COMSULTATOR: 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.
COMSULTATOR
Largest movements
- Receivables within one year -€9,400
down €9,400 (-25.7%), from €36,552 to €27,152
of which Trade receivables: -€9,073
- Cash -€1,840
down €1,840 (-2.0%), from €92,809 to €90,969
mainly Net result for the year (-€12,422) and Contributions, distributions and other (-€0)
- Profit (loss) carried forward -€12,422
down €12,422 (-49.5%), from -€25,116 to -€37,538
- Gross operating margin -€8,149
down €8,149 (-242.5%), from -€3,361 to -€11,510
- Other operating charges -€893
no longer reported in 2025 (was €893)
- Financial income -€818
down €818 (-71.4%), from €1,147 to €328
- Depreciation +€386
up €386 (+48.6%), from €794 to €1,181
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.
Cash bridge derived
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 | €132,054 | €119,632 | -€12,422 | -9.4% |
| Fixed assets | 21/28 | €2,692 | €1,511 | -€1,181 | -43.9% |
| Tangible fixed assets | 22/27 | €2,692 | €1,511 | -€1,181 | -43.9% |
| Plant, machinery and equipment | 23 | €1,770 | €1,130 | -€640 | -36.2% |
| Furniture and vehicles | 24 | €922 | €381 | -€541 | -58.7% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €129,361 | €118,121 | -€11,240 | -8.7% |
| Amounts receivable within one year | 40/41 | €36,552 | €27,152 | -€9,400 | -25.7% |
| Trade receivables | 40 | €9,073 | - | -€9,073 | |
| Other amounts receivable | 41 | €27,480 | €27,152 | -€328 | -1.2% |
| Cash at bank and in hand | 54/58 | €92,809 | €90,969 | -€1,840 | -2.0% |
| Total equity and liabilities | 10/49 | €132,054 | €119,632 | -€12,422 | -9.4% |
| Equity | 10/15 | €128,436 | €116,014 | -€12,422 | -9.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | - | €12,400 | +€12,400 | |
| Share premium | 1100/10 | - | €12,400 | +€12,400 | |
| Reserves | 13 | €141,152 | €141,152 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €141,152 | €141,152 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€25,116 | -€37,538 | -€12,422 | -49.5% |
| Amounts payable | 17/49 | €3,617 | €3,618 | +€1 | 0.0% |
| Amounts payable within one year | 42/48 | €3,617 | €3,618 | +€1 | 0.0% |
| Trade debts | 44 | €3,307 | €3,307 | +€0 | 0.0% |
| Suppliers | 440/4 | €3,307 | €3,307 | +€0 | 0.0% |
| Taxes, remuneration and social security | 45 | €311 | €311 | +€0 | 0.0% |
| Taxes | 450/3 | €311 | €311 | +€0 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €794 | €1,181 | +€386 | +48.6% |
| Other operating charges | 640/8 | €893 | - | -€893 | |
| Gross operating margin | 9900 | -€3,361 | -€11,510 | -€8,149 | -242.5% |
| Operating profit (loss) | 9901 | -€5,049 | -€12,690 | -€7,642 | -151.4% |
| Financial income | 75/76B | €1,147 | €328 | -€818 | -71.4% |
| Recurring financial income | 75 | €1,147 | €328 | -€818 | -71.4% |
| Financial charges | 65/66B | €54 | €59 | +€5 | +9.7% |
| Recurring financial charges | 65 | €54 | €59 | +€5 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,956 | -€12,422 | -€8,465 | -214.0% |
| Profit (loss) for the period | 9904 | -€3,956 | -€12,422 | -€8,465 | -214.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,956 | -€12,422 | -€8,465 | -214.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.