CONSEIL: 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.
CONSEIL
Largest movements
- Receivables within one year +€32,758
up €32,758 (+142.3%), from €23,017 to €55,775
of which Other amounts receivable: +€41,790
- Cash -€10,064
down €10,064 (-97.1%), from €10,370 to €305
mainly Receivables within one year (-€32,758) and Tax, wage and social debts (-€6,119)
- Other debts +€15,829
up €15,829 (+42.1%), from €37,571 to €53,400
- Profit (loss) carried forward +€12,531
up €12,531 (+24.0%), from -€52,272 to -€39,741
- Tax, wage and social debts -€6,119
no longer reported in 2025 (was €6,119)
- Gross operating margin -€25,095
down €25,095 (-65.1%), from €38,548 to €13,454
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 | €52,917 | €75,308 | +€22,391 | +42.3% |
| Fixed assets | 21/28 | €19,531 | €19,228 | -€303 | -1.6% |
| Tangible fixed assets | 22/27 | €806 | €503 | -€303 | -37.6% |
| Furniture and vehicles | 24 | €806 | €503 | -€303 | -37.6% |
| Financial fixed assets | 28 | €18,725 | €18,725 | = | 0.0% |
| Current assets | 29/58 | €33,387 | €56,081 | +€22,694 | +68.0% |
| Amounts receivable within one year | 40/41 | €23,017 | €55,775 | +€32,758 | +142.3% |
| Trade receivables | 40 | €11,517 | €2,485 | -€9,032 | -78.4% |
| Other amounts receivable | 41 | €11,500 | €53,290 | +€41,790 | +363.4% |
| Cash at bank and in hand | 54/58 | €10,370 | €305 | -€10,064 | -97.1% |
| Total equity and liabilities | 10/49 | €52,917 | €75,308 | +€22,391 | +42.3% |
| Equity | 10/15 | €9,228 | €21,759 | +€12,531 | +135.8% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,272 | -€39,741 | +€12,531 | +24.0% |
| Amounts payable | 17/49 | €43,689 | €53,549 | +€9,860 | +22.6% |
| Amounts payable within one year | 42/48 | €43,689 | €53,549 | +€9,860 | +22.6% |
| Trade debts | 44 | - | €149 | +€149 | |
| Suppliers | 440/4 | - | €149 | +€149 | |
| Taxes, remuneration and social security | 45 | €6,119 | - | -€6,119 | |
| Taxes | 450/3 | €6,119 | - | -€6,119 | |
| Other amounts payable | 47/48 | €37,571 | €53,400 | +€15,829 | +42.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €103 | €303 | +€200 | +192.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €38,548 | €13,454 | -€25,095 | -65.1% |
| Operating profit (loss) | 9901 | €38,057 | €12,751 | -€25,307 | -66.5% |
| Financial income | 75/76B | - | €12 | +€12 | |
| Recurring financial income | 75 | - | €12 | +€12 | |
| Financial charges | 65/66B | €146 | €232 | +€86 | +58.7% |
| Recurring financial charges | 65 | €146 | €232 | +€86 | +58.7% |
| Profit (loss) for the period before taxes | 9903 | €37,911 | €12,531 | -€25,380 | -66.9% |
| Profit (loss) for the period | 9904 | €37,911 | €12,531 | -€25,380 | -66.9% |
| Profit (loss) for the period to be appropriated | 9905 | €37,911 | €12,531 | -€25,380 | -66.9% |
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 10 October 2026 via checked.be.