CONSULT.R: 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.R
Largest movements
- Receivables within one year +€15,635
up €15,635 (+81.0%), from €19,294 to €34,929
of which Trade receivables: +€15,937
- Cash -€12,133
down €12,133 (-22.8%), from €53,159 to €41,026
mainly Contributions, distributions and other (-€72,999) and Receivables within one year (-€15,635)
- Tangible fixed assets -€2,112
down €2,112 (-11.5%), from €18,408 to €16,296
of which Furniture and vehicles: -€1,783
- Deferred charges and accrued income -€1,430
down €1,430 (-78.7%), from €1,818 to €388
- Other debts +€32,825
up €32,825 (+81.3%), from €40,359 to €73,184
- Profit (loss) carried forward -€32,143
down €32,143 (-90.8%), from €35,419 to €3,276
- Contributions -€2,582
down €2,582 (-100.0%), from €2,583 to €1
- Trade debts +€1,345
up €1,345 (+251.4%), from €535 to €1,880
- Depreciation -€6,450
down €6,450 (-59.2%), from €10,895 to €4,445
- Gross operating margin -€3,141
down €3,141 (-5.6%), from €55,964 to €52,823
- Taxes -€2,638
down €2,638 (-23.4%), from €11,275 to €8,637
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 | €92,679 | €92,639 | -€40 | 0.0% |
| Fixed assets | 21/28 | €18,408 | €16,296 | -€2,112 | -11.5% |
| Tangible fixed assets | 22/27 | €18,408 | €16,296 | -€2,112 | -11.5% |
| Plant, machinery and equipment | 23 | €3,531 | €4,031 | +€500 | +14.2% |
| Furniture and vehicles | 24 | €7,724 | €5,941 | -€1,783 | -23.1% |
| Other tangible fixed assets | 26 | €7,153 | €6,324 | -€829 | -11.6% |
| Current assets | 29/58 | €74,271 | €76,343 | +€2,072 | +2.8% |
| Amounts receivable within one year | 40/41 | €19,294 | €34,929 | +€15,635 | +81.0% |
| Trade receivables | 40 | €17,629 | €33,566 | +€15,937 | +90.4% |
| Other amounts receivable | 41 | €1,665 | €1,363 | -€302 | -18.1% |
| Cash at bank and in hand | 54/58 | €53,159 | €41,026 | -€12,133 | -22.8% |
| Deferred charges and accrued income | 490/1 | €1,818 | €388 | -€1,430 | -78.7% |
| Total equity and liabilities | 10/49 | €92,679 | €92,639 | -€40 | 0.0% |
| Equity | 10/15 | €38,002 | €3,277 | -€34,725 | -91.4% |
| Contributions | 10/11 | €2,583 | €1 | -€2,582 | -100.0% |
| Profit (loss) carried forward | 14 | €35,419 | €3,276 | -€32,143 | -90.8% |
| Amounts payable | 17/49 | €54,677 | €89,362 | +€34,685 | +63.4% |
| Amounts payable within one year | 42/48 | €54,677 | €89,362 | +€34,685 | +63.4% |
| Trade debts | 44 | €535 | €1,880 | +€1,345 | +251.4% |
| Suppliers | 440/4 | €535 | €1,880 | +€1,345 | +251.4% |
| Taxes, remuneration and social security | 45 | €13,783 | €14,298 | +€515 | +3.7% |
| Taxes | 450/3 | €13,783 | €12,140 | -€1,643 | -11.9% |
| Remuneration and social security | 454/9 | - | €2,158 | +€2,158 | |
| Other amounts payable | 47/48 | €40,359 | €73,184 | +€32,825 | +81.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,895 | €4,445 | -€6,450 | -59.2% |
| Other operating charges | 640/8 | €1,084 | €1,156 | +€72 | +6.6% |
| Gross operating margin | 9900 | €55,964 | €52,823 | -€3,141 | -5.6% |
| Operating profit (loss) | 9901 | €43,985 | €47,222 | +€3,237 | +7.4% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €144 | €311 | +€167 | +116.0% |
| Recurring financial charges | 65 | €144 | €311 | +€167 | +116.0% |
| Profit (loss) for the period before taxes | 9903 | €43,843 | €46,911 | +€3,068 | +7.0% |
| Income taxes | 67/77 | €11,275 | €8,637 | -€2,638 | -23.4% |
| Profit (loss) for the period | 9904 | €32,568 | €38,274 | +€5,706 | +17.5% |
| Profit (loss) for the period to be appropriated | 9905 | €32,568 | €38,274 | +€5,706 | +17.5% |
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 10 October 2026 via checked.be.