CONSULT & SEE: 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 & SEE
Largest movements
- Receivables within one year +€25,848
up €25,848 (+53.5%), from €48,274 to €74,122
of which Other amounts receivable: +€23,484
- Cash -€3,215
down €3,215 (-28.0%), from €11,498 to €8,284
mainly Receivables within one year (-€25,848)
- Profit (loss) carried forward +€18,312
up €18,312 (+44.2%), from €41,413 to €59,725
- Trade debts +€2,900
up €2,900 (+75.1%), from €3,862 to €6,762
- Tax, wage and social debts +€1,027
up €1,027 (+6.7%), from €15,395 to €16,422
- Gross operating margin -€29,135
down €29,135 (-56.6%), from €51,511 to €22,377
- Taxes -€4,851
down €4,851 (-44.3%), from €10,941 to €6,090
- Financial income +€1,916
up €1,916 (+138%), from €1,386 to €3,302
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 | €60,670 | €82,909 | +€22,238 | +36.7% |
| Fixed assets | 21/28 | €898 | €503 | -€395 | -44.0% |
| Tangible fixed assets | 22/27 | €898 | €503 | -€395 | -44.0% |
| Furniture and vehicles | 24 | €898 | €503 | -€395 | -44.0% |
| Current assets | 29/58 | €59,772 | €82,406 | +€22,634 | +37.9% |
| Amounts receivable within one year | 40/41 | €48,274 | €74,122 | +€25,848 | +53.5% |
| Trade receivables | 40 | €8,004 | €10,368 | +€2,364 | +29.5% |
| Other amounts receivable | 41 | €40,270 | €63,753 | +€23,484 | +58.3% |
| Cash at bank and in hand | 54/58 | €11,498 | €8,284 | -€3,215 | -28.0% |
| Total equity and liabilities | 10/49 | €60,670 | €82,909 | +€22,238 | +36.7% |
| Equity | 10/15 | €41,413 | €59,725 | +€18,312 | +44.2% |
| Profit (loss) carried forward | 14 | €41,413 | €59,725 | +€18,312 | +44.2% |
| Amounts payable | 17/49 | €19,257 | €23,184 | +€3,927 | +20.4% |
| Amounts payable within one year | 42/48 | €19,257 | €23,184 | +€3,927 | +20.4% |
| Trade debts | 44 | €3,862 | €6,762 | +€2,900 | +75.1% |
| Suppliers | 440/4 | €3,862 | €6,762 | +€2,900 | +75.1% |
| Taxes, remuneration and social security | 45 | €15,395 | €16,422 | +€1,027 | +6.7% |
| Taxes | 450/3 | €15,395 | €16,422 | +€1,027 | +6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €299 | €395 | +€96 | +32.1% |
| Other operating charges | 640/8 | €75 | €300 | +€225 | +300% |
| Gross operating margin | 9900 | €51,511 | €22,377 | -€29,135 | -56.6% |
| Operating profit (loss) | 9901 | €51,137 | €21,681 | -€29,456 | -57.6% |
| Financial income | 75/76B | €1,386 | €3,302 | +€1,916 | +138% |
| Recurring financial income | 75 | €1,386 | €3,302 | +€1,916 | +138% |
| Financial charges | 65/66B | €169 | €582 | +€413 | +245% |
| Recurring financial charges | 65 | €169 | €582 | +€413 | +245% |
| Profit (loss) for the period before taxes | 9903 | €52,355 | €24,402 | -€27,953 | -53.4% |
| Income taxes | 67/77 | €10,941 | €6,090 | -€4,851 | -44.3% |
| Profit (loss) for the period | 9904 | €41,413 | €18,312 | -€23,102 | -55.8% |
| Profit (loss) for the period to be appropriated | 9905 | €41,413 | €18,312 | -€23,102 | -55.8% |
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 18 October 2026 via checked.be.