CONSULT & VOUS: what changed
Two fiscal 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 & VOUS
Largest movements
- Intangible fixed assets -€22,222
down €22,222 (-17.8%), from €124,992 to €102,770
- Tangible fixed assets -€9,204
down €9,204 (-8.9%), from €103,213 to €94,009
- Receivables within one year +€9,182
up €9,182 (+17.0%), from €53,957 to €63,139
of which Other amounts receivable: +€8,334
- Profit (loss) carried forward +€24,289
up €24,289, from -€8,507 to €15,782
- Debts after one year -€16,323
down €16,323 (-9.0%), from €180,800 to €164,477
- Tax, wage and social debts -€14,997
down €14,997 (-89.4%), from €16,772 to €1,775
of which Remuneration and social security: -€11,217
- Trade debts -€14,887
down €14,887 (-92.5%), from €16,091 to €1,204
- Staff costs -€61,740
down €61,740, from €56,013 to -€5,727
- Financial charges +€6,026
up €6,026 (+157.2%), from €3,835 to €9,861
- Gross operating margin -€4,575
down €4,575 (-7.1%), from €64,247 to €59,672
- Taxes -€1,599
down €1,599, from €570 to -€1,028
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 | €285,347 | €261,103 | -€24,244 | -8.5% |
| Fixed assets | 21/28 | €228,206 | €196,779 | -€31,427 | -13.8% |
| Intangible fixed assets | 21 | €124,992 | €102,770 | -€22,222 | -17.8% |
| Tangible fixed assets | 22/27 | €103,213 | €94,009 | -€9,204 | -8.9% |
| Land and buildings | 22 | €103,213 | €94,009 | -€9,204 | -8.9% |
| Current assets | 29/58 | €57,141 | €64,324 | +€7,183 | +12.6% |
| Amounts receivable within one year | 40/41 | €53,957 | €63,139 | +€9,182 | +17.0% |
| Trade receivables | 40 | €53,957 | €54,805 | +€848 | +1.6% |
| Other amounts receivable | 41 | - | €8,334 | +€8,334 | |
| Cash at bank and in hand | 54/58 | €3,184 | €1,087 | -€2,097 | -65.9% |
| Deferred charges and accrued income | 490/1 | - | €99 | +€99 | |
| Total equity and liabilities | 10/49 | €285,347 | €261,103 | -€24,244 | -8.5% |
| Equity | 10/15 | €41,493 | €65,782 | +€24,289 | +58.5% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,507 | €15,782 | +€24,289 | |
| Amounts payable | 17/49 | €243,853 | €195,321 | -€48,533 | -19.9% |
| Amounts payable after more than one year | 17 | €180,800 | €164,477 | -€16,323 | -9.0% |
| Financial debts | 170/4 | €180,800 | €164,477 | -€16,323 | -9.0% |
| Amounts payable within one year | 42/48 | €63,053 | €30,843 | -€32,210 | -51.1% |
| Current portion of amounts payable after more than one year | 42 | €29,336 | €27,864 | -€1,473 | -5.0% |
| Trade debts | 44 | €16,091 | €1,204 | -€14,887 | -92.5% |
| Suppliers | 440/4 | €16,091 | €1,204 | -€14,887 | -92.5% |
| Taxes, remuneration and social security | 45 | €16,772 | €1,775 | -€14,997 | -89.4% |
| Taxes | 450/3 | €5,555 | €1,775 | -€3,779 | -68.0% |
| Remuneration and social security | 454/9 | €11,217 | - | -€11,217 | |
| Other amounts payable | 47/48 | €854 | - | -€854 | |
| Remuneration, social security and pensions | 62 | €56,013 | -€5,727 | -€61,740 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,427 | €31,427 | = | 0.0% |
| Other operating charges | 640/8 | €1,433 | €1,053 | -€380 | -26.5% |
| Gross operating margin | 9900 | €64,247 | €59,672 | -€4,575 | -7.1% |
| Operating profit (loss) | 9901 | -€24,626 | €32,919 | +€57,545 | |
| Financial income | 75/76B | - | €203 | +€203 | |
| Recurring financial income | 75 | - | €203 | +€203 | |
| Financial charges | 65/66B | €3,835 | €9,861 | +€6,026 | +157.2% |
| Recurring financial charges | 65 | €3,835 | €9,861 | +€6,026 | +157.2% |
| Profit (loss) for the period before taxes | 9903 | -€28,460 | €23,261 | +€51,721 | |
| Income taxes | 67/77 | €570 | -€1,028 | -€1,599 | |
| Profit (loss) for the period | 9904 | -€29,031 | €24,289 | +€53,320 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,031 | €24,289 | +€53,320 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.