CONSEILS ET EXPERTISES: 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 EXPERTISES
Largest movements
- Receivables within one year -€2,051
down €2,051 (-9.9%), from €20,730 to €18,679
of which Trade receivables: -€2,051
- Intangible fixed assets -€838
down €838 (-38.4%), from €2,184 to €1,345
- Cash -€429
down €429 (-7.4%), from €5,791 to €5,362
mainly Net result for the year (-€3,692)
- Profit (loss) carried forward -€3,692
down €3,692 (-7.7%), from -€47,796 to -€51,488
- Gross operating margin -€17,941
down €17,941, from €15,893 to -€2,047
- Write-downs -€7,200
no longer reported in 2025 (was €7,200)
- Other operating charges -€788
down €788 (-66.3%), from €1,187 to €400
- Depreciation +€708
up €708 (+175%), from €405 to €1,114
- Taxes -€602
down €602 (-99.5%), from €606 to €3
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 | €37,953 | €34,360 | -€3,593 | -9.5% |
| Fixed assets | 21/28 | €2,936 | €1,822 | -€1,114 | -37.9% |
| Intangible fixed assets | 21 | €2,184 | €1,345 | -€838 | -38.4% |
| Tangible fixed assets | 22/27 | €752 | €477 | -€275 | -36.6% |
| Furniture and vehicles | 24 | €752 | €477 | -€275 | -36.6% |
| Current assets | 29/58 | €35,017 | €32,537 | -€2,480 | -7.1% |
| Stocks and contracts in progress | 3 | €2,135 | €2,135 | = | 0.0% |
| Stocks | 30/36 | €2,135 | €2,135 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €20,730 | €18,679 | -€2,051 | -9.9% |
| Trade receivables | 40 | €20,730 | €18,679 | -€2,051 | -9.9% |
| Other amounts receivable | 41 | €0 | €0 | -€0 | -62.5% |
| Current investments | 50/53 | €143 | €143 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,791 | €5,362 | -€429 | -7.4% |
| Deferred charges and accrued income | 490/1 | €6,219 | €6,219 | = | 0.0% |
| Total equity and liabilities | 10/49 | €37,953 | €34,360 | -€3,593 | -9.5% |
| Equity | 10/15 | €20,267 | €16,575 | -€3,692 | -18.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Contributions outside capital | 11 | €62,000 | €62,000 | = | 0.0% |
| Other | 1109/19 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,063 | €6,063 | = | 0.0% |
| Non-distributable reserves | 130/1 | €248 | €248 | = | 0.0% |
| Reserves not available under the articles | 1311 | €248 | €248 | = | 0.0% |
| Distributable reserves | 133 | €5,815 | €5,815 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,796 | -€51,488 | -€3,692 | -7.7% |
| Amounts payable | 17/49 | €17,686 | €17,785 | +€99 | +0.6% |
| Amounts payable after more than one year | 17 | €5,283 | €5,283 | = | 0.0% |
| Financial debts | 170/4 | €5,283 | €5,283 | = | 0.0% |
| Amounts payable within one year | 42/48 | €12,403 | €12,502 | +€99 | +0.8% |
| Trade debts | 44 | €8,204 | €8,283 | +€79 | +1.0% |
| Suppliers | 440/4 | €8,204 | €8,283 | +€79 | +1.0% |
| Taxes, remuneration and social security | 45 | €1,726 | €1,745 | +€20 | +1.1% |
| Taxes | 450/3 | €1,726 | €1,745 | +€20 | +1.1% |
| Other amounts payable | 47/48 | €2,473 | €2,473 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €405 | €1,114 | +€708 | +175% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,200 | - | -€7,200 | |
| Other operating charges | 640/8 | €1,187 | €400 | -€788 | -66.3% |
| Gross operating margin | 9900 | €15,893 | -€2,047 | -€17,941 | |
| Operating profit (loss) | 9901 | €7,101 | -€3,560 | -€10,661 | |
| Financial income | 75/76B | €19 | €11 | -€8 | -41.1% |
| Recurring financial income | 75 | €19 | €11 | -€8 | -41.1% |
| Financial charges | 65/66B | €656 | €139 | -€517 | -78.8% |
| Recurring financial charges | 65 | €656 | €139 | -€517 | -78.8% |
| Profit (loss) for the period before taxes | 9903 | €6,464 | -€3,689 | -€10,152 | |
| Income taxes | 67/77 | €606 | €3 | -€602 | -99.5% |
| Profit (loss) for the period | 9904 | €5,858 | -€3,692 | -€9,550 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,858 | -€3,692 | -€9,550 |
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 26 October 2026 via checked.be.