CONSUMER LAB: 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.
CONSUMER LAB
Largest movements
- Receivables after one year +€43,643
up €43,643 (+42.3%), from €103,295 to €146,938
- Cash -€38,990
down €38,990 (-74.6%), from €52,282 to €13,292
mainly Receivables after one year (-€43,643) and Tax, wage and social debts (-€18,024)
- Receivables within one year -€5,821
down €5,821 (-16.3%), from €35,772 to €29,951
- Tangible fixed assets +€2,136
up €2,136 (+238.8%), from €895 to €3,031
of which Furniture and vehicles: +€2,399
- Tax, wage and social debts -€18,024
down €18,024 (-59.4%), from €30,336 to €12,313
- Profit (loss) carried forward +€14,918
up €14,918 (+10.1%), from €147,963 to €162,881
- Trade debts +€3,181
up €3,181 (+29.1%), from €10,919 to €14,100
- Gross operating margin -€25,308
down €25,308 (-50.3%), from €50,288 to €24,980
- Other operating charges +€3,075
up €3,075 (+439.0%), from €700 to €3,775
- Taxes -€2,338
down €2,338 (-25.0%), from €9,349 to €7,011
- Financial income +€1,544
up €1,544 (+73.6%), from €2,099 to €3,643
- Financial charges -€1,134
down €1,134 (-45.3%), from €2,506 to €1,372
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 | €196,384 | €197,074 | +€689 | +0.4% |
| Fixed assets | 21/28 | €4,758 | €6,894 | +€2,136 | +44.9% |
| Tangible fixed assets | 22/27 | €895 | €3,031 | +€2,136 | +238.8% |
| Furniture and vehicles | 24 | €390 | €2,790 | +€2,399 | +615.0% |
| Other tangible fixed assets | 26 | €504 | €241 | -€263 | -52.2% |
| Financial fixed assets | 28 | €3,863 | €3,863 | = | 0.0% |
| Current assets | 29/58 | €191,627 | €190,180 | -€1,447 | -0.8% |
| Amounts receivable after more than one year | 29 | €103,295 | €146,938 | +€43,643 | +42.3% |
| Other amounts receivable | 291 | €103,295 | €146,938 | +€43,643 | +42.3% |
| Amounts receivable within one year | 40/41 | €35,772 | €29,951 | -€5,821 | -16.3% |
| Trade receivables | 40 | €35,772 | €29,951 | -€5,821 | -16.3% |
| Cash at bank and in hand | 54/58 | €52,282 | €13,292 | -€38,990 | -74.6% |
| Deferred charges and accrued income | 490/1 | €278 | - | -€278 | |
| Total equity and liabilities | 10/49 | €196,384 | €197,074 | +€689 | +0.4% |
| Equity | 10/15 | €154,163 | €169,081 | +€14,918 | +9.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €147,963 | €162,881 | +€14,918 | +10.1% |
| Amounts payable | 17/49 | €42,221 | €27,992 | -€14,229 | -33.7% |
| Amounts payable within one year | 42/48 | €42,221 | €27,992 | -€14,229 | -33.7% |
| Trade debts | 44 | €10,919 | €14,100 | +€3,181 | +29.1% |
| Suppliers | 440/4 | €10,919 | €14,100 | +€3,181 | +29.1% |
| Taxes, remuneration and social security | 45 | €30,336 | €12,313 | -€18,024 | -59.4% |
| Taxes | 450/3 | €30,336 | €12,313 | -€18,024 | -59.4% |
| Other amounts payable | 47/48 | €965 | €1,580 | +€614 | +63.6% |
| Non-recurring operating income | 76A | - | €2,231 | +€2,231 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,229 | €713 | -€515 | -41.9% |
| Other operating charges | 640/8 | €700 | €3,775 | +€3,075 | +439.0% |
| Gross operating margin | 9900 | €50,288 | €24,980 | -€25,308 | -50.3% |
| Operating profit (loss) | 9901 | €48,359 | €20,491 | -€27,867 | -57.6% |
| Financial income | 75/76B | €2,099 | €3,643 | +€1,544 | +73.6% |
| Recurring financial income | 75 | €2,099 | €3,643 | +€1,544 | +73.6% |
| Financial charges | 65/66B | €2,506 | €1,372 | -€1,134 | -45.3% |
| Recurring financial charges | 65 | €2,506 | €1,372 | -€1,134 | -45.3% |
| Profit (loss) for the period before taxes | 9903 | €47,952 | €22,762 | -€25,190 | -52.5% |
| Income taxes | 67/77 | €9,349 | €7,011 | -€2,338 | -25.0% |
| Profit (loss) for the period | 9904 | €38,603 | €15,751 | -€22,851 | -59.2% |
| Profit (loss) for the period to be appropriated | 9905 | €38,603 | €15,751 | -€22,851 | -59.2% |
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 2 October 2026 via checked.be.