ConsultPoint: 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.
ConsultPoint
Largest movements
- Receivables within one year +€26,644
up €26,644 (+18.3%), from €145,846 to €172,490
of which Other amounts receivable: +€26,417
- Cash +€6,253
up €6,253 (+76.7%), from €8,157 to €14,410
mainly Net result for the year (+€36,142) and Trade debts (+€655)
- Reserves +€36,000
up €36,000 (+35.3%), from €101,860 to €137,860
of which Distributable reserves: +€36,000
- Tax, wage and social debts -€4,018
down €4,018 (-10.9%), from €36,862 to €32,844
- Gross operating margin +€8,688
up €8,688 (+18.0%), from €48,161 to €56,850
- Taxes +€5,495
up €5,495 (+50.5%), from €10,890 to €16,385
- Other operating charges -€1,357
down €1,357 (-59.8%), from €2,270 to €913
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 | €154,120 | €186,900 | +€32,779 | +21.3% |
| Fixed assets | 21/28 | €118 | €0 | -€118 | -100.0% |
| Tangible fixed assets | 22/27 | €118 | €0 | -€118 | -100.0% |
| Furniture and vehicles | 24 | €118 | €0 | -€118 | -100.0% |
| Current assets | 29/58 | €154,003 | €186,900 | +€32,897 | +21.4% |
| Amounts receivable within one year | 40/41 | €145,846 | €172,490 | +€26,644 | +18.3% |
| Trade receivables | 40 | €12,792 | €13,019 | +€227 | +1.8% |
| Other amounts receivable | 41 | €133,054 | €159,471 | +€26,417 | +19.9% |
| Cash at bank and in hand | 54/58 | €8,157 | €14,410 | +€6,253 | +76.7% |
| Total equity and liabilities | 10/49 | €154,120 | €186,900 | +€32,779 | +21.3% |
| Equity | 10/15 | €114,736 | €150,878 | +€36,142 | +31.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €101,860 | €137,860 | +€36,000 | +35.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €100,000 | €136,000 | +€36,000 | +36.0% |
| Profit (loss) carried forward | 14 | €476 | €618 | +€142 | +29.9% |
| Amounts payable | 17/49 | €39,385 | €36,022 | -€3,363 | -8.5% |
| Amounts payable within one year | 42/48 | €39,385 | €36,022 | -€3,363 | -8.5% |
| Trade debts | 44 | €2,522 | €3,178 | +€655 | +26.0% |
| Suppliers | 440/4 | €2,522 | €3,178 | +€655 | +26.0% |
| Taxes, remuneration and social security | 45 | €36,862 | €32,844 | -€4,018 | -10.9% |
| Taxes | 450/3 | €36,862 | €32,844 | -€4,018 | -10.9% |
| Other amounts payable | 47/48 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €568 | €118 | -€450 | -79.3% |
| Other operating charges | 640/8 | €2,270 | €913 | -€1,357 | -59.8% |
| Gross operating margin | 9900 | €48,161 | €56,850 | +€8,688 | +18.0% |
| Operating profit (loss) | 9901 | €45,324 | €55,820 | +€10,496 | +23.2% |
| Financial income | 75/76B | €0 | €21 | +€21 | +210200.0% |
| Recurring financial income | 75 | €0 | €21 | +€21 | +210200.0% |
| Financial charges | 65/66B | €3,136 | €3,313 | +€177 | +5.6% |
| Recurring financial charges | 65 | €3,136 | €3,313 | +€177 | +5.6% |
| Profit (loss) for the period before taxes | 9903 | €42,187 | €52,527 | +€10,340 | +24.5% |
| Income taxes | 67/77 | €10,890 | €16,385 | +€5,495 | +50.5% |
| Profit (loss) for the period | 9904 | €31,297 | €36,142 | +€4,845 | +15.5% |
| Profit (loss) for the period to be appropriated | 9905 | €31,297 | €36,142 | +€4,845 | +15.5% |
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 11 October 2026 via checked.be.