CONSULT4IT: 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.
CONSULT4IT
Largest movements
- Receivables within one year -€111,677
down €111,677 (-65.8%), from €169,813 to €58,136
of which Trade receivables: -€89,712
- Stocks and contracts +€6,400
new in 2025: €6,400
- Cash -€4,315
down €4,315 (-100.0%), from €4,315 to €0
mainly Net result for the year (-€161,927) and Contributions, distributions and other (-€21,653)
- Profit (loss) carried forward -€161,927
new in 2025: -€161,927
- Tax, wage and social debts +€22,130
up €22,130 (+59.8%), from €36,993 to €59,123
- Reserves -€21,653
down €21,653 (-16.9%), from €128,148 to €106,495
of which Distributable reserves: -€21,653
- Debts after one year +€13,881
new in 2025: €13,881
- Current portion of long-term debt +€13,088
new in 2025: €13,088
- Gross operating margin -€122,442
down €122,442, from €64,970 to -€57,473
- Write-downs +€77,495
new in 2025: €77,495
- Taxes -€15,078
down €15,078 (-95.9%), from €15,724 to €646
- Financial charges +€4,707
up €4,707 (+41.1%), from €11,440 to €16,147
- Financial income -€1,417
down €1,417 (-97.3%), from €1,456 to €39
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 | €194,345 | €83,289 | -€111,055 | -57.1% |
| Fixed assets | 21/28 | €15,723 | €15,199 | -€523 | -3.3% |
| Tangible fixed assets | 22/27 | €15,723 | €15,199 | -€523 | -3.3% |
| Plant, machinery and equipment | 23 | €6,914 | €6,018 | -€896 | -13.0% |
| Furniture and vehicles | 24 | €8,809 | €9,181 | +€373 | +4.2% |
| Current assets | 29/58 | €178,622 | €68,090 | -€110,532 | -61.9% |
| Stocks and contracts in progress | 3 | - | €6,400 | +€6,400 | |
| Stocks | 30/36 | - | €6,400 | +€6,400 | |
| Amounts receivable within one year | 40/41 | €169,813 | €58,136 | -€111,677 | -65.8% |
| Trade receivables | 40 | €119,934 | €30,222 | -€89,712 | -74.8% |
| Other amounts receivable | 41 | €49,879 | €27,914 | -€21,965 | -44.0% |
| Current investments | 50/53 | €2,164 | €2,164 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,315 | €0 | -€4,315 | -100.0% |
| Deferred charges and accrued income | 490/1 | €2,330 | €1,390 | -€940 | -40.4% |
| Total equity and liabilities | 10/49 | €194,345 | €83,289 | -€111,055 | -57.1% |
| Equity | 10/15 | €129,148 | -€54,432 | -€183,580 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €128,148 | €106,495 | -€21,653 | -16.9% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €128,048 | €106,395 | -€21,653 | -16.9% |
| Profit (loss) carried forward | 14 | - | -€161,927 | -€161,927 | |
| Amounts payable | 17/49 | €65,197 | €137,721 | +€72,524 | +111.2% |
| Amounts payable after more than one year | 17 | - | €13,881 | +€13,881 | |
| Financial debts | 170/4 | - | €13,881 | +€13,881 | |
| Amounts payable within one year | 42/48 | €65,197 | €123,840 | +€58,643 | +89.9% |
| Current portion of amounts payable after more than one year | 42 | - | €13,088 | +€13,088 | |
| Financial debts | 43 | - | €9,340 | +€9,340 | |
| Credit institutions | 430/8 | - | €9,340 | +€9,340 | |
| Trade debts | 44 | €28,204 | €34,233 | +€6,028 | +21.4% |
| Suppliers | 440/4 | €28,204 | €34,233 | +€6,028 | +21.4% |
| Taxes, remuneration and social security | 45 | €36,993 | €59,123 | +€22,130 | +59.8% |
| Taxes | 450/3 | €36,993 | €59,123 | +€22,130 | +59.8% |
| Other amounts payable | 47/48 | - | €8,057 | +€8,057 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,109 | €8,271 | +€1,162 | +16.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €77,495 | +€77,495 | |
| Other operating charges | 640/8 | €1,765 | €1,935 | +€169 | +9.6% |
| Gross operating margin | 9900 | €64,970 | -€57,473 | -€122,442 | |
| Operating profit (loss) | 9901 | €56,095 | -€145,173 | -€201,269 | |
| Financial income | 75/76B | €1,456 | €39 | -€1,417 | -97.3% |
| Recurring financial income | 75 | €1,456 | €39 | -€1,417 | -97.3% |
| Financial charges | 65/66B | €11,440 | €16,147 | +€4,707 | +41.1% |
| Recurring financial charges | 65 | €11,440 | €16,147 | +€4,707 | +41.1% |
| Profit (loss) for the period before taxes | 9903 | €46,111 | -€161,281 | -€207,392 | |
| Income taxes | 67/77 | €15,724 | €646 | -€15,078 | -95.9% |
| Profit (loss) for the period | 9904 | €30,388 | -€161,927 | -€192,315 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,388 | -€161,927 | -€192,315 |
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 11 October 2026 via checked.be.