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
- Current investments +€187,864
new in 2025: €187,864
- Cash -€90,504
down €90,504 (-17.4%), from €519,254 to €428,750
mainly Current investments (-€187,864) and Contributions, distributions and other (-€73,554)
- Tangible fixed assets -€36,931
down €36,931 (-25.8%), from €143,196 to €106,265
of which Furniture and vehicles: -€35,646
- Receivables within one year +€13,409
up €13,409 (+5.7%), from €234,776 to €248,185
of which Other amounts receivable: +€13,409
- Reserves +€73,955
up €73,955 (+8.5%), from €869,126 to €943,080
of which Distributable reserves: +€73,955
- Gross operating margin -€52,205
down €52,205 (-18.4%), from €283,963 to €231,758
- Taxes -€20,122
down €20,122 (-23.5%), from €85,662 to €65,541
- Depreciation +€6,771
up €6,771 (+22.5%), from €30,160 to €36,931
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 | €907,589 | €981,482 | +€73,893 | +8.1% |
| Fixed assets | 21/28 | €150,486 | €113,555 | -€36,931 | -24.5% |
| Tangible fixed assets | 22/27 | €143,196 | €106,265 | -€36,931 | -25.8% |
| Plant, machinery and equipment | 23 | €260 | €0 | -€260 | -100% |
| Furniture and vehicles | 24 | €139,809 | €104,163 | -€35,646 | -25.5% |
| Other tangible fixed assets | 26 | €3,127 | €2,102 | -€1,025 | -32.8% |
| Financial fixed assets | 28 | €7,290 | €7,290 | = | 0.0% |
| Current assets | 29/58 | €757,104 | €867,927 | +€110,823 | +14.6% |
| Amounts receivable within one year | 40/41 | €234,776 | €248,185 | +€13,409 | +5.7% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €234,776 | €248,185 | +€13,409 | +5.7% |
| Current investments | 50/53 | - | €187,864 | +€187,864 | |
| Cash at bank and in hand | 54/58 | €519,254 | €428,750 | -€90,504 | -17.4% |
| Deferred charges and accrued income | 490/1 | €3,073 | €3,128 | +€55 | +1.8% |
| Total equity and liabilities | 10/49 | €907,589 | €981,482 | +€73,893 | +8.1% |
| Equity | 10/15 | €887,726 | €961,680 | +€73,955 | +8.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €869,126 | €943,080 | +€73,955 | +8.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €867,266 | €941,220 | +€73,955 | +8.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €19,864 | €19,801 | -€62 | -0.3% |
| Amounts payable within one year | 42/48 | €19,864 | €19,801 | -€62 | -0.3% |
| Financial debts | 43 | - | €3,026 | +€3,026 | |
| Credit institutions | 430/8 | - | €3,026 | +€3,026 | |
| Trade debts | 44 | €9,171 | €580 | -€8,591 | -93.7% |
| Suppliers | 440/4 | €9,171 | €580 | -€8,591 | -93.7% |
| Taxes, remuneration and social security | 45 | €6,929 | €7,089 | +€160 | +2.3% |
| Taxes | 450/3 | €6,929 | €7,089 | +€160 | +2.3% |
| Other amounts payable | 47/48 | €3,764 | €9,106 | +€5,343 | +142% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €36,000 | €0 | -€36,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,160 | €36,931 | +€6,771 | +22.5% |
| Other operating charges | 640/8 | €1,315 | €1,192 | -€123 | -9.3% |
| Gross operating margin | 9900 | €283,963 | €231,758 | -€52,205 | -18.4% |
| Operating profit (loss) | 9901 | €252,488 | €193,635 | -€58,853 | -23.3% |
| Financial income | 75/76B | €21,502 | €20,192 | -€1,310 | -6.1% |
| Recurring financial income | 75 | €21,502 | €20,192 | -€1,310 | -6.1% |
| Financial charges | 65/66B | €627 | €777 | +€150 | +23.9% |
| Recurring financial charges | 65 | €627 | €777 | +€150 | +23.9% |
| Profit (loss) for the period before taxes | 9903 | €273,363 | €213,050 | -€60,313 | -22.1% |
| Income taxes | 67/77 | €85,662 | €65,541 | -€20,122 | -23.5% |
| Profit (loss) for the period | 9904 | €187,700 | €147,509 | -€40,191 | -21.4% |
| Profit (loss) for the period to be appropriated | 9905 | €187,700 | €147,509 | -€40,191 | -21.4% |
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 14 October 2026 via checked.be.