CONSULT13: 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.
CONSULT13
Largest movements
- Receivables within one year -€46,032
down €46,032 (-99.4%), from €46,304 to €272
of which Other amounts receivable: -€38,001
- Cash +€45,252
up €45,252 (+173.8%), from €26,036 to €71,288
mainly Receivables within one year (+€46,032) and Net result for the year (+€18,034)
- Receivables after one year -€14,857
down €14,857 (-90.1%), from €16,488 to €1,631
- Tangible fixed assets -€10,379
down €10,379 (-4.5%), from €229,899 to €219,520
of which Land and buildings: -€9,019
- Debts after one year -€34,374
down €34,374 (-14.9%), from €230,502 to €196,128
- Reserves +€18,034
up €18,034 (+31.8%), from €56,689 to €74,723
of which Distributable reserves: +€18,034
- Trade debts -€11,626
down €11,626 (-92.8%), from €12,528 to €902
- Gross operating margin +€24,700
up €24,700 (+554.7%), from €4,453 to €29,153
- Other operating charges -€1,304
down €1,304 (-60.2%), from €2,167 to €862
- Depreciation -€852
down €852 (-8.0%), from €10,691 to €9,839
- Financial charges +€580
up €580 (+186.7%), from €311 to €891
- Financial income -€558
down €558 (-48.5%), from €1,151 to €592
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 | €318,726 | €292,767 | -€25,960 | -8.1% |
| Fixed assets | 21/28 | €229,899 | €219,520 | -€10,379 | -4.5% |
| Tangible fixed assets | 22/27 | €229,899 | €219,520 | -€10,379 | -4.5% |
| Land and buildings | 22 | €224,821 | €215,801 | -€9,019 | -4.0% |
| Furniture and vehicles | 24 | €5,078 | €3,718 | -€1,360 | -26.8% |
| Current assets | 29/58 | €88,828 | €73,247 | -€15,581 | -17.5% |
| Amounts receivable after more than one year | 29 | €16,488 | €1,631 | -€14,857 | -90.1% |
| Other amounts receivable | 291 | €16,488 | €1,631 | -€14,857 | -90.1% |
| Amounts receivable within one year | 40/41 | €46,304 | €272 | -€46,032 | -99.4% |
| Trade receivables | 40 | €8,303 | €272 | -€8,031 | -96.7% |
| Other amounts receivable | 41 | €38,001 | €0 | -€38,001 | -100.0% |
| Cash at bank and in hand | 54/58 | €26,036 | €71,288 | +€45,252 | +173.8% |
| Deferred charges and accrued income | 490/1 | - | €57 | +€57 | |
| Total equity and liabilities | 10/49 | €318,726 | €292,767 | -€25,960 | -8.1% |
| Equity | 10/15 | €75,239 | €93,273 | +€18,034 | +24.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €56,689 | €74,723 | +€18,034 | +31.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €20,031 | €20,031 | = | 0.0% |
| Distributable reserves | 133 | €36,658 | €54,691 | +€18,034 | +49.2% |
| Amounts payable | 17/49 | €243,488 | €199,494 | -€43,994 | -18.1% |
| Amounts payable after more than one year | 17 | €230,502 | €196,128 | -€34,374 | -14.9% |
| Other amounts payable | 178/9 | €230,502 | €196,128 | -€34,374 | -14.9% |
| Amounts payable within one year | 42/48 | €12,692 | €3,366 | -€9,326 | -73.5% |
| Trade debts | 44 | €12,528 | €902 | -€11,626 | -92.8% |
| Suppliers | 440/4 | €12,528 | €902 | -€11,626 | -92.8% |
| Taxes, remuneration and social security | 45 | €49 | €1,933 | +€1,883 | +3836.8% |
| Taxes | 450/3 | €49 | €1,933 | +€1,883 | +3836.8% |
| Other amounts payable | 47/48 | €115 | €531 | +€417 | +363.8% |
| Accrued charges and deferred income | 492/3 | €294 | €0 | -€294 | -100.0% |
| Non-recurring operating income | 76A | €422 | €0 | -€422 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,691 | €9,839 | -€852 | -8.0% |
| Other operating charges | 640/8 | €2,167 | €862 | -€1,304 | -60.2% |
| Non-recurring operating charges | 66A | - | €120 | +€120 | |
| Gross operating margin | 9900 | €4,453 | €29,153 | +€24,700 | +554.7% |
| Operating profit (loss) | 9901 | -€8,404 | €18,332 | +€26,737 | |
| Financial income | 75/76B | €1,151 | €592 | -€558 | -48.5% |
| Recurring financial income | 75 | €1,151 | €592 | -€558 | -48.5% |
| Financial charges | 65/66B | €311 | €891 | +€580 | +186.7% |
| Recurring financial charges | 65 | €311 | €891 | +€580 | +186.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,564 | €18,034 | +€25,598 | |
| Profit (loss) for the period | 9904 | -€7,564 | €18,034 | +€25,598 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,564 | €18,034 | +€25,598 |
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 7 October 2026 via checked.be.