consulT2B: 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.
consulT2B
Largest movements
- Receivables within one year -€1.6m
down €1.6m (-54.3%), from €2.9m to €1.3m
of which Trade receivables: -€1.4m
- Financial fixed assets +€967,952
up €967,952 (+21.2%), from €4.6m to €5.5m
- Deferred charges and accrued income +€83,949
new in 2025: €83,949
- Tax, wage and social debts -€453,200
down €453,200 (-63.5%), from €713,521 to €260,320
- Other debts +€190,500
up €190,500 (+300.1%), from €63,479 to €253,979
- Reserves -€138,611
down €138,611 (-10.9%), from €1.3m to €1.1m
- Trade debts -€93,352
down €93,352 (-54.3%), from €172,077 to €78,725
- Gross operating margin -€1.4m
down €1.4m, from €1.4m to -€22,957
- Taxes -€260,314
down €260,314 (-100.0%), from €260,321 to €7
- Financial charges -€223,311
down €223,311 (-45.8%), from €487,459 to €264,147
- Financial income +€89,612
up €89,612 (+149.3%), from €60,015 to €149,627
- Other operating charges -€15,551
down €15,551 (-93.2%), from €16,677 to €1,126
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 | €7,429,325 | €6,931,117 | -€498,209 | -6.7% |
| Fixed assets | 21/28 | €4,564,877 | €5,532,830 | +€967,952 | +21.2% |
| Financial fixed assets | 28 | €4,564,877 | €5,532,830 | +€967,952 | +21.2% |
| Current assets | 29/58 | €2,864,448 | €1,398,287 | -€1.5m | -51.2% |
| Amounts receivable within one year | 40/41 | €2,860,617 | €1,306,917 | -€1.6m | -54.3% |
| Trade receivables | 40 | €1,427,800 | €19,965 | -€1.4m | -98.6% |
| Other amounts receivable | 41 | €1,432,817 | €1,286,952 | -€145,865 | -10.2% |
| Cash at bank and in hand | 54/58 | €3,831 | €7,420 | +€3,590 | +93.7% |
| Deferred charges and accrued income | 490/1 | - | €83,949 | +€83,949 | |
| Total equity and liabilities | 10/49 | €7,429,325 | €6,931,117 | -€498,209 | -6.7% |
| Equity | 10/15 | €1,279,842 | €1,141,231 | -€138,611 | -10.8% |
| Contributions | 10/11 | €3,289 | €3,289 | = | 0.0% |
| Reserves | 13 | €1,275,670 | €1,137,059 | -€138,611 | -10.9% |
| Distributable reserves | 133 | €1,275,670 | €1,137,059 | -€138,611 | -10.9% |
| Profit (loss) carried forward | 14 | €883 | €883 | = | 0.0% |
| Amounts payable | 17/49 | €6,149,484 | €5,789,886 | -€359,598 | -5.8% |
| Amounts payable after more than one year | 17 | €3,694,340 | €3,694,340 | = | 0.0% |
| Financial debts | 170/4 | €2,129,463 | €2,129,463 | = | 0.0% |
| Other amounts payable | 178/9 | €1,564,876 | €1,564,876 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,415,052 | €2,042,471 | -€372,581 | -15.4% |
| Current portion of amounts payable after more than one year | 42 | €449,447 | €449,447 | = | 0.0% |
| Financial debts | 43 | €1,016,528 | €1,000,000 | -€16,528 | -1.6% |
| Credit institutions | 430/8 | €1,016,528 | €1,000,000 | -€16,528 | -1.6% |
| Trade debts | 44 | €172,077 | €78,725 | -€93,352 | -54.3% |
| Suppliers | 440/4 | €172,077 | €78,725 | -€93,352 | -54.3% |
| Taxes, remuneration and social security | 45 | €713,521 | €260,320 | -€453,200 | -63.5% |
| Taxes | 450/3 | €713,521 | €260,320 | -€453,200 | -63.5% |
| Other amounts payable | 47/48 | €63,479 | €253,979 | +€190,500 | +300.1% |
| Accrued charges and deferred income | 492/3 | €40,092 | €53,075 | +€12,983 | +32.4% |
| Other operating charges | 640/8 | €16,677 | €1,126 | -€15,551 | -93.2% |
| Gross operating margin | 9900 | €1,385,187 | -€22,957 | -€1.4m | |
| Operating profit (loss) | 9901 | €1,368,510 | -€24,083 | -€1.4m | |
| Financial income | 75/76B | €60,015 | €149,627 | +€89,612 | +149.3% |
| Recurring financial income | 75 | €60,015 | €149,627 | +€89,612 | +149.3% |
| Financial charges | 65/66B | €487,459 | €264,147 | -€223,311 | -45.8% |
| Recurring financial charges | 65 | €487,459 | €264,147 | -€223,311 | -45.8% |
| Profit (loss) for the period before taxes | 9903 | €941,067 | -€138,603 | -€1.1m | |
| Income taxes | 67/77 | €260,321 | €7 | -€260,314 | -100.0% |
| Profit (loss) for the period | 9904 | €680,746 | -€138,611 | -€819,356 | |
| Profit (loss) for the period to be appropriated | 9905 | €680,746 | -€138,611 | -€819,356 |
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.