CONSULT 2U: what changed
Two fiscal 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.
CONSULT 2U
Largest movements
- Receivables within one year +€14,340
up €14,340 (+50.5%), from €28,375 to €42,715
of which Other amounts receivable: +€12,747
- Reserves +€6,000
up €6,000 (+15.8%), from €37,860 to €43,860
of which Distributable reserves: +€6,000
- Short-term financial debts +€4,467
new in 2025: €4,467
- Profit (loss) carried forward +€2,458
up €2,458, from -€2,243 to €215
- Tax, wage and social debts +€1,739
up €1,739 (+23.0%), from €7,563 to €9,302
- Trade debts -€1,341
down €1,341 (-39.9%), from €3,363 to €2,022
- Gross operating margin +€10,009
up €10,009 (+132.5%), from €7,556 to €17,565
- Taxes +€3,202
up €3,202 (+389.6%), from €822 to €4,024
- Financial charges +€2,339
up €2,339 (+179.8%), from €1,301 to €3,640
- Other operating charges -€960
down €960 (-67.5%), from €1,422 to €462
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 | €52,743 | €66,066 | +€13,323 | +25.3% |
| Fixed assets | 21/28 | €2,900 | €2,295 | -€605 | -20.9% |
| Tangible fixed assets | 22/27 | €2,846 | €2,240 | -€606 | -21.3% |
| Furniture and vehicles | 24 | €2,846 | €2,240 | -€606 | -21.3% |
| Financial fixed assets | 28 | €54 | €54 | +€0 | +0.4% |
| Current assets | 29/58 | €49,843 | €63,772 | +€13,929 | +27.9% |
| Amounts receivable after more than one year | 29 | €14,500 | €14,500 | = | 0.0% |
| Other amounts receivable | 291 | €14,500 | €14,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €28,375 | €42,715 | +€14,340 | +50.5% |
| Trade receivables | 40 | €3,665 | €5,258 | +€1,593 | +43.5% |
| Other amounts receivable | 41 | €24,710 | €37,457 | +€12,747 | +51.6% |
| Cash at bank and in hand | 54/58 | €4,732 | €4,241 | -€491 | -10.4% |
| Deferred charges and accrued income | 490/1 | €2,236 | €2,315 | +€79 | +3.5% |
| Total equity and liabilities | 10/49 | €52,743 | €66,066 | +€13,323 | +25.3% |
| Equity | 10/15 | €41,817 | €50,275 | +€8,458 | +20.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €37,860 | €43,860 | +€6,000 | +15.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €36,000 | €42,000 | +€6,000 | +16.7% |
| Profit (loss) carried forward | 14 | -€2,243 | €215 | +€2,458 | |
| Amounts payable | 17/49 | €10,926 | €15,791 | +€4,865 | +44.5% |
| Amounts payable within one year | 42/48 | €10,926 | €15,791 | +€4,865 | +44.5% |
| Financial debts | 43 | - | €4,467 | +€4,467 | |
| Credit institutions | 430/8 | - | €4,467 | +€4,467 | |
| Trade debts | 44 | €3,363 | €2,022 | -€1,341 | -39.9% |
| Suppliers | 440/4 | €3,363 | €2,022 | -€1,341 | -39.9% |
| Taxes, remuneration and social security | 45 | €7,563 | €9,302 | +€1,739 | +23.0% |
| Taxes | 450/3 | €7,563 | €9,302 | +€1,739 | +23.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €945 | €982 | +€37 | +4.0% |
| Other operating charges | 640/8 | €1,422 | €462 | -€960 | -67.5% |
| Gross operating margin | 9900 | €7,556 | €17,565 | +€10,009 | +132.5% |
| Operating profit (loss) | 9901 | €5,189 | €16,121 | +€10,932 | +210.7% |
| Financial income | 75/76B | €20 | €1 | -€19 | -93.1% |
| Recurring financial income | 75 | €20 | €1 | -€19 | -93.1% |
| Financial charges | 65/66B | €1,301 | €3,640 | +€2,339 | +179.8% |
| Recurring financial charges | 65 | €1,301 | €3,640 | +€2,339 | +179.8% |
| Profit (loss) for the period before taxes | 9903 | €3,908 | €12,483 | +€8,575 | +219.4% |
| Income taxes | 67/77 | €822 | €4,024 | +€3,202 | +389.6% |
| Profit (loss) for the period | 9904 | €3,086 | €8,458 | +€5,372 | +174.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,086 | €8,458 | +€5,372 | +174.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.