ConsultActively: 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.
ConsultActively
Largest movements
- Cash +€2,877
up €2,877 (+28.6%), from €10,070 to €12,946
mainly Net result for the year (+€3,065) and Other debts (+€481)
- Receivables within one year +€1,132
up €1,132 (+123.5%), from €917 to €2,049
of which Trade receivables: +€650
- Tangible fixed assets -€335
down €335 (-43.2%), from €776 to €441
- Reserves +€3,065
up €3,065 (+119.0%), from €2,575 to €5,640
- Other debts +€481
up €481 (+4.7%), from €10,316 to €10,796
- Trade debts +€417
up €417 (+244.9%), from €170 to €587
- Tax, wage and social debts -€299
no longer reported in 2025 (was €299)
- Gross operating margin -€3,745
down €3,745 (-43.4%), from €8,625 to €4,879
- Taxes +€747
up €747 (+250.0%), from €299 to €1,046
- Other operating charges +€330
up €330 (+284.6%), from €116 to €446
- Financial income +€152
new in 2025: €152
of which Financial income: +€152
- Depreciation -€105
down €105 (-23.8%), from €441 to €335
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 | €21,960 | €25,623 | +€3,663 | +16.7% |
| Fixed assets | 21/28 | €945 | €610 | -€335 | -35.5% |
| Tangible fixed assets | 22/27 | €776 | €441 | -€335 | -43.2% |
| Plant, machinery and equipment | 23 | €776 | €441 | -€335 | -43.2% |
| Financial fixed assets | 28 | €169 | €169 | = | 0.0% |
| Current assets | 29/58 | €21,015 | €25,013 | +€3,999 | +19.0% |
| Amounts receivable within one year | 40/41 | €917 | €2,049 | +€1,132 | +123.5% |
| Trade receivables | 40 | - | €650 | +€650 | |
| Other amounts receivable | 41 | €917 | €1,399 | +€482 | +52.6% |
| Current investments | 50/53 | €10,028 | €10,018 | -€10 | -0.1% |
| Cash at bank and in hand | 54/58 | €10,070 | €12,946 | +€2,877 | +28.6% |
| Total equity and liabilities | 10/49 | €21,960 | €25,623 | +€3,663 | +16.7% |
| Equity | 10/15 | €11,175 | €14,240 | +€3,065 | +27.4% |
| Contributions | 10/11 | €8,600 | €8,600 | = | 0.0% |
| Reserves | 13 | €2,575 | €5,640 | +€3,065 | +119.0% |
| Distributable reserves | 133 | €2,575 | €5,640 | +€3,065 | +119.0% |
| Amounts payable | 17/49 | €10,785 | €11,383 | +€598 | +5.5% |
| Amounts payable within one year | 42/48 | €10,785 | €11,383 | +€598 | +5.5% |
| Trade debts | 44 | €170 | €587 | +€417 | +244.9% |
| Suppliers | 440/4 | €170 | €587 | +€417 | +244.9% |
| Taxes, remuneration and social security | 45 | €299 | - | -€299 | |
| Taxes | 450/3 | €299 | - | -€299 | |
| Other amounts payable | 47/48 | €10,316 | €10,796 | +€481 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €441 | €335 | -€105 | -23.8% |
| Other operating charges | 640/8 | €116 | €446 | +€330 | +284.6% |
| Gross operating margin | 9900 | €8,625 | €4,879 | -€3,745 | -43.4% |
| Operating profit (loss) | 9901 | €8,068 | €4,097 | -€3,971 | -49.2% |
| Financial income | 75/76B | - | €152 | +€152 | |
| Recurring financial income | 75 | - | €152 | +€152 | |
| Non-recurring financial income | 76B | - | €152 | +€152 | |
| Financial charges | 65/66B | €116 | €138 | +€22 | +18.8% |
| Recurring financial charges | 65 | €116 | €138 | +€22 | +18.8% |
| Profit (loss) for the period before taxes | 9903 | €7,952 | €4,111 | -€3,840 | -48.3% |
| Income taxes | 67/77 | €299 | €1,046 | +€747 | +250.0% |
| Profit (loss) for the period | 9904 | €7,653 | €3,065 | -€4,588 | -59.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,653 | €3,065 | -€4,588 | -59.9% |
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.