CONSULT4SOLITION: 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.
CONSULT4SOLITION
Largest movements
- Tangible fixed assets +€197,852
up €197,852 (+8480.0%), from €2,333 to €200,185
of which Land and buildings: +€197,106
- Current investments -€155,000
no longer reported in 2025 (was €155,000)
- Cash +€34,301
up €34,301 (+91.9%), from €37,335 to €71,637
mainly Current investments (+€155,000) and Net result for the year (+€60,995)
- Receivables after one year -€16,550
down €16,550 (-14.5%), from €114,128 to €97,578
- Reserves +€59,329
up €59,329 (+18.8%), from €315,828 to €375,157
of which Distributable reserves: +€59,329
- Depreciation +€21,461
up €21,461 (+7478.1%), from €287 to €21,748
- Gross operating margin +€20,176
up €20,176 (+23.2%), from €87,031 to €107,207
- Other operating charges +€7,192
up €7,192 (+412.6%), from €1,743 to €8,935
- Financial income +€5,178
up €5,178 (+133.8%), from €3,871 to €9,049
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 | €345,131 | €405,205 | +€60,074 | +17.4% |
| Fixed assets | 21/28 | €2,333 | €200,185 | +€197,852 | +8480.0% |
| Tangible fixed assets | 22/27 | €2,333 | €200,185 | +€197,852 | +8480.0% |
| Land and buildings | 22 | - | €197,106 | +€197,106 | |
| Plant, machinery and equipment | 23 | €421 | €183 | -€238 | -56.5% |
| Furniture and vehicles | 24 | €1,912 | €2,896 | +€984 | +51.4% |
| Current assets | 29/58 | €342,798 | €205,020 | -€137,778 | -40.2% |
| Amounts receivable after more than one year | 29 | €114,128 | €97,578 | -€16,550 | -14.5% |
| Other amounts receivable | 291 | €114,128 | €97,578 | -€16,550 | -14.5% |
| Amounts receivable within one year | 40/41 | €35,086 | €32,979 | -€2,107 | -6.0% |
| Trade receivables | 40 | €18,135 | €16,429 | -€1,706 | -9.4% |
| Other amounts receivable | 41 | €16,951 | €16,550 | -€401 | -2.4% |
| Current investments | 50/53 | €155,000 | - | -€155,000 | |
| Cash at bank and in hand | 54/58 | €37,335 | €71,637 | +€34,301 | +91.9% |
| Deferred charges and accrued income | 490/1 | €1,248 | €2,826 | +€1,578 | +126.5% |
| Total equity and liabilities | 10/49 | €345,131 | €405,205 | +€60,074 | +17.4% |
| Equity | 10/15 | €322,028 | €381,357 | +€59,329 | +18.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €315,828 | €375,157 | +€59,329 | +18.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €313,968 | €373,297 | +€59,329 | +18.9% |
| Amounts payable | 17/49 | €23,103 | €23,848 | +€745 | +3.2% |
| Amounts payable after more than one year | 17 | €6,133 | €7,368 | +€1,234 | +20.1% |
| Other amounts payable | 178/9 | €6,133 | €7,368 | +€1,234 | +20.1% |
| Amounts payable within one year | 42/48 | €16,778 | €16,283 | -€494 | -2.9% |
| Financial debts | 43 | - | €3 | +€3 | |
| Credit institutions | 430/8 | - | €3 | +€3 | |
| Trade debts | 44 | €799 | €1,517 | +€719 | +90.0% |
| Suppliers | 440/4 | €799 | €1,517 | +€719 | +90.0% |
| Taxes, remuneration and social security | 45 | €14,859 | €13,596 | -€1,263 | -8.5% |
| Taxes | 450/3 | €14,859 | €13,596 | -€1,263 | -8.5% |
| Other amounts payable | 47/48 | €1,120 | €1,166 | +€46 | +4.1% |
| Accrued charges and deferred income | 492/3 | €192 | €197 | +€6 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €287 | €21,748 | +€21,461 | +7478.1% |
| Other operating charges | 640/8 | €1,743 | €8,935 | +€7,192 | +412.6% |
| Non-recurring operating charges | 66A | - | €116 | +€116 | |
| Gross operating margin | 9900 | €87,031 | €107,207 | +€20,176 | +23.2% |
| Operating profit (loss) | 9901 | €85,001 | €76,407 | -€8,593 | -10.1% |
| Financial income | 75/76B | €3,871 | €9,049 | +€5,178 | +133.8% |
| Recurring financial income | 75 | €3,871 | €9,049 | +€5,178 | +133.8% |
| Financial charges | 65/66B | €145 | €71 | -€75 | -51.3% |
| Recurring financial charges | 65 | €82 | €71 | -€12 | -14.1% |
| Non-recurring financial charges | 66B | €63 | - | -€63 | |
| Profit (loss) for the period before taxes | 9903 | €88,726 | €85,385 | -€3,340 | -3.8% |
| Income taxes | 67/77 | €25,413 | €24,391 | -€1,023 | -4.0% |
| Profit (loss) for the period | 9904 | €63,313 | €60,995 | -€2,318 | -3.7% |
| Profit (loss) for the period to be appropriated | 9905 | €63,313 | €60,995 | -€2,318 | -3.7% |
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 5 October 2026 via checked.be.