ENDOCRINE CONSULT: 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.
ENDOCRINE CONSULT
Largest movements
- Cash -€56,133
down €56,133 (-19.7%), from €285,066 to €228,932
mainly Contributions, distributions and other (-€161,713) and Current investments (-€31,034)
- Current investments +€31,034
up €31,034 (+51.7%), from €60,000 to €91,034
- Deferred charges and accrued income -€4,202
down €4,202 (-12.5%), from €33,714 to €29,512
- Reserves -€66,910
down €66,910 (-29.4%), from €227,596 to €160,686
- Other debts +€51,175
up €51,175 (+46.0%), from €111,213 to €162,388
- Tax, wage and social debts -€15,219
down €15,219 (-54.0%), from €28,184 to €12,965
- Taxes +€9,173
up €9,173 (+31.4%), from €29,210 to €38,383
- Financial charges +€4,966
up €4,966 (+2157.6%), from €230 to €5,196
- Gross operating margin +€4,228
up €4,228 (+3.1%), from €136,634 to €140,861
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 | €380,489 | €350,027 | -€30,462 | -8.0% |
| Fixed assets | 21/28 | €1,710 | €549 | -€1,160 | -67.9% |
| Tangible fixed assets | 22/27 | €1,660 | €499 | -€1,160 | -69.9% |
| Furniture and vehicles | 24 | €1,660 | €499 | -€1,160 | -69.9% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €378,779 | €349,478 | -€29,301 | -7.7% |
| Current investments | 50/53 | €60,000 | €91,034 | +€31,034 | +51.7% |
| Cash at bank and in hand | 54/58 | €285,066 | €228,932 | -€56,133 | -19.7% |
| Deferred charges and accrued income | 490/1 | €33,714 | €29,512 | -€4,202 | -12.5% |
| Total equity and liabilities | 10/49 | €380,489 | €350,027 | -€30,462 | -8.0% |
| Equity | 10/15 | €239,996 | €173,087 | -€66,909 | -27.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €227,596 | €160,686 | -€66,910 | -29.4% |
| Distributable reserves | 133 | €227,596 | €160,686 | -€66,910 | -29.4% |
| Profit (loss) carried forward | 14 | - | €1 | +€1 | |
| Amounts payable | 17/49 | €140,493 | €176,940 | +€36,447 | +25.9% |
| Amounts payable within one year | 42/48 | €139,398 | €175,812 | +€36,414 | +26.1% |
| Trade debts | 44 | - | €459 | +€459 | |
| Suppliers | 440/4 | - | €459 | +€459 | |
| Taxes, remuneration and social security | 45 | €28,184 | €12,965 | -€15,219 | -54.0% |
| Taxes | 450/3 | €28,184 | €12,965 | -€15,219 | -54.0% |
| Other amounts payable | 47/48 | €111,213 | €162,388 | +€51,175 | +46.0% |
| Accrued charges and deferred income | 492/3 | €1,095 | €1,128 | +€33 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,160 | €1,160 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,276 | €1,317 | +€41 | +3.2% |
| Gross operating margin | 9900 | €136,634 | €140,861 | +€4,228 | +3.1% |
| Operating profit (loss) | 9901 | €134,197 | €138,384 | +€4,186 | +3.1% |
| Financial charges | 65/66B | €230 | €5,196 | +€4,966 | +2157.6% |
| Recurring financial charges | 65 | €230 | €5,196 | +€4,966 | +2157.6% |
| Profit (loss) for the period before taxes | 9903 | €133,967 | €133,188 | -€779 | -0.6% |
| Income taxes | 67/77 | €29,210 | €38,383 | +€9,173 | +31.4% |
| Profit (loss) for the period | 9904 | €104,757 | €94,804 | -€9,953 | -9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €104,757 | €94,804 | -€9,953 | -9.5% |
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 10 October 2026 via checked.be.