CONSEILS ET CREATION: 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.
CONSEILS ET CREATION
Largest movements
- Receivables within one year +€20,252
up €20,252 (+32.1%), from €63,057 to €83,309
of which Other amounts receivable: +€13,158
- Cash +€11,411
up €11,411 (+87.1%), from €13,097 to €24,508
mainly Net result for the year (+€42,976) and Tax, wage and social debts (+€23,753)
- Deferred charges and accrued income +€6,744
up €6,744 (+937%), from €720 to €7,463
- Tangible fixed assets +€2,505
up €2,505 (+35.9%), from €6,986 to €9,492
of which Other tangible fixed assets: +€2,649
- Tax, wage and social debts +€23,753
up €23,753 (+112%), from €21,201 to €44,954
of which Taxes: +€21,053
- Profit (loss) carried forward +€14,405
up €14,405 (+26.9%), from €53,460 to €67,865
- Trade debts +€2,755
up €2,755 (+267%), from €1,034 to €3,788
- Gross operating margin +€21,970
up €21,970 (+48.7%), from €45,126 to €67,096
- Taxes +€3,684
up €3,684 (+35.8%), from €10,287 to €13,971
- Financial charges +€3,619
up €3,619 (+176%), from €2,056 to €5,675
- Depreciation +€954
up €954 (+37.0%), from €2,576 to €3,530
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 | €83,910 | €124,822 | +€40,912 | +48.8% |
| Fixed assets | 21/28 | €7,036 | €9,542 | +€2,505 | +35.6% |
| Tangible fixed assets | 22/27 | €6,986 | €9,492 | +€2,505 | +35.9% |
| Furniture and vehicles | 24 | €6,986 | €6,843 | -€144 | -2.1% |
| Other tangible fixed assets | 26 | - | €2,649 | +€2,649 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €76,873 | €115,280 | +€38,407 | +50.0% |
| Amounts receivable within one year | 40/41 | €63,057 | €83,309 | +€20,252 | +32.1% |
| Trade receivables | 40 | €11,600 | €18,695 | +€7,095 | +61.2% |
| Other amounts receivable | 41 | €51,457 | €64,614 | +€13,158 | +25.6% |
| Cash at bank and in hand | 54/58 | €13,097 | €24,508 | +€11,411 | +87.1% |
| Deferred charges and accrued income | 490/1 | €720 | €7,463 | +€6,744 | +937% |
| Total equity and liabilities | 10/49 | €83,910 | €124,822 | +€40,912 | +48.8% |
| Equity | 10/15 | €61,675 | €76,079 | +€14,405 | +23.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,014 | €2,014 | = | 0.0% |
| Tax-exempt reserves | 132 | €154 | €154 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,460 | €67,865 | +€14,405 | +26.9% |
| Amounts payable | 17/49 | €22,235 | €48,742 | +€26,507 | +119% |
| Amounts payable within one year | 42/48 | €22,235 | €48,742 | +€26,507 | +119% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €1,034 | €3,788 | +€2,755 | +267% |
| Suppliers | 440/4 | €1,034 | €3,788 | +€2,755 | +267% |
| Taxes, remuneration and social security | 45 | €21,201 | €44,954 | +€23,753 | +112% |
| Taxes | 450/3 | €21,201 | €42,254 | +€21,053 | +99.3% |
| Remuneration and social security | 454/9 | - | €2,700 | +€2,700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,576 | €3,530 | +€954 | +37.0% |
| Other operating charges | 640/8 | €1,255 | €1,026 | -€229 | -18.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €45,126 | €67,096 | +€21,970 | +48.7% |
| Operating profit (loss) | 9901 | €41,295 | €62,540 | +€21,245 | +51.4% |
| Financial income | 75/76B | €70 | €82 | +€12 | +17.1% |
| Recurring financial income | 75 | €70 | €82 | +€12 | +17.1% |
| Financial charges | 65/66B | €2,056 | €5,675 | +€3,619 | +176% |
| Recurring financial charges | 65 | €2,056 | €5,675 | +€3,619 | +176% |
| Profit (loss) for the period before taxes | 9903 | €39,309 | €56,947 | +€17,638 | +44.9% |
| Income taxes | 67/77 | €10,287 | €13,971 | +€3,684 | +35.8% |
| Profit (loss) for the period | 9904 | €29,022 | €42,976 | +€13,954 | +48.1% |
| Profit (loss) for the period to be appropriated | 9905 | €29,022 | €42,976 | +€13,954 | +48.1% |
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 20 October 2026 via checked.be.