CONSULT'SCHYNS: 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'SCHYNS
Largest movements
- Current investments +€65,000
up €65,000 (+650%), from €10,000 to €75,000
- Cash +€4,975
up €4,975 (+9.1%), from €54,613 to €59,588
mainly Net result for the year (+€57,125) and Tax, wage and social debts (+€15,935)
- Receivables within one year +€4,673
up €4,673 (+20.5%), from €22,750 to €27,423
of which Trade receivables: +€4,673
- Reserves +€57,125
up €57,125 (+88.7%), from €64,423 to €121,547
- Tax, wage and social debts +€15,935
up €15,935 (+61.4%), from €25,936 to €41,871
- Gross operating margin +€20,956
up €20,956 (+39.8%), from €52,665 to €73,621
- Financial income +€1,238
up €1,238 (+342%), from €362 to €1,599
- Depreciation +€852
up €852 (+131%), from €650 to €1,502
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 | €93,842 | €167,073 | +€73,232 | +78.0% |
| Formation expenses | 20 | €1,234 | €786 | -€448 | -36.3% |
| Fixed assets | 21/28 | €2,960 | €1,906 | -€1,054 | -35.6% |
| Tangible fixed assets | 22/27 | €2,960 | €1,906 | -€1,054 | -35.6% |
| Furniture and vehicles | 24 | €2,960 | €1,906 | -€1,054 | -35.6% |
| Current assets | 29/58 | €89,648 | €164,382 | +€74,734 | +83.4% |
| Amounts receivable within one year | 40/41 | €22,750 | €27,423 | +€4,673 | +20.5% |
| Trade receivables | 40 | €22,750 | €27,423 | +€4,673 | +20.5% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €10,000 | €75,000 | +€65,000 | +650% |
| Cash at bank and in hand | 54/58 | €54,613 | €59,588 | +€4,975 | +9.1% |
| Deferred charges and accrued income | 490/1 | €2,285 | €2,371 | +€86 | +3.8% |
| Total equity and liabilities | 10/49 | €93,842 | €167,073 | +€73,232 | +78.0% |
| Equity | 10/15 | €67,423 | €124,547 | +€57,125 | +84.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €64,423 | €121,547 | +€57,125 | +88.7% |
| Distributable reserves | 133 | €64,423 | €121,547 | +€57,125 | +88.7% |
| Amounts payable | 17/49 | €26,419 | €42,526 | +€16,107 | +61.0% |
| Amounts payable within one year | 42/48 | €26,419 | €42,526 | +€16,107 | +61.0% |
| Trade debts | 44 | €280 | €560 | +€280 | +100% |
| Suppliers | 440/4 | €280 | €560 | +€280 | +100% |
| Taxes, remuneration and social security | 45 | €25,936 | €41,871 | +€15,935 | +61.4% |
| Taxes | 450/3 | €25,936 | €41,871 | +€15,935 | +61.4% |
| Other amounts payable | 47/48 | €204 | €96 | -€108 | -53.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €650 | €1,502 | +€852 | +131% |
| Other operating charges | 640/8 | €751 | €747 | -€5 | -0.6% |
| Gross operating margin | 9900 | €52,665 | €73,621 | +€20,956 | +39.8% |
| Operating profit (loss) | 9901 | €51,264 | €71,372 | +€20,109 | +39.2% |
| Financial income | 75/76B | €362 | €1,599 | +€1,238 | +342% |
| Recurring financial income | 75 | €362 | €1,599 | +€1,238 | +342% |
| Financial charges | 65/66B | €284 | €93 | -€191 | -67.2% |
| Recurring financial charges | 65 | €284 | €93 | -€191 | -67.2% |
| Profit (loss) for the period before taxes | 9903 | €51,341 | €72,878 | +€21,537 | +41.9% |
| Income taxes | 67/77 | €15,186 | €15,754 | +€567 | +3.7% |
| Profit (loss) for the period | 9904 | €36,155 | €57,125 | +€20,970 | +58.0% |
| Profit (loss) for the period to be appropriated | 9905 | €36,155 | €57,125 | +€20,970 | +58.0% |
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 24 October 2026 via checked.be.