CONSULT ID: 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 ID
Largest movements
- Cash +€11,340
up €11,340 (+37.0%), from €30,631 to €41,971
mainly Net result for the year (+€15,480) and Tax, wage and social debts (+€3,350)
- Deferred charges and accrued income -€1,635
down €1,635 (-31.6%), from €5,168 to €3,534
- Tangible fixed assets -€966
down €966 (-27.4%), from €3,521 to €2,555
of which Furniture and vehicles: -€688
- Profit (loss) carried forward +€11,282
no longer reported in 2025 (was -€11,282)
- Other debts -€10,121
down €10,121 (-39.7%), from €25,477 to €15,355
- Reserves +€4,198
up €4,198 (+16.5%), from €25,431 to €29,629
- Tax, wage and social debts +€3,350
up €3,350 (+45.8%), from €7,322 to €10,672
- Gross operating margin -€9,585
down €9,585 (-28.2%), from €33,943 to €24,359
- Taxes +€4,189
up €4,189 (+257%), from €1,630 to €5,819
- Other operating charges -€731
down €731 (-62.7%), from €1,165 to €435
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 | €53,347 | €62,043 | +€8,696 | +16.3% |
| Fixed assets | 21/28 | €3,521 | €2,555 | -€966 | -27.4% |
| Tangible fixed assets | 22/27 | €3,521 | €2,555 | -€966 | -27.4% |
| Furniture and vehicles | 24 | €1,455 | €767 | -€688 | -47.3% |
| Other tangible fixed assets | 26 | €2,067 | €1,789 | -€278 | -13.5% |
| Current assets | 29/58 | €49,826 | €59,488 | +€9,662 | +19.4% |
| Amounts receivable within one year | 40/41 | €14,026 | €13,982 | -€44 | -0.3% |
| Trade receivables | 40 | €14,020 | €13,958 | -€62 | -0.4% |
| Other amounts receivable | 41 | €6 | €24 | +€18 | +323% |
| Cash at bank and in hand | 54/58 | €30,631 | €41,971 | +€11,340 | +37.0% |
| Deferred charges and accrued income | 490/1 | €5,168 | €3,534 | -€1,635 | -31.6% |
| Total equity and liabilities | 10/49 | €53,347 | €62,043 | +€8,696 | +16.3% |
| Equity | 10/15 | €19,148 | €34,629 | +€15,480 | +80.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €25,431 | €29,629 | +€4,198 | +16.5% |
| Distributable reserves | 133 | €25,431 | €29,629 | +€4,198 | +16.5% |
| Profit (loss) carried forward | 14 | -€11,282 | - | +€11,282 | |
| Amounts payable | 17/49 | €34,199 | €27,414 | -€6,785 | -19.8% |
| Amounts payable within one year | 42/48 | €34,199 | €27,414 | -€6,785 | -19.8% |
| Trade debts | 44 | €1,400 | €1,386 | -€14 | -1.0% |
| Suppliers | 440/4 | €1,400 | €1,386 | -€14 | -1.0% |
| Taxes, remuneration and social security | 45 | €7,322 | €10,672 | +€3,350 | +45.8% |
| Taxes | 450/3 | €7,322 | €10,672 | +€3,350 | +45.8% |
| Other amounts payable | 47/48 | €25,477 | €15,355 | -€10,121 | -39.7% |
| Non-recurring operating income | 76A | €9,047 | - | -€9,047 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €884 | €966 | +€82 | +9.2% |
| Other operating charges | 640/8 | €1,165 | €435 | -€731 | -62.7% |
| Gross operating margin | 9900 | €33,943 | €24,359 | -€9,585 | -28.2% |
| Operating profit (loss) | 9901 | €31,894 | €22,958 | -€8,936 | -28.0% |
| Financial charges | 65/66B | €1,966 | €1,659 | -€307 | -15.6% |
| Recurring financial charges | 65 | €1,966 | €1,659 | -€307 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | €29,928 | €21,299 | -€8,629 | -28.8% |
| Income taxes | 67/77 | €1,630 | €5,819 | +€4,189 | +257% |
| Profit (loss) for the period | 9904 | €28,298 | €15,480 | -€12,818 | -45.3% |
| Profit (loss) for the period to be appropriated | 9905 | €28,298 | €15,480 | -€12,818 | -45.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.