CONSULTHINK: 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.
CONSULTHINK
Largest movements
- Cash +€238,614
up €238,614 (+485%), from €49,184 to €287,798
mainly Current investments (+€200,000) and Net result for the year (+€34,792)
- Current investments -€200,000
no longer reported in 2025 (was €200,000)
- Reserves +€33,126
up €33,126 (+22.5%), from €147,121 to €180,247
- Tax, wage and social debts +€4,548
up €4,548 (+89.7%), from €5,072 to €9,620
- Gross operating margin +€15,188
up €15,188 (+43.4%), from €35,028 to €50,216
- Taxes +€11,981
up €11,981 (+266%), from €4,506 to €16,487
- Financial income +€7,004
up €7,004 (+748%), from €936 to €7,940
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.
Derived cash bridge
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 | €263,543 | €300,693 | +€37,150 | +14.1% |
| Current assets | 29/58 | €263,543 | €300,693 | +€37,150 | +14.1% |
| Amounts receivable within one year | 40/41 | €14,359 | €12,895 | -€1,464 | -10.2% |
| Trade receivables | 40 | €10,308 | €12,895 | +€2,587 | +25.1% |
| Other amounts receivable | 41 | €4,051 | - | -€4,051 | |
| Current investments | 50/53 | €200,000 | - | -€200,000 | |
| Cash at bank and in hand | 54/58 | €49,184 | €287,798 | +€238,614 | +485% |
| Total equity and liabilities | 10/49 | €263,543 | €300,693 | +€37,150 | +14.1% |
| Equity | 10/15 | €167,121 | €200,247 | +€33,126 | +19.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €147,121 | €180,247 | +€33,126 | +22.5% |
| Distributable reserves | 133 | €147,121 | €180,247 | +€33,126 | +22.5% |
| Amounts payable | 17/49 | €96,422 | €100,446 | +€4,023 | +4.2% |
| Amounts payable within one year | 42/48 | €90,459 | €94,609 | +€4,150 | +4.6% |
| Trade debts | 44 | €3,884 | €1,638 | -€2,245 | -57.8% |
| Suppliers | 440/4 | €3,884 | €1,638 | -€2,245 | -57.8% |
| Taxes, remuneration and social security | 45 | €5,072 | €9,620 | +€4,548 | +89.7% |
| Taxes | 450/3 | €5,072 | €9,620 | +€4,548 | +89.7% |
| Other amounts payable | 47/48 | €81,503 | €83,350 | +€1,847 | +2.3% |
| Accrued charges and deferred income | 492/3 | €5,963 | €5,837 | -€127 | -2.1% |
| Other operating charges | 640/8 | €928 | €925 | -€2 | -0.3% |
| Gross operating margin | 9900 | €35,028 | €50,216 | +€15,188 | +43.4% |
| Operating profit (loss) | 9901 | €34,100 | €49,291 | +€15,191 | +44.5% |
| Financial income | 75/76B | €936 | €7,940 | +€7,004 | +748% |
| Recurring financial income | 75 | €936 | €7,940 | +€7,004 | +748% |
| Financial charges | 65/66B | €6,137 | €5,951 | -€187 | -3.0% |
| Recurring financial charges | 65 | €6,137 | €5,951 | -€187 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €28,899 | €51,280 | +€22,381 | +77.4% |
| Income taxes | 67/77 | €4,506 | €16,487 | +€11,981 | +266% |
| Profit (loss) for the period | 9904 | €24,392 | €34,792 | +€10,400 | +42.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,392 | €34,792 | +€10,400 | +42.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.