CONSULTMATIC: 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.
CONSULTMATIC
Largest movements
- Current investments +€128,866
up €128,866 (+38.8%), from €331,727 to €460,593
- Cash -€111,338
down €111,338 (-87.2%), from €127,690 to €16,352
mainly Current investments (-€128,866) and Debts after one year (-€21,888)
- Tangible fixed assets -€15,666
down €15,666 (-3.0%), from €518,685 to €503,019
of which Land and buildings: -€15,687
- Other debts +€23,623
up €23,623 (+8.0%), from €294,549 to €318,172
- Debts after one year -€21,888
down €21,888 (-9.9%), from €221,115 to €199,227
- Purchases and services -€9,735
down €9,735 (-6.4%), from €151,795 to €142,059
- Gross operating margin +€8,146
up €8,146 (+17.5%), from €46,455 to €54,601
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 | €1,005,969 | €1,003,206 | -€2,762 | -0.3% |
| Formation expenses | 20 | €1,081 | €1,081 | = | 0.0% |
| Fixed assets | 21/28 | €518,685 | €503,019 | -€15,666 | -3.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €518,685 | €503,019 | -€15,666 | -3.0% |
| Land and buildings | 22 | €504,233 | €488,546 | -€15,687 | -3.1% |
| Furniture and vehicles | 24 | €14,452 | €14,473 | +€21 | +0.1% |
| Current assets | 29/58 | €486,203 | €499,106 | +€12,904 | +2.7% |
| Amounts receivable within one year | 40/41 | €26,785 | €22,161 | -€4,624 | -17.3% |
| Trade receivables | 40 | €21,785 | €22,161 | +€376 | +1.7% |
| Other amounts receivable | 41 | €5,000 | - | -€5,000 | |
| Current investments | 50/53 | €331,727 | €460,593 | +€128,866 | +38.8% |
| Cash at bank and in hand | 54/58 | €127,690 | €16,352 | -€111,338 | -87.2% |
| Total equity and liabilities | 10/49 | €1,005,969 | €1,003,206 | -€2,762 | -0.3% |
| Equity | 10/15 | €477,475 | €476,518 | -€957 | -0.2% |
| Reserves | 13 | €484,453 | €484,453 | = | 0.0% |
| Distributable reserves | 133 | €484,453 | €484,453 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,978 | -€7,935 | -€957 | -13.7% |
| Amounts payable | 17/49 | €528,494 | €526,688 | -€1,806 | -0.3% |
| Amounts payable after more than one year | 17 | €221,115 | €199,227 | -€21,888 | -9.9% |
| Financial debts | 170/4 | €221,115 | €199,227 | -€21,888 | -9.9% |
| Amounts payable within one year | 42/48 | €298,260 | €320,169 | +€21,908 | +7.3% |
| Trade debts | 44 | €3,482 | €610 | -€2,872 | -82.5% |
| Suppliers | 440/4 | €3,482 | €610 | -€2,872 | -82.5% |
| Taxes, remuneration and social security | 45 | €229 | €1,387 | +€1,157 | +505.0% |
| Taxes | 450/3 | €229 | €1,387 | +€1,157 | +505.0% |
| Other amounts payable | 47/48 | €294,549 | €318,172 | +€23,623 | +8.0% |
| Accrued charges and deferred income | 492/3 | €9,118 | €7,292 | -€1,826 | -20.0% |
| Turnover | 70 | €198,250 | €196,660 | -€1,590 | -0.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €151,795 | €142,059 | -€9,735 | -6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,030 | €20,946 | -€1,084 | -4.9% |
| Other operating charges | 640/8 | €373 | €2,027 | +€1,654 | +443.9% |
| Gross operating margin | 9900 | €46,455 | €54,601 | +€8,146 | +17.5% |
| Operating profit (loss) | 9901 | €24,053 | €31,628 | +€7,575 | +31.5% |
| Financial income | 75/76B | €88 | €633 | +€544 | +617.6% |
| Recurring financial income | 75 | €88 | €633 | +€544 | +617.6% |
| Financial charges | 65/66B | €30,916 | €31,831 | +€914 | +3.0% |
| Recurring financial charges | 65 | €30,916 | €31,831 | +€914 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,775 | €430 | +€7,205 | |
| Income taxes | 67/77 | €203 | €1,387 | +€1,184 | +582.7% |
| Profit (loss) for the period | 9904 | -€6,978 | -€957 | +€6,022 | +86.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,978 | -€957 | +€6,022 | +86.3% |
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 9 October 2026 via checked.be.