CONSEILS MACOMPTA: 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 MACOMPTA
Largest movements
- Current investments +€68,178
up €68,178 (+142%), from €48,162 to €116,340
- Cash +€12,076
up €12,076 (+400%), from €3,016 to €15,092
mainly Other debts (+€100,000) and Net result for the year (+€62,316)
- Tangible fixed assets -€8,521
down €8,521 (-81.6%), from €10,444 to €1,923
of which Furniture and vehicles: -€6,598
- Receivables within one year +€1,647
up €1,647 (+118%), from €1,400 to €3,047
of which Trade receivables: +€1,569
- Other debts +€100,000
up €100,000 (+1,370%), from €7,300 to €107,300
- Profit (loss) carried forward -€37,684
down €37,684 (-92.7%), from €40,668 to €2,984
- Tax, wage and social debts +€8,449
up €8,449 (+82.4%), from €10,250 to €18,699
of which Taxes: +€9,105
- Trade debts +€2,615
up €2,615 (+91.3%), from €2,864 to €5,479
- Gross operating margin +€30,052
up €30,052 (+46.7%), from €64,331 to €94,383
- Staff costs -€9,839
down €9,839 (-38.6%), from €25,497 to €15,658
- Taxes +€7,926
up €7,926 (+122%), from €6,486 to €14,412
- Financial income +€2,159
up €2,159 (+41.2%), from €5,239 to €7,398
of which Non-recurring financial income: +€2,069
- Depreciation -€1,000
down €1,000 (-10.5%), from €9,521 to €8,521
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 | €64,582 | €137,962 | +€73,380 | +114% |
| Fixed assets | 21/28 | €12,004 | €3,483 | -€8,521 | -71.0% |
| Tangible fixed assets | 22/27 | €10,444 | €1,923 | -€8,521 | -81.6% |
| Furniture and vehicles | 24 | €6,598 | - | -€6,598 | |
| Other tangible fixed assets | 26 | €3,846 | €1,923 | -€1,923 | -50.0% |
| Financial fixed assets | 28 | €1,560 | €1,560 | = | 0.0% |
| Current assets | 29/58 | €52,578 | €134,479 | +€81,901 | +156% |
| Amounts receivable within one year | 40/41 | €1,400 | €3,047 | +€1,647 | +118% |
| Trade receivables | 40 | €1,400 | €2,969 | +€1,569 | +112% |
| Other amounts receivable | 41 | - | €78 | +€78 | |
| Current investments | 50/53 | €48,162 | €116,340 | +€68,178 | +142% |
| Cash at bank and in hand | 54/58 | €3,016 | €15,092 | +€12,076 | +400% |
| Total equity and liabilities | 10/49 | €64,582 | €137,962 | +€73,380 | +114% |
| Equity | 10/15 | €44,168 | €6,484 | -€37,684 | -85.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Legal reserve | 130 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,668 | €2,984 | -€37,684 | -92.7% |
| Amounts payable | 17/49 | €20,414 | €131,478 | +€111,064 | +544% |
| Amounts payable within one year | 42/48 | €20,414 | €131,478 | +€111,064 | +544% |
| Trade debts | 44 | €2,864 | €5,479 | +€2,615 | +91.3% |
| Suppliers | 440/4 | €2,864 | €5,479 | +€2,615 | +91.3% |
| Taxes, remuneration and social security | 45 | €10,250 | €18,699 | +€8,449 | +82.4% |
| Taxes | 450/3 | €1,098 | €10,203 | +€9,105 | +829% |
| Remuneration and social security | 454/9 | €9,152 | €8,496 | -€656 | -7.2% |
| Other amounts payable | 47/48 | €7,300 | €107,300 | +€100,000 | +1,370% |
| Remuneration, social security and pensions | 62 | €25,497 | €15,658 | -€9,839 | -38.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,521 | €8,521 | -€1,000 | -10.5% |
| Other operating charges | 640/8 | €877 | €685 | -€192 | -21.9% |
| Gross operating margin | 9900 | €64,331 | €94,383 | +€30,052 | +46.7% |
| Operating profit (loss) | 9901 | €28,436 | €69,519 | +€41,083 | +144% |
| Financial income | 75/76B | €5,239 | €7,398 | +€2,159 | +41.2% |
| Recurring financial income | 75 | €88 | €178 | +€90 | +102% |
| Non-recurring financial income | 76B | €5,151 | €7,220 | +€2,069 | +40.2% |
| Financial charges | 65/66B | €149 | €189 | +€40 | +26.8% |
| Recurring financial charges | 65 | €149 | €189 | +€40 | +26.8% |
| Profit (loss) for the period before taxes | 9903 | €33,526 | €76,728 | +€43,202 | +129% |
| Income taxes | 67/77 | €6,486 | €14,412 | +€7,926 | +122% |
| Profit (loss) for the period | 9904 | €27,040 | €62,316 | +€35,276 | +130% |
| Profit (loss) for the period to be appropriated | 9905 | €27,040 | €62,316 | +€35,276 | +130% |
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 17 October 2026 via checked.be.