CONSULTARE: 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.
CONSULTARE
Largest movements
- Receivables within one year +€21,893
up €21,893 (+43.9%), from €49,906 to €71,800
of which Other amounts receivable: +€24,169
- Tangible fixed assets -€4,622
down €4,622 (-13.0%), from €35,563 to €30,941
of which Other tangible fixed assets: -€5,178
- Profit (loss) carried forward +€13,716
up €13,716 (+14.8%), from -€92,910 to -€79,194
- Financial charges -€160,617
down €160,617 (-99.2%), from €161,860 to €1,244
- Gross operating margin -€18,320
down €18,320 (-47.0%), from €38,977 to €20,657
- Write-downs -€1,940
no longer reported in 2025 (was €1,940)
- Other operating charges -€920
down €920 (-24.1%), from €3,812 to €2,892
- Depreciation -€781
down €781 (-11.5%), from €6,778 to €5,997
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 | €302,842 | €317,739 | +€14,897 | +4.9% |
| Fixed assets | 21/28 | €118,063 | €113,441 | -€4,622 | -3.9% |
| Tangible fixed assets | 22/27 | €35,563 | €30,941 | -€4,622 | -13.0% |
| Plant, machinery and equipment | 23 | €1,106 | €1,487 | +€381 | +34.5% |
| Furniture and vehicles | 24 | €499 | €673 | +€175 | +35.0% |
| Other tangible fixed assets | 26 | €33,959 | €28,781 | -€5,178 | -15.2% |
| Financial fixed assets | 28 | €82,500 | €82,500 | = | 0.0% |
| Current assets | 29/58 | €184,778 | €204,298 | +€19,519 | +10.6% |
| Amounts receivable after more than one year | 29 | €95,000 | €95,000 | = | 0.0% |
| Other amounts receivable | 291 | €95,000 | €95,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €2,398 | €2,274 | -€124 | -5.2% |
| Stocks | 30/36 | €2,398 | €2,274 | -€124 | -5.2% |
| Amounts receivable within one year | 40/41 | €49,906 | €71,800 | +€21,893 | +43.9% |
| Trade receivables | 40 | €16,563 | €14,288 | -€2,275 | -13.7% |
| Other amounts receivable | 41 | €33,343 | €57,512 | +€24,169 | +72.5% |
| Cash at bank and in hand | 54/58 | €36,026 | €33,231 | -€2,796 | -7.8% |
| Deferred charges and accrued income | 490/1 | €1,448 | €1,993 | +€546 | +37.7% |
| Total equity and liabilities | 10/49 | €302,842 | €317,739 | +€14,897 | +4.9% |
| Equity | 10/15 | €270,590 | €284,306 | +€13,716 | +5.1% |
| Contributions | 10/11 | €22,500 | €22,500 | = | 0.0% |
| Reserves | 13 | €341,000 | €341,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €322,250 | €322,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€92,910 | -€79,194 | +€13,716 | +14.8% |
| Amounts payable | 17/49 | €32,251 | €33,433 | +€1,182 | +3.7% |
| Amounts payable after more than one year | 17 | €25,000 | €25,000 | = | 0.0% |
| Financial debts | 170/4 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €5,523 | €6,245 | +€722 | +13.1% |
| Financial debts | 43 | €1,000 | €1,000 | = | 0.0% |
| Credit institutions | 430/8 | €1,000 | €1,000 | = | 0.0% |
| Trade debts | 44 | €1,713 | €1,526 | -€187 | -10.9% |
| Suppliers | 440/4 | €1,713 | €1,526 | -€187 | -10.9% |
| Taxes, remuneration and social security | 45 | €2,790 | €3,439 | +€649 | +23.2% |
| Taxes | 450/3 | €2,790 | €3,439 | +€649 | +23.2% |
| Other amounts payable | 47/48 | €19 | €280 | +€261 | +1338.8% |
| Accrued charges and deferred income | 492/3 | €1,728 | €2,188 | +€460 | +26.6% |
| Non-recurring operating income | 76A | - | €1,810 | +€1,810 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,778 | €5,997 | -€781 | -11.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,940 | - | -€1,940 | |
| Other operating charges | 640/8 | €3,812 | €2,892 | -€920 | -24.1% |
| Gross operating margin | 9900 | €38,977 | €20,657 | -€18,320 | -47.0% |
| Operating profit (loss) | 9901 | €26,448 | €11,768 | -€14,680 | -55.5% |
| Financial income | 75/76B | €3,644 | €3,881 | +€237 | +6.5% |
| Recurring financial income | 75 | €3,644 | €3,881 | +€237 | +6.5% |
| Financial charges | 65/66B | €161,860 | €1,244 | -€160,617 | -99.2% |
| Recurring financial charges | 65 | €161,860 | €1,244 | -€160,617 | -99.2% |
| Profit (loss) for the period before taxes | 9903 | -€131,769 | €14,405 | +€146,174 | |
| Income taxes | 67/77 | €737 | €689 | -€48 | -6.5% |
| Profit (loss) for the period | 9904 | -€132,506 | €13,716 | +€146,221 | |
| Profit (loss) for the period to be appropriated | 9905 | -€132,506 | €13,716 | +€146,221 |
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 9 October 2026 via checked.be.