CONSULT-4U: 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.
CONSULT-4U
Largest movements
- Receivables within one year +€67,672
up €67,672 (+467.3%), from €14,483 to €82,154
- Tangible fixed assets +€60,456
up €60,456 (+22.3%), from €271,150 to €331,606
of which Land and buildings: +€76,125
- Cash -€51,574
down €51,574 (-69.4%), from €74,269 to €22,695
mainly Investment in fixed assets (net) (-€81,671) and Receivables within one year (-€67,672)
- Debts after one year +€46,389
up €46,389 (+27.9%), from €166,210 to €212,599
- Profit (loss) carried forward +€28,186
up €28,186 (+17.9%), from €157,356 to €185,543
- Tax, wage and social debts +€7,788
up €7,788 (+79.1%), from €9,841 to €17,630
- Trade debts -€4,551
down €4,551 (-100.0%), from €4,551 to €0
- Gross operating margin +€32,397
up €32,397 (+71.4%), from €45,344 to €77,741
- Taxes +€14,832
up €14,832 (+405.0%), from €3,662 to €18,494
- Depreciation +€7,539
up €7,539 (+55.1%), from €13,677 to €21,215
- Financial charges +€5,530
up €5,530 (+141.1%), from €3,919 to €9,449
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 | €360,477 | €438,932 | +€78,454 | +21.8% |
| Fixed assets | 21/28 | €271,231 | €331,686 | +€60,456 | +22.3% |
| Tangible fixed assets | 22/27 | €271,150 | €331,606 | +€60,456 | +22.3% |
| Land and buildings | 22 | €209,956 | €286,081 | +€76,125 | +36.3% |
| Plant, machinery and equipment | 23 | €753 | €424 | -€329 | -43.7% |
| Furniture and vehicles | 24 | €60,441 | €45,101 | -€15,340 | -25.4% |
| Financial fixed assets | 28 | €80 | €80 | = | 0.0% |
| Current assets | 29/58 | €89,247 | €107,245 | +€17,998 | +20.2% |
| Amounts receivable within one year | 40/41 | €14,483 | €82,154 | +€67,672 | +467.3% |
| Trade receivables | 40 | €14,483 | €82,154 | +€67,672 | +467.3% |
| Cash at bank and in hand | 54/58 | €74,269 | €22,695 | -€51,574 | -69.4% |
| Deferred charges and accrued income | 490/1 | €496 | €2,396 | +€1,900 | +383.4% |
| Total equity and liabilities | 10/49 | €360,477 | €438,932 | +€78,454 | +21.8% |
| Equity | 10/15 | €165,052 | €193,239 | +€28,186 | +17.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,496 | €1,496 | = | 0.0% |
| Distributable reserves | 133 | €1,496 | €1,496 | = | 0.0% |
| Profit (loss) carried forward | 14 | €157,356 | €185,543 | +€28,186 | +17.9% |
| Amounts payable | 17/49 | €195,425 | €245,693 | +€50,268 | +25.7% |
| Amounts payable after more than one year | 17 | €166,210 | €212,599 | +€46,389 | +27.9% |
| Financial debts | 170/4 | €166,210 | €212,599 | +€46,389 | +27.9% |
| Amounts payable within one year | 42/48 | €29,055 | €33,094 | +€4,038 | +13.9% |
| Current portion of amounts payable after more than one year | 42 | €14,166 | €14,630 | +€465 | +3.3% |
| Trade debts | 44 | €4,551 | €0 | -€4,551 | -100.0% |
| Suppliers | 440/4 | €4,551 | €0 | -€4,551 | -100.0% |
| Taxes, remuneration and social security | 45 | €9,841 | €17,630 | +€7,788 | +79.1% |
| Taxes | 450/3 | €9,841 | €17,630 | +€7,788 | +79.1% |
| Other amounts payable | 47/48 | €498 | €834 | +€336 | +67.5% |
| Accrued charges and deferred income | 492/3 | €160 | - | -€160 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,677 | €21,215 | +€7,539 | +55.1% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €45,344 | €77,741 | +€32,397 | +71.4% |
| Operating profit (loss) | 9901 | €31,280 | €56,125 | +€24,846 | +79.4% |
| Financial income | 75/76B | €19 | €3 | -€16 | -82.6% |
| Recurring financial income | 75 | €19 | €3 | -€16 | -82.6% |
| Financial charges | 65/66B | €3,919 | €9,449 | +€5,530 | +141.1% |
| Recurring financial charges | 65 | €3,919 | €9,449 | +€5,530 | +141.1% |
| Profit (loss) for the period before taxes | 9903 | €27,380 | €46,680 | +€19,300 | +70.5% |
| Income taxes | 67/77 | €3,662 | €18,494 | +€14,832 | +405.0% |
| Profit (loss) for the period | 9904 | €23,718 | €28,186 | +€4,468 | +18.8% |
| Profit (loss) for the period to be appropriated | 9905 | €23,718 | €28,186 | +€4,468 | +18.8% |
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 9 October 2026 via checked.be.