CONSULT PLUS: 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 PLUS
Largest movements
- Receivables within one year +€183,564
up €183,564 (+30,457%), from €603 to €184,167
of which Other amounts receivable: +€184,167
- Tangible fixed assets -€104,394
down €104,394 (-99.8%), from €104,617 to €222
of which Land and buildings: -€102,779
- Cash +€27,369
up €27,369 (+90.5%), from €30,235 to €57,604
mainly Net result for the year (+€236,547) and Investment in fixed assets (net) (+€104,063)
- Reserves +€193,602
new in 2026: €193,602
- Other debts -€147,569
down €147,569 (-100%), from €147,569 to €0
- Profit (loss) carried forward +€42,944
up €42,944, from -€42,944 to €0
- Tax, wage and social debts +€17,622
up €17,622 (+49,335%), from €36 to €17,658
- Gross operating margin +€324,346
up €324,346 (+5,249%), from €6,179 to €330,525
- Taxes +€91,352
new in 2026: €91,352
- Depreciation -€5,860
down €5,860 (-94.7%), from €6,191 to €331
- Financial income +€4,744
new in 2026: €4,744
- Financial charges +€4,331
up €4,331 (+5,809%), from €75 to €4,405
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €136,094 | €241,994 | +€105,900 | +77.8% |
| Fixed assets | 21/28 | €104,617 | €222 | -€104,394 | -99.8% |
| Tangible fixed assets | 22/27 | €104,617 | €222 | -€104,394 | -99.8% |
| Land and buildings | 22 | €102,779 | €0 | -€102,779 | -100% |
| Plant, machinery and equipment | 23 | €1,285 | €0 | -€1,285 | -100% |
| Furniture and vehicles | 24 | €553 | €222 | -€331 | -59.8% |
| Current assets | 29/58 | €31,478 | €241,771 | +€210,294 | +668% |
| Amounts receivable within one year | 40/41 | €603 | €184,167 | +€183,564 | +30,457% |
| Trade receivables | 40 | €603 | €0 | -€603 | -100% |
| Other amounts receivable | 41 | €0 | €184,167 | +€184,167 | |
| Cash at bank and in hand | 54/58 | €30,235 | €57,604 | +€27,369 | +90.5% |
| Deferred charges and accrued income | 490/1 | €640 | €0 | -€640 | -100% |
| Total equity and liabilities | 10/49 | €136,094 | €241,994 | +€105,900 | +77.8% |
| Equity | 10/15 | -€12,944 | €223,602 | +€236,547 | |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | - | €193,602 | +€193,602 | |
| Distributable reserves | 133 | - | €193,602 | +€193,602 | |
| Profit (loss) carried forward | 14 | -€42,944 | €0 | +€42,944 | |
| Amounts payable | 17/49 | €149,038 | €18,391 | -€130,647 | -87.7% |
| Amounts payable within one year | 42/48 | €149,038 | €17,658 | -€131,380 | -88.2% |
| Trade debts | 44 | €1,434 | €0 | -€1,434 | -100% |
| Suppliers | 440/4 | €1,434 | €0 | -€1,434 | -100% |
| Taxes, remuneration and social security | 45 | €36 | €17,658 | +€17,622 | +49,335% |
| Taxes | 450/3 | €36 | €17,658 | +€17,622 | +49,335% |
| Other amounts payable | 47/48 | €147,569 | €0 | -€147,569 | -100% |
| Accrued charges and deferred income | 492/3 | - | €733 | +€733 | |
| Non-recurring operating income | 76A | €271 | €335,937 | +€335,665 | +123,638% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,191 | €331 | -€5,860 | -94.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,870 | €0 | -€2,870 | -100% |
| Other operating charges | 640/8 | €2,836 | €2,031 | -€805 | -28.4% |
| Non-recurring operating charges | 66A | - | €603 | +€603 | |
| Gross operating margin | 9900 | €6,179 | €330,525 | +€324,346 | +5,249% |
| Operating profit (loss) | 9901 | -€5,718 | €327,560 | +€333,278 | |
| Financial income | 75/76B | - | €4,744 | +€4,744 | |
| Recurring financial income | 75 | - | €4,744 | +€4,744 | |
| Financial charges | 65/66B | €75 | €4,405 | +€4,331 | +5,809% |
| Recurring financial charges | 65 | €75 | €4,405 | +€4,331 | +5,809% |
| Profit (loss) for the period before taxes | 9903 | -€5,793 | €327,899 | +€333,691 | |
| Income taxes | 67/77 | - | €91,352 | +€91,352 | |
| Profit (loss) for the period | 9904 | -€5,793 | €236,547 | +€242,339 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,793 | €236,547 | +€242,339 |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.