CONSEILS & NOUS: 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 & NOUS
Largest movements
- Cash -€35,658
down €35,658 (-53.9%), from €66,206 to €30,548
mainly Net result for the year (-€18,400) and Receivables within one year (-€11,591)
- Receivables within one year +€11,591
up €11,591 (+228%), from €5,082 to €16,673
of which Trade receivables: +€11,591
- Tangible fixed assets +€891
up €891 (+145%), from €613 to €1,504
- Profit (loss) carried forward -€21,400
down €21,400 (-41.6%), from €51,395 to €29,995
- Tax, wage and social debts -€1,976
down €1,976 (-41.2%), from €4,792 to €2,816
of which Remuneration and social security: -€1,500
- Gross operating margin -€89,506
down €89,506, from €84,107 to -€5,399
- Taxes -€18,819
no longer reported in 2025 (was €18,819)
- Purchases and services +€18,372
up €18,372 (+46.2%), from €39,769 to €58,142
- Other operating charges +€12,500
new in 2025: €12,500
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 | €71,901 | €49,324 | -€22,576 | -31.4% |
| Fixed assets | 21/28 | €613 | €1,504 | +€891 | +145% |
| Tangible fixed assets | 22/27 | €613 | €1,504 | +€891 | +145% |
| Plant, machinery and equipment | 23 | €613 | €1,504 | +€891 | +145% |
| Current assets | 29/58 | €71,288 | €47,821 | -€23,468 | -32.9% |
| Amounts receivable within one year | 40/41 | €5,082 | €16,673 | +€11,591 | +228% |
| Trade receivables | 40 | €5,082 | €16,673 | +€11,591 | +228% |
| Other amounts receivable | 41 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €66,206 | €30,548 | -€35,658 | -53.9% |
| Deferred charges and accrued income | 490/1 | - | €600 | +€600 | |
| Total equity and liabilities | 10/49 | €71,901 | €49,324 | -€22,576 | -31.4% |
| Equity | 10/15 | €66,281 | €44,881 | -€21,400 | -32.3% |
| Contributions | 10/11 | €1,250 | €1,250 | = | 0.0% |
| Reserves | 13 | €13,636 | €13,636 | = | 0.0% |
| Distributable reserves | 133 | €13,636 | €13,636 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,395 | €29,995 | -€21,400 | -41.6% |
| Amounts payable | 17/49 | €5,619 | €4,443 | -€1,176 | -20.9% |
| Amounts payable within one year | 42/48 | €5,619 | €4,443 | -€1,176 | -20.9% |
| Trade debts | 44 | €0 | €235 | +€235 | |
| Suppliers | 440/4 | €0 | €235 | +€235 | |
| Taxes, remuneration and social security | 45 | €4,792 | €2,816 | -€1,976 | -41.2% |
| Taxes | 450/3 | €3,292 | €2,816 | -€476 | -14.5% |
| Remuneration and social security | 454/9 | €1,500 | €0 | -€1,500 | -100% |
| Other amounts payable | 47/48 | €828 | €1,392 | +€565 | +68.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €39,769 | €58,142 | +€18,372 | +46.2% |
| Remuneration, social security and pensions | 62 | €138 | - | -€138 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48 | €405 | +€358 | +754% |
| Other operating charges | 640/8 | - | €12,500 | +€12,500 | |
| Gross operating margin | 9900 | €84,107 | -€5,399 | -€89,506 | |
| Operating profit (loss) | 9901 | €83,921 | -€18,305 | -€102,226 | |
| Financial charges | 65/66B | €71 | €95 | +€25 | +34.6% |
| Recurring financial charges | 65 | €71 | €95 | +€25 | +34.6% |
| Profit (loss) for the period before taxes | 9903 | €83,850 | -€18,400 | -€102,250 | |
| Income taxes | 67/77 | €18,819 | - | -€18,819 | |
| Profit (loss) for the period | 9904 | €65,031 | -€18,400 | -€83,432 | |
| Profit (loss) for the period to be appropriated | 9905 | €65,031 | -€18,400 | -€83,432 |
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 1 November 2026 via checked.be.