +7.4% |
| Financial income | 75/76B | €95 | €35 | -€60 | -62.7% |
| Recurring financial income | 75 | €95 | €35 | -€60 | -62.7% |
| Financial charges | 65/66B | €50 | €46 | -€4 | -7.7% |
| Recurring financial charges | 65 | €50 | €46 | -€4 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €56,176 | €60,275 | +€4,099 | +7.3% |
| Income taxes | 67/77 | €16,796 | €17,236 | +€440 | +2.6% |
| Profit (loss) for the period | 9904 | €39,380 | €43,039 | +€3,659 | +9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €39,380 | €43,039 | +€3,659 | +9.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.