COMBO-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.
COMBO-CONSULT
Largest movements
- Tangible fixed assets -€15,213
down €15,213 (-100%), from €15,213 to €0
of which Other tangible fixed assets: -€8,865
- Deferred charges and accrued income -€6,329
down €6,329 (-100%), from €6,329 to €0
- Stocks and contracts -€871
down €871 (-100%), from €871 to €0
- Receivables within one year +€345
up €345 (+14.0%), from €2,466 to €2,810
of which Other amounts receivable: +€346
- Other debts -€7,648
down €7,648 (-52.6%), from €14,530 to €6,882
- Accrued charges and deferred income -€6,736
down €6,736 (-100%), from €6,736 to €0
- Short-term financial debts -€5,905
down €5,905 (-92.4%), from €6,392 to €487
- Trade debts -€1,646
down €1,646 (-77.6%), from €2,121 to €475
- Profit (loss) carried forward -€1,640
down €1,640 (-8.1%), from -€20,135 to -€21,775
- Depreciation -€4,667
down €4,667 (-100%), from €4,667 to €0
- Financial charges -€797
down €797 (-24.0%), from €3,327 to €2,530
- Taxes -€593
down €593 (-64.9%), from €913 to €320
- Other operating charges -€301
down €301 (-30.9%), from €972 to €671
- Gross operating margin +€258
up €258 (+4.4%), from €5,932 to €6,190
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 | €24,886 | €2,819 | -€22,068 | -88.7% |
| Fixed assets | 21/28 | €15,213 | €0 | -€15,213 | -100% |
| Tangible fixed assets | 22/27 | €15,213 | €0 | -€15,213 | -100% |
| Land and buildings | 22 | €2,108 | €0 | -€2,108 | -100% |
| Plant, machinery and equipment | 23 | €1,282 | €0 | -€1,282 | -100% |
| Furniture and vehicles | 24 | €2,958 | €0 | -€2,958 | -100% |
| Other tangible fixed assets | 26 | €8,865 | €0 | -€8,865 | -100% |
| Current assets | 29/58 | €9,674 | €2,819 | -€6,855 | -70.9% |
| Stocks and contracts in progress | 3 | €871 | €0 | -€871 | -100% |
| Stocks | 30/36 | €871 | €0 | -€871 | -100% |
| Amounts receivable within one year | 40/41 | €2,466 | €2,810 | +€345 | +14.0% |
| Trade receivables | 40 | €1,044 | €1,043 | -€1 | -0.1% |
| Other amounts receivable | 41 | €1,421 | €1,767 | +€346 | +24.3% |
| Cash at bank and in hand | 54/58 | €8 | €8 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €6,329 | €0 | -€6,329 | -100% |
| Total equity and liabilities | 10/49 | €24,886 | €2,819 | -€22,068 | -88.7% |
| Equity | 10/15 | -€6,675 | -€8,316 | -€1,640 | -24.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €7,259 | €7,259 | = | 0.0% |
| Non-distributable reserves | 130/1 | €900 | €900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €900 | €900 | = | 0.0% |
| Distributable reserves | 133 | €6,359 | €6,359 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,135 | -€21,775 | -€1,640 | -8.1% |
| Amounts payable | 17/49 | €31,562 | €11,134 | -€20,428 | -64.7% |
| Amounts payable within one year | 42/48 | €24,826 | €11,134 | -€13,692 | -55.2% |
| Financial debts | 43 | €6,392 | €487 | -€5,905 | -92.4% |
| Credit institutions | 430/8 | €6,392 | €487 | -€5,905 | -92.4% |
| Trade debts | 44 | €2,121 | €475 | -€1,646 | -77.6% |
| Suppliers | 440/4 | €2,121 | €475 | -€1,646 | -77.6% |
| Taxes, remuneration and social security | 45 | €1,784 | €3,291 | +€1,507 | +84.5% |
| Taxes | 450/3 | €1,784 | €3,291 | +€1,507 | +84.5% |
| Other amounts payable | 47/48 | €14,530 | €6,882 | -€7,648 | -52.6% |
| Accrued charges and deferred income | 492/3 | €6,736 | €0 | -€6,736 | -100% |
| Non-recurring operating income | 76A | €0 | €2 | +€2 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,667 | €0 | -€4,667 | -100% |
| Other operating charges | 640/8 | €972 | €671 | -€301 | -30.9% |
| Non-recurring operating charges | 66A | - | €4,314 | +€4,314 | |
| Gross operating margin | 9900 | €5,932 | €6,190 | +€258 | +4.4% |
| Operating profit (loss) | 9901 | €293 | €1,205 | +€912 | +311% |
| Financial income | 75/76B | €19 | €5 | -€14 | -74.0% |
| Recurring financial income | 75 | €19 | €5 | -€14 | -74.0% |
| Financial charges | 65/66B | €3,327 | €2,530 | -€797 | -24.0% |
| Recurring financial charges | 65 | €3,327 | €2,530 | -€797 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,015 | -€1,320 | +€1,695 | +56.2% |
| Income taxes | 67/77 | €913 | €320 | -€593 | -64.9% |
| Profit (loss) for the period | 9904 | -€3,928 | -€1,640 | +€2,288 | +58.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,928 | -€1,640 | +€2,288 | +58.2% |
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 21 October 2026 via checked.be.