Chris Verelst Consulting: 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.
Chris Verelst Consulting
Largest movements
- Financial fixed assets -€5,250
no longer reported in 2025 (was €5,250)
- Receivables within one year -€930
down €930 (-60.9%), from €1,529 to €598
- Tangible fixed assets -€396
down €396 (-33.3%), from €1,190 to €794
- Cash -€231
no longer reported in 2025 (was €231)
mainly Net result for the year (-€6,923) and Trade debts (-€3,389)
- Profit (loss) carried forward -€6,923
down €6,923 (-12.3%), from -€56,324 to -€63,246
- Other debts +€4,435
up €4,435 (+11.0%), from €40,405 to €44,841
- Trade debts -€3,389
down €3,389 (-80.9%), from €4,188 to €798
- Tax, wage and social debts -€930
no longer reported in 2025 (was €930)
- Financial charges +€5,042
up €5,042 (+2,421%), from €208 to €5,250
of which Non-recurring financial charges: +€5,250
- Gross operating margin +€2,367
up €2,367 (+73.0%), from -€3,244 to -€877
- Other operating charges +€400
new in 2025: €400
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 | €8,200 | €1,392 | -€6,807 | -83.0% |
| Fixed assets | 21/28 | €6,440 | €794 | -€5,646 | -87.7% |
| Tangible fixed assets | 22/27 | €1,190 | €794 | -€396 | -33.3% |
| Furniture and vehicles | 24 | €1,190 | €794 | -€396 | -33.3% |
| Financial fixed assets | 28 | €5,250 | - | -€5,250 | |
| Current assets | 29/58 | €1,759 | €598 | -€1,161 | -66.0% |
| Amounts receivable within one year | 40/41 | €1,529 | €598 | -€930 | -60.9% |
| Other amounts receivable | 41 | €1,529 | €598 | -€930 | -60.9% |
| Cash at bank and in hand | 54/58 | €231 | - | -€231 | |
| Total equity and liabilities | 10/49 | €8,200 | €1,392 | -€6,807 | -83.0% |
| Equity | 10/15 | -€37,324 | -€44,246 | -€6,923 | -18.5% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,324 | -€63,246 | -€6,923 | -12.3% |
| Amounts payable | 17/49 | €45,523 | €45,639 | +€116 | +0.3% |
| Amounts payable within one year | 42/48 | €45,523 | €45,639 | +€116 | +0.3% |
| Trade debts | 44 | €4,188 | €798 | -€3,389 | -80.9% |
| Suppliers | 440/4 | €4,188 | €798 | -€3,389 | -80.9% |
| Taxes, remuneration and social security | 45 | €930 | - | -€930 | |
| Taxes | 450/3 | €930 | - | -€930 | |
| Other amounts payable | 47/48 | €40,405 | €44,841 | +€4,435 | +11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €396 | €396 | = | 0.0% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | -€3,244 | -€877 | +€2,367 | +73.0% |
| Operating profit (loss) | 9901 | -€3,640 | -€1,673 | +€1,968 | +54.1% |
| Financial charges | 65/66B | €208 | €5,250 | +€5,042 | +2,421% |
| Recurring financial charges | 65 | €208 | €5,250 | +€5,042 | +2,421% |
| Non-recurring financial charges | 66B | - | €5,250 | +€5,250 | |
| Profit (loss) for the period before taxes | 9903 | -€3,849 | -€6,923 | -€3,074 | -79.9% |
| Profit (loss) for the period | 9904 | -€3,849 | -€6,923 | -€3,074 | -79.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,849 | -€6,923 | -€3,074 | -79.9% |
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 28 October 2026 via checked.be.