COMPANY 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.
COMPANY CONSULT
Largest movements
- Tangible fixed assets -€9,149
down €9,149 (-2.4%), from €377,010 to €367,862
of which Furniture and vehicles: -€20,754
- Receivables within one year +€8,797
up €8,797 (+86.9%), from €10,120 to €18,918
of which Other amounts receivable: +€7,297
- Cash +€4,785
up €4,785 (+7.1%), from €67,320 to €72,105
mainly Depreciation (+€43,438) and Net result for the year (+€24,133)
- Profit (loss) carried forward +€24,133
up €24,133, from -€16,580 to €7,553
- Debts after one year -€22,688
down €22,688 (-43.2%), from €52,477 to €29,788
- Tax, wage and social debts -€15,014
down €15,014 (-35.0%), from €42,953 to €27,939
of which Taxes: -€16,757
- Other debts +€8,902
up €8,902 (+13.0%), from €68,376 to €77,278
- Trade debts +€6,516
up €6,516 (+69.9%), from €9,318 to €15,834
- Gross operating margin +€59,243
up €59,243 (+57.5%), from €103,111 to €162,354
- Staff costs -€5,446
down €5,446 (-6.5%), from €83,418 to €77,973
- Depreciation +€3,521
up €3,521 (+8.8%), from €39,917 to €43,438
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 | €461,625 | €464,442 | +€2,817 | +0.6% |
| Fixed assets | 21/28 | €378,354 | €369,205 | -€9,149 | -2.4% |
| Tangible fixed assets | 22/27 | €377,010 | €367,862 | -€9,149 | -2.4% |
| Land and buildings | 22 | €265,990 | €261,369 | -€4,621 | -1.7% |
| Plant, machinery and equipment | 23 | €8,040 | €6,221 | -€1,819 | -22.6% |
| Furniture and vehicles | 24 | €101,216 | €80,462 | -€20,754 | -20.5% |
| Other tangible fixed assets | 26 | €1,765 | €16,309 | +€14,544 | +824% |
| Assets under construction and advance payments | 27 | - | €3,500 | +€3,500 | |
| Financial fixed assets | 28 | €1,344 | €1,344 | = | 0.0% |
| Current assets | 29/58 | €83,271 | €95,236 | +€11,965 | +14.4% |
| Amounts receivable within one year | 40/41 | €10,120 | €18,918 | +€8,797 | +86.9% |
| Trade receivables | 40 | €0 | €1,500 | +€1,500 | |
| Other amounts receivable | 41 | €10,120 | €17,418 | +€7,297 | +72.1% |
| Cash at bank and in hand | 54/58 | €67,320 | €72,105 | +€4,785 | +7.1% |
| Deferred charges and accrued income | 490/1 | €5,831 | €4,213 | -€1,617 | -27.7% |
| Total equity and liabilities | 10/49 | €461,625 | €464,442 | +€2,817 | +0.6% |
| Equity | 10/15 | €266,782 | €290,915 | +€24,133 | +9.0% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Reserves | 13 | €163,362 | €163,362 | = | 0.0% |
| Distributable reserves | 133 | €163,362 | €163,362 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,580 | €7,553 | +€24,133 | |
| Amounts payable | 17/49 | €194,843 | €173,527 | -€21,316 | -10.9% |
| Amounts payable after more than one year | 17 | €52,477 | €29,788 | -€22,688 | -43.2% |
| Financial debts | 170/4 | €52,477 | €29,788 | -€22,688 | -43.2% |
| Amounts payable within one year | 42/48 | €142,366 | €143,739 | +€1,372 | +1.0% |
| Current portion of amounts payable after more than one year | 42 | €21,720 | €22,688 | +€968 | +4.5% |
| Trade debts | 44 | €9,318 | €15,834 | +€6,516 | +69.9% |
| Suppliers | 440/4 | €9,318 | €15,834 | +€6,516 | +69.9% |
| Taxes, remuneration and social security | 45 | €42,953 | €27,939 | -€15,014 | -35.0% |
| Taxes | 450/3 | €27,930 | €11,173 | -€16,757 | -60.0% |
| Remuneration and social security | 454/9 | €15,023 | €16,765 | +€1,743 | +11.6% |
| Other amounts payable | 47/48 | €68,376 | €77,278 | +€8,902 | +13.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €83,418 | €77,973 | -€5,446 | -6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,917 | €43,438 | +€3,521 | +8.8% |
| Other operating charges | 640/8 | €4,944 | €5,786 | +€843 | +17.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €103,111 | €162,354 | +€59,243 | +57.5% |
| Operating profit (loss) | 9901 | -€25,168 | €35,156 | +€60,324 | |
| Financial charges | 65/66B | €9,716 | €8,321 | -€1,395 | -14.4% |
| Recurring financial charges | 65 | €9,716 | €8,321 | -€1,395 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | -€34,884 | €26,835 | +€61,720 | |
| Income taxes | 67/77 | €1,826 | €2,703 | +€876 | +48.0% |
| Profit (loss) for the period | 9904 | -€36,711 | €24,133 | +€60,843 | |
| Profit (loss) for the period to be appropriated | 9905 | -€36,711 | €24,133 | +€60,843 |
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.