el.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.
el.consult
Largest movements
- Receivables within one year +€2,573
up €2,573 (+19.5%), from €13,196 to €15,769
- Tangible fixed assets -€2,245
down €2,245 (-34.4%), from €6,534 to €4,289
of which Furniture and vehicles: -€1,904
- Cash +€1,741
up €1,741 (+24.5%), from €7,097 to €8,838
mainly Other debts (+€13,556) and Trade debts (+€3,957)
- Deferred charges and accrued income -€483
down €483 (-49.5%), from €974 to €492
- Other debts +€13,556
up €13,556 (+2380.3%), from €570 to €14,126
- Reserves -€12,853
down €12,853 (-100.0%), from €12,853 to €0
- Trade debts +€3,957
up €3,957 (+100.5%), from €3,939 to €7,896
- Tax, wage and social debts -€3,074
down €3,074 (-36.4%), from €8,440 to €5,367
- Gross operating margin +€1,322
up €1,322 (+22.6%), from €5,850 to €7,173
- Other operating charges +€808
up €808 (+575.2%), from €141 to €949
- Financial charges +€616
up €616 (+147.3%), from €418 to €1,034
- Taxes +€504
up €504 (+33.5%), from €1,506 to €2,010
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 | €27,801 | €29,388 | +€1,587 | +5.7% |
| Fixed assets | 21/28 | €6,534 | €4,289 | -€2,245 | -34.4% |
| Tangible fixed assets | 22/27 | €6,534 | €4,289 | -€2,245 | -34.4% |
| Plant, machinery and equipment | 23 | €426 | €85 | -€341 | -80.1% |
| Furniture and vehicles | 24 | €6,108 | €4,204 | -€1,904 | -31.2% |
| Current assets | 29/58 | €21,267 | €25,099 | +€3,832 | +18.0% |
| Amounts receivable within one year | 40/41 | €13,196 | €15,769 | +€2,573 | +19.5% |
| Trade receivables | 40 | €13,196 | €15,769 | +€2,573 | +19.5% |
| Cash at bank and in hand | 54/58 | €7,097 | €8,838 | +€1,741 | +24.5% |
| Deferred charges and accrued income | 490/1 | €974 | €492 | -€483 | -49.5% |
| Total equity and liabilities | 10/49 | €27,801 | €29,388 | +€1,587 | +5.7% |
| Equity | 10/15 | €14,853 | €2,000 | -€12,853 | -86.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €12,853 | €0 | -€12,853 | -100.0% |
| Distributable reserves | 133 | €12,853 | €0 | -€12,853 | -100.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €12,948 | €27,388 | +€14,439 | +111.5% |
| Amounts payable within one year | 42/48 | €12,948 | €27,388 | +€14,439 | +111.5% |
| Trade debts | 44 | €3,939 | €7,896 | +€3,957 | +100.5% |
| Suppliers | 440/4 | €3,939 | €7,896 | +€3,957 | +100.5% |
| Taxes, remuneration and social security | 45 | €8,440 | €5,367 | -€3,074 | -36.4% |
| Taxes | 450/3 | €8,440 | €5,367 | -€3,074 | -36.4% |
| Other amounts payable | 47/48 | €570 | €14,126 | +€13,556 | +2380.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,957 | €3,005 | +€47 | +1.6% |
| Other operating charges | 640/8 | €141 | €949 | +€808 | +575.2% |
| Gross operating margin | 9900 | €5,850 | €7,173 | +€1,322 | +22.6% |
| Operating profit (loss) | 9901 | €2,753 | €3,220 | +€467 | +17.0% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €418 | €1,034 | +€616 | +147.3% |
| Recurring financial charges | 65 | €418 | €1,034 | +€616 | +147.3% |
| Profit (loss) for the period before taxes | 9903 | €2,335 | €2,186 | -€149 | -6.4% |
| Income taxes | 67/77 | €1,506 | €2,010 | +€504 | +33.5% |
| Profit (loss) for the period | 9904 | €829 | €176 | -€653 | -78.7% |
| Profit (loss) for the period to be appropriated | 9905 | €829 | €176 | -€653 | -78.7% |
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 3 October 2026 via checked.be.