ConsultFin: 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.
ConsultFin
Largest movements
- Current investments +€30,000
up €30,000 (+150.0%), from €20,000 to €50,000
- Cash -€19,402
down €19,402 (-57.3%), from €33,848 to €14,446
mainly Current investments (-€30,000) and Tax, wage and social debts (-€9,842)
- Receivables within one year -€9,059
down €9,059 (-93.5%), from €9,684 to €625
of which Trade receivables: -€9,055
- Profit (loss) carried forward +€11,113
up €11,113 (+449.8%), from €2,471 to €13,584
- Tax, wage and social debts -€9,842
down €9,842 (-49.5%), from €19,865 to €10,024
- Debts after one year -€5,759
down €5,759 (-79.9%), from €7,208 to €1,449
- Other debts +€5,500
up €5,500 (+14.9%), from €36,817 to €42,317
- Gross operating margin -€52,839
down €52,839 (-47.1%), from €112,107 to €59,268
- Financial charges -€23,127
down €23,127 (-43.9%), from €52,673 to €29,546
- Other operating charges -€21,025
down €21,025 (-79.6%), from €26,412 to €5,387
- Taxes -€1,710
down €1,710 (-20.7%), from €8,243 to €6,533
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 | €80,402 | €81,496 | +€1,094 | +1.4% |
| Fixed assets | 21/28 | €15,754 | €15,211 | -€543 | -3.4% |
| Tangible fixed assets | 22/27 | €15,704 | €15,161 | -€543 | -3.5% |
| Plant, machinery and equipment | 23 | €1,400 | €816 | -€584 | -41.7% |
| Furniture and vehicles | 24 | €13,807 | €9,330 | -€4,477 | -32.4% |
| Other tangible fixed assets | 26 | €497 | €5,015 | +€4,517 | +908.4% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €64,648 | €66,285 | +€1,637 | +2.5% |
| Amounts receivable within one year | 40/41 | €9,684 | €625 | -€9,059 | -93.5% |
| Trade receivables | 40 | €9,680 | €625 | -€9,055 | -93.5% |
| Other amounts receivable | 41 | €4 | - | -€4 | |
| Current investments | 50/53 | €20,000 | €50,000 | +€30,000 | +150.0% |
| Cash at bank and in hand | 54/58 | €33,848 | €14,446 | -€19,402 | -57.3% |
| Deferred charges and accrued income | 490/1 | €1,117 | €1,215 | +€98 | +8.8% |
| Total equity and liabilities | 10/49 | €80,402 | €81,496 | +€1,094 | +1.4% |
| Equity | 10/15 | €10,471 | €21,584 | +€11,113 | +106.1% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,471 | €13,584 | +€11,113 | +449.8% |
| Amounts payable | 17/49 | €69,931 | €59,912 | -€10,019 | -14.3% |
| Amounts payable after more than one year | 17 | €7,208 | €1,449 | -€5,759 | -79.9% |
| Financial debts | 170/4 | €7,208 | €1,449 | -€5,759 | -79.9% |
| Amounts payable within one year | 42/48 | €62,723 | €58,464 | -€4,260 | -6.8% |
| Current portion of amounts payable after more than one year | 42 | €5,704 | €5,759 | +€56 | +1.0% |
| Trade debts | 44 | €337 | €363 | +€26 | +7.8% |
| Suppliers | 440/4 | €337 | €363 | +€26 | +7.8% |
| Taxes, remuneration and social security | 45 | €19,865 | €10,024 | -€9,842 | -49.5% |
| Taxes | 450/3 | €19,865 | €10,024 | -€9,842 | -49.5% |
| Other amounts payable | 47/48 | €36,817 | €42,317 | +€5,500 | +14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,854 | €7,570 | +€716 | +10.4% |
| Other operating charges | 640/8 | €26,412 | €5,387 | -€21,025 | -79.6% |
| Gross operating margin | 9900 | €112,107 | €59,268 | -€52,839 | -47.1% |
| Operating profit (loss) | 9901 | €78,841 | €46,311 | -€32,530 | -41.3% |
| Financial income | 75/76B | €346 | €882 | +€536 | +155.1% |
| Recurring financial income | 75 | €346 | €882 | +€536 | +155.1% |
| Financial charges | 65/66B | €52,673 | €29,546 | -€23,127 | -43.9% |
| Recurring financial charges | 65 | €52,673 | €29,546 | -€23,127 | -43.9% |
| Profit (loss) for the period before taxes | 9903 | €26,513 | €17,646 | -€8,867 | -33.4% |
| Income taxes | 67/77 | €8,243 | €6,533 | -€1,710 | -20.7% |
| Profit (loss) for the period | 9904 | €18,270 | €11,113 | -€7,157 | -39.2% |
| Profit (loss) for the period to be appropriated | 9905 | €18,270 | €11,113 | -€7,157 | -39.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.