CONSULT10: 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.
CONSULT10
Largest movements
- Cash -€175,087
down €175,087 (-94.2%), from €185,809 to €10,723
mainly Other debts (-€138,669) and Contributions, distributions and other (-€84,439)
- Current investments -€19,108
down €19,108 (-40.5%), from €47,204 to €28,096
- Tangible fixed assets -€7,595
down €7,595 (-60.2%), from €12,607 to €5,012
of which Furniture and vehicles: -€8,052
- Other debts -€138,669
down €138,669 (-70.4%), from €196,884 to €58,215
- Trade debts -€35,937
down €35,937 (-84.1%), from €42,755 to €6,818
- Reserves -€32,030
down €32,030 (-100%), from €32,030 to €0
- Financial income -€7,382
down €7,382 (-78.9%), from €9,358 to €1,976
- Gross operating margin +€5,587
up €5,587 (+9.1%), from €61,598 to €67,184
- Depreciation -€5,268
down €5,268 (-72.9%), from €7,230 to €1,962
- Financial charges -€2,264
down €2,264 (-95.9%), from €2,361 to €97
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 | €301,070 | €94,340 | -€206,730 | -68.7% |
| Fixed assets | 21/28 | €13,507 | €5,912 | -€7,595 | -56.2% |
| Tangible fixed assets | 22/27 | €12,607 | €5,012 | -€7,595 | -60.2% |
| Plant, machinery and equipment | 23 | €768 | €1,225 | +€457 | +59.5% |
| Furniture and vehicles | 24 | €11,839 | €3,787 | -€8,052 | -68.0% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €287,564 | €88,428 | -€199,136 | -69.2% |
| Amounts receivable within one year | 40/41 | €51,340 | €49,378 | -€1,963 | -3.8% |
| Trade receivables | 40 | €31,438 | €44,489 | +€13,051 | +41.5% |
| Other amounts receivable | 41 | €19,902 | €4,888 | -€15,014 | -75.4% |
| Current investments | 50/53 | €47,204 | €28,096 | -€19,108 | -40.5% |
| Cash at bank and in hand | 54/58 | €185,809 | €10,723 | -€175,087 | -94.2% |
| Deferred charges and accrued income | 490/1 | €3,210 | €231 | -€2,979 | -92.8% |
| Total equity and liabilities | 10/49 | €301,070 | €94,340 | -€206,730 | -68.7% |
| Equity | 10/15 | €50,630 | €18,600 | -€32,030 | -63.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €32,030 | €0 | -€32,030 | -100% |
| Distributable reserves | 133 | €32,030 | €0 | -€32,030 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €250,440 | €75,740 | -€174,700 | -69.8% |
| Amounts payable within one year | 42/48 | €250,410 | €75,532 | -€174,879 | -69.8% |
| Trade debts | 44 | €42,755 | €6,818 | -€35,937 | -84.1% |
| Suppliers | 440/4 | €42,755 | €6,818 | -€35,937 | -84.1% |
| Advances received on contracts in progress | 46 | - | €189 | +€189 | |
| Taxes, remuneration and social security | 45 | €10,771 | €10,310 | -€461 | -4.3% |
| Taxes | 450/3 | €10,771 | €10,310 | -€461 | -4.3% |
| Other amounts payable | 47/48 | €196,884 | €58,215 | -€138,669 | -70.4% |
| Accrued charges and deferred income | 492/3 | €30 | €208 | +€179 | +602% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,230 | €1,962 | -€5,268 | -72.9% |
| Other operating charges | 640/8 | €631 | €522 | -€108 | -17.2% |
| Gross operating margin | 9900 | €61,598 | €67,184 | +€5,587 | +9.1% |
| Operating profit (loss) | 9901 | €53,738 | €64,700 | +€10,963 | +20.4% |
| Financial income | 75/76B | €9,358 | €1,976 | -€7,382 | -78.9% |
| Recurring financial income | 75 | €9,358 | €1,976 | -€7,382 | -78.9% |
| Financial charges | 65/66B | €2,361 | €97 | -€2,264 | -95.9% |
| Recurring financial charges | 65 | €2,361 | €97 | -€2,264 | -95.9% |
| Profit (loss) for the period before taxes | 9903 | €60,735 | €66,580 | +€5,844 | +9.6% |
| Income taxes | 67/77 | €13,705 | €14,170 | +€466 | +3.4% |
| Profit (loss) for the period | 9904 | €47,030 | €52,409 | +€5,379 | +11.4% |
| Profit (loss) for the period to be appropriated | 9905 | €47,030 | €52,409 | +€5,379 | +11.4% |
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.