CODE 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.
CODE CONSULT
Largest movements
- Receivables within one year +€26,850
up €26,850 (+33.6%), from €80,016 to €106,865
of which Other amounts receivable: +€15,941
- Tangible fixed assets +€3,607
up €3,607 (+97.6%), from €3,697 to €7,304
of which Furniture and vehicles: +€3,743
- Profit (loss) carried forward +€27,055
up €27,055 (+67.4%), from €40,113 to €67,168
- Tax, wage and social debts +€6,868
up €6,868 (+56.8%), from €12,096 to €18,964
- Trade debts -€5,177
down €5,177 (-19.7%), from €26,262 to €21,086
- Gross operating margin +€51,270
up €51,270, from -€19,620 to €31,650
- Taxes +€6,248
up €6,248 (+4,478%), from €140 to €6,387
- Other operating charges -€1,792
down €1,792 (-57.0%), from €3,144 to €1,351
- Financial income +€851
up €851 (+16.0%), from €5,325 to €6,176
- Depreciation +€423
up €423 (+20.4%), from €2,068 to €2,490
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 | €148,932 | €177,678 | +€28,747 | +19.3% |
| Fixed assets | 21/28 | €3,697 | €7,304 | +€3,607 | +97.6% |
| Tangible fixed assets | 22/27 | €3,697 | €7,304 | +€3,607 | +97.6% |
| Furniture and vehicles | 24 | €2,552 | €6,294 | +€3,743 | +147% |
| Other tangible fixed assets | 26 | €1,145 | €1,010 | -€135 | -11.8% |
| Current assets | 29/58 | €145,235 | €170,374 | +€25,139 | +17.3% |
| Amounts receivable after more than one year | 29 | €40,500 | €40,500 | = | 0.0% |
| Other amounts receivable | 291 | €40,500 | €40,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €80,016 | €106,865 | +€26,850 | +33.6% |
| Trade receivables | 40 | - | €10,909 | +€10,909 | |
| Other amounts receivable | 41 | €80,016 | €95,957 | +€15,941 | +19.9% |
| Cash at bank and in hand | 54/58 | €18,319 | €16,609 | -€1,710 | -9.3% |
| Deferred charges and accrued income | 490/1 | €6,400 | €6,400 | = | 0.0% |
| Total equity and liabilities | 10/49 | €148,932 | €177,678 | +€28,747 | +19.3% |
| Equity | 10/15 | €60,573 | €87,628 | +€27,055 | +44.7% |
| 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% |
| Profit (loss) carried forward | 14 | €40,113 | €67,168 | +€27,055 | +67.4% |
| Amounts payable | 17/49 | €88,359 | €90,050 | +€1,691 | +1.9% |
| Amounts payable within one year | 42/48 | €88,359 | €90,050 | +€1,691 | +1.9% |
| Trade debts | 44 | €26,262 | €21,086 | -€5,177 | -19.7% |
| Suppliers | 440/4 | €26,262 | €21,086 | -€5,177 | -19.7% |
| Taxes, remuneration and social security | 45 | €12,096 | €18,964 | +€6,868 | +56.8% |
| Taxes | 450/3 | €12,096 | €18,964 | +€6,868 | +56.8% |
| Other amounts payable | 47/48 | €50,000 | €50,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,068 | €2,490 | +€423 | +20.4% |
| Other operating charges | 640/8 | €3,144 | €1,351 | -€1,792 | -57.0% |
| Gross operating margin | 9900 | -€19,620 | €31,650 | +€51,270 | |
| Operating profit (loss) | 9901 | -€24,831 | €27,808 | +€52,639 | |
| Financial income | 75/76B | €5,325 | €6,176 | +€851 | +16.0% |
| Recurring financial income | 75 | €5,325 | €6,176 | +€851 | +16.0% |
| Financial charges | 65/66B | €634 | €542 | -€92 | -14.5% |
| Recurring financial charges | 65 | €634 | €542 | -€92 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | -€20,140 | €33,443 | +€53,583 | |
| Income taxes | 67/77 | €140 | €6,387 | +€6,248 | +4,478% |
| Profit (loss) for the period | 9904 | -€20,279 | €27,055 | +€47,335 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,279 | €27,055 | +€47,335 |
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 31 October 2026 via checked.be.