CONSULTATIE: 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.
CONSULTATIE
Largest movements
- Cash -€22,915
down €22,915 (-74.5%), from €30,773 to €7,858
- Receivables within one year +€6,490
up €6,490 (+229%), from €2,828 to €9,319
of which Other amounts receivable: +€6,490
- Intangible fixed assets -€2,080
down €2,080 (-99.4%), from €2,092 to €12
- Tangible fixed assets -€1,908
down €1,908 (-5.2%), from €36,902 to €34,994
of which Other tangible fixed assets: -€4,694
- Deferred charges and accrued income -€1,111
down €1,111 (-49.3%), from €2,254 to €1,143
- Trade debts -€14,836
down €14,836 (-52.0%), from €28,553 to €13,717
- Tax, wage and social debts -€6,959
down €6,959 (-93.1%), from €7,474 to €515
of which Remuneration and social security: -€6,009
- Gross operating margin -€31,475
down €31,475 (-56.4%), from €55,855 to €24,379
- Staff costs -€24,372
down €24,372 (-71.0%), from €34,348 to €9,976
- Other operating charges -€4,002
down €4,002 (-71.0%), from €5,637 to €1,635
- Depreciation -€2,596
down €2,596 (-17.9%), from €14,540 to €11,944
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €74,975 | €53,451 | -€21,524 | -28.7% |
| Fixed assets | 21/28 | €39,119 | €35,131 | -€3,988 | -10.2% |
| Intangible fixed assets | 21 | €2,092 | €12 | -€2,080 | -99.4% |
| Tangible fixed assets | 22/27 | €36,902 | €34,994 | -€1,908 | -5.2% |
| Plant, machinery and equipment | 23 | €825 | €7,670 | +€6,844 | +829% |
| Furniture and vehicles | 24 | €5,620 | €1,562 | -€4,058 | -72.2% |
| Other tangible fixed assets | 26 | €30,456 | €25,762 | -€4,694 | -15.4% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €35,856 | €18,320 | -€17,536 | -48.9% |
| Amounts receivable within one year | 40/41 | €2,828 | €9,319 | +€6,490 | +229% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €2,828 | €9,319 | +€6,490 | +229% |
| Cash at bank and in hand | 54/58 | €30,773 | €7,858 | -€22,915 | -74.5% |
| Deferred charges and accrued income | 490/1 | €2,254 | €1,143 | -€1,111 | -49.3% |
| Total equity and liabilities | 10/49 | €74,975 | €53,451 | -€21,524 | -28.7% |
| Equity | 10/15 | €20,000 | €20,000 | = | 0.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable | 17/49 | €54,975 | €33,451 | -€21,524 | -39.2% |
| Amounts payable within one year | 42/48 | €54,975 | €33,451 | -€21,524 | -39.2% |
| Trade debts | 44 | €28,553 | €13,717 | -€14,836 | -52.0% |
| Suppliers | 440/4 | €28,553 | €13,717 | -€14,836 | -52.0% |
| Taxes, remuneration and social security | 45 | €7,474 | €515 | -€6,959 | -93.1% |
| Taxes | 450/3 | €1,465 | €515 | -€950 | -64.8% |
| Remuneration and social security | 454/9 | €6,009 | €0 | -€6,009 | -100% |
| Other amounts payable | 47/48 | €18,948 | €19,219 | +€271 | +1.4% |
| Remuneration, social security and pensions | 62 | €34,348 | €9,976 | -€24,372 | -71.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,540 | €11,944 | -€2,596 | -17.9% |
| Other operating charges | 640/8 | €5,637 | €1,635 | -€4,002 | -71.0% |
| Gross operating margin | 9900 | €55,855 | €24,379 | -€31,475 | -56.4% |
| Operating profit (loss) | 9901 | €1,329 | €825 | -€504 | -38.0% |
| Financial income | 75/76B | €3 | €0 | -€3 | -100% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100% |
| Financial charges | 65/66B | €30 | €49 | +€19 | +63.6% |
| Recurring financial charges | 65 | €30 | €49 | +€19 | +63.6% |
| Profit (loss) for the period before taxes | 9903 | €1,302 | €775 | -€527 | -40.4% |
| Income taxes | 67/77 | €1,302 | €775 | -€527 | -40.4% |
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 21 October 2026 via checked.be.