Consult2Sort: 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.
Consult2Sort
Largest movements
- Current investments -€154,860
no longer reported in 2025 (was €154,860)
- Cash +€37,911
up €37,911 (+1445.6%), from €2,622 to €40,533
mainly Current investments (+€154,860) and Depreciation (+€14,830)
- Tangible fixed assets -€11,722
down €11,722 (-5.3%), from €221,813 to €210,090
of which Land and buildings: -€14,740
- Receivables within one year +€10,205
up €10,205 (+631.2%), from €1,617 to €11,822
- Tax, wage and social debts -€60,560
down €60,560 (-99.0%), from €61,145 to €585
- Profit (loss) carried forward -€37,725
down €37,725, from €273 to -€37,452
- Other debts -€18,296
down €18,296 (-27.6%), from €66,397 to €48,101
- Taxes -€61,603
down €61,603 (-99.0%), from €62,231 to €628
- Gross operating margin -€37,742
down €37,742, from €18,504 to -€19,238
- Financial charges -€845
down €845 (-85.9%), from €984 to €139
- Other operating charges +€666
up €666 (+18.8%), from €3,542 to €4,208
- Depreciation +€238
up €238 (+1.6%), from €14,592 to €14,830
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 | €381,061 | €262,866 | -€118,195 | -31.0% |
| Fixed assets | 21/28 | €221,961 | €210,239 | -€11,722 | -5.3% |
| Tangible fixed assets | 22/27 | €221,813 | €210,090 | -€11,722 | -5.3% |
| Land and buildings | 22 | €221,813 | €207,073 | -€14,740 | -6.6% |
| Furniture and vehicles | 24 | - | €3,018 | +€3,018 | |
| Financial fixed assets | 28 | €149 | €149 | = | 0.0% |
| Current assets | 29/58 | €159,099 | €52,627 | -€106,472 | -66.9% |
| Amounts receivable within one year | 40/41 | €1,617 | €11,822 | +€10,205 | +631.2% |
| Other amounts receivable | 41 | €1,617 | €11,822 | +€10,205 | +631.2% |
| Current investments | 50/53 | €154,860 | - | -€154,860 | |
| Cash at bank and in hand | 54/58 | €2,622 | €40,533 | +€37,911 | +1445.6% |
| Deferred charges and accrued income | 490/1 | - | €271 | +€271 | |
| Total equity and liabilities | 10/49 | €381,061 | €262,866 | -€118,195 | -31.0% |
| Equity | 10/15 | €251,723 | €213,998 | -€37,725 | -15.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €231,450 | €231,450 | = | 0.0% |
| Distributable reserves | 133 | €231,450 | €231,450 | = | 0.0% |
| Profit (loss) carried forward | 14 | €273 | -€37,452 | -€37,725 | |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €0 | - | = | |
| Amounts payable | 17/49 | €129,338 | €48,868 | -€80,469 | -62.2% |
| Amounts payable within one year | 42/48 | €129,338 | €48,868 | -€80,469 | -62.2% |
| Trade debts | 44 | €1,796 | €182 | -€1,614 | -89.9% |
| Suppliers | 440/4 | €1,796 | €182 | -€1,614 | -89.9% |
| Taxes, remuneration and social security | 45 | €61,145 | €585 | -€60,560 | -99.0% |
| Taxes | 450/3 | €61,145 | €585 | -€60,560 | -99.0% |
| Other amounts payable | 47/48 | €66,397 | €48,101 | -€18,296 | -27.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,592 | €14,830 | +€238 | +1.6% |
| Other operating charges | 640/8 | €3,542 | €4,208 | +€666 | +18.8% |
| Non-recurring operating charges | 66A | -€178,874 | €0 | +€178,874 | |
| Gross operating margin | 9900 | €18,504 | -€19,238 | -€37,742 | |
| Operating profit (loss) | 9901 | €179,244 | -€38,276 | -€217,520 | |
| Financial income | 75/76B | €1,444 | €1,318 | -€125 | -8.7% |
| Recurring financial income | 75 | €1,444 | €1,318 | -€125 | -8.7% |
| Financial charges | 65/66B | €984 | €139 | -€845 | -85.9% |
| Recurring financial charges | 65 | €984 | €139 | -€845 | -85.9% |
| Profit (loss) for the period before taxes | 9903 | €179,703 | -€37,097 | -€216,801 | |
| Income taxes | 67/77 | €62,231 | €628 | -€61,603 | -99.0% |
| Profit (loss) for the period | 9904 | €117,472 | -€37,725 | -€155,198 | |
| Profit (loss) for the period to be appropriated | 9905 | €117,472 | -€37,725 | -€155,198 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.