DE CONSULT: 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.
DE CONSULT
Largest movements
- Tangible fixed assets -€2,355
down €2,355 (-19.5%), from €12,072 to €9,716
of which Furniture and vehicles: -€2,024
- Receivables within one year -€2,042
down €2,042 (-96.4%), from €2,118 to €75
of which Trade receivables: -€2,118
- Reserves -€4,241
down €4,241 (-52.7%), from €8,049 to €3,808
of which Distributable reserves: -€4,241
- Tax, wage and social debts -€362
no longer reported in 2025 (was €362)
- Gross operating margin -€4,130
down €4,130, from €2,933 to -€1,197
- Depreciation -€148
down €148 (-5.9%), from €2,503 to €2,355
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 | €17,716 | €13,263 | -€4,453 | -25.1% |
| Fixed assets | 21/28 | €12,072 | €9,716 | -€2,355 | -19.5% |
| Tangible fixed assets | 22/27 | €12,072 | €9,716 | -€2,355 | -19.5% |
| Plant, machinery and equipment | 23 | €387 | €57 | -€331 | -85.4% |
| Furniture and vehicles | 24 | €11,684 | €9,660 | -€2,024 | -17.3% |
| Current assets | 29/58 | €5,645 | €3,547 | -€2,098 | -37.2% |
| Amounts receivable within one year | 40/41 | €2,118 | €75 | -€2,042 | -96.4% |
| Trade receivables | 40 | €2,118 | - | -€2,118 | |
| Other amounts receivable | 41 | - | €75 | +€75 | |
| Cash at bank and in hand | 54/58 | €3,527 | €3,471 | -€56 | -1.6% |
| Total equity and liabilities | 10/49 | €17,716 | €13,263 | -€4,453 | -25.1% |
| Equity | 10/15 | €14,249 | €10,008 | -€4,241 | -29.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €8,049 | €3,808 | -€4,241 | -52.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €6,189 | €1,948 | -€4,241 | -68.5% |
| Amounts payable | 17/49 | €3,467 | €3,255 | -€212 | -6.1% |
| Amounts payable within one year | 42/48 | €3,117 | €2,755 | -€362 | -11.6% |
| Taxes, remuneration and social security | 45 | €362 | - | -€362 | |
| Taxes | 450/3 | €362 | - | -€362 | |
| Other amounts payable | 47/48 | €2,755 | €2,755 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €350 | €500 | +€150 | +42.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,503 | €2,355 | -€148 | -5.9% |
| Other operating charges | 640/8 | €525 | €531 | +€7 | +1.2% |
| Gross operating margin | 9900 | €2,933 | -€1,197 | -€4,130 | |
| Operating profit (loss) | 9901 | -€95 | -€4,084 | -€3,988 | -4191.7% |
| Financial charges | 65/66B | €139 | €157 | +€18 | +13.3% |
| Recurring financial charges | 65 | €139 | €157 | +€18 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | -€234 | -€4,241 | -€4,007 | -1713.8% |
| Profit (loss) for the period | 9904 | -€234 | -€4,241 | -€4,007 | -1713.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€234 | -€4,241 | -€4,007 | -1713.8% |
Source: filed annual accounts (NBB), fiscal 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.