Enter 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.
Enter Consult
Largest movements
- Receivables within one year +€8,613
up €8,613 (+53.4%), from €16,136 to €24,749
of which Other amounts receivable: +€10,009
- Cash -€6,611
down €6,611 (-27.2%), from €24,297 to €17,687
mainly Receivables within one year (-€8,613) and Tax, wage and social debts (-€5,881)
- Tangible fixed assets -€789
down €789 (-31.4%), from €2,511 to €1,722
- Reserves +€7,293
up €7,293 (+22.6%), from €32,312 to €39,605
- Tax, wage and social debts -€5,881
down €5,881 (-62.8%), from €9,362 to €3,481
- Gross operating margin +€1,539
up €1,539 (+10.5%), from €14,661 to €16,199
- Depreciation +€296
up €296 (+34.0%), from €869 to €1,165
- Taxes +€196
up €196 (+4.4%), from €4,502 to €4,698
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €42,944 | €44,157 | +€1,213 | +2.8% |
| Fixed assets | 21/28 | €2,511 | €1,722 | -€789 | -31.4% |
| Tangible fixed assets | 22/27 | €2,511 | €1,722 | -€789 | -31.4% |
| Plant, machinery and equipment | 23 | €2,511 | €1,722 | -€789 | -31.4% |
| Current assets | 29/58 | €40,433 | €42,435 | +€2,002 | +5.0% |
| Amounts receivable within one year | 40/41 | €16,136 | €24,749 | +€8,613 | +53.4% |
| Trade receivables | 40 | €14,561 | €13,165 | -€1,396 | -9.6% |
| Other amounts receivable | 41 | €1,575 | €11,584 | +€10,009 | +635.6% |
| Cash at bank and in hand | 54/58 | €24,297 | €17,687 | -€6,611 | -27.2% |
| Total equity and liabilities | 10/49 | €42,944 | €44,157 | +€1,213 | +2.8% |
| Equity | 10/15 | €33,312 | €40,605 | +€7,293 | +21.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €32,312 | €39,605 | +€7,293 | +22.6% |
| Distributable reserves | 133 | €32,312 | €39,605 | +€7,293 | +22.6% |
| Amounts payable | 17/49 | €9,632 | €3,552 | -€6,080 | -63.1% |
| Amounts payable within one year | 42/48 | €9,632 | €3,552 | -€6,080 | -63.1% |
| Trade debts | 44 | €237 | €71 | -€166 | -70.2% |
| Suppliers | 440/4 | €237 | €71 | -€166 | -70.2% |
| Taxes, remuneration and social security | 45 | €9,362 | €3,481 | -€5,881 | -62.8% |
| Taxes | 450/3 | €9,362 | €3,481 | -€5,881 | -62.8% |
| Other amounts payable | 47/48 | €33 | - | -€33 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €869 | €1,165 | +€296 | +34.0% |
| Other operating charges | 640/8 | €1,006 | €975 | -€31 | -3.1% |
| Gross operating margin | 9900 | €14,661 | €16,199 | +€1,539 | +10.5% |
| Operating profit (loss) | 9901 | €12,786 | €14,060 | +€1,274 | +10.0% |
| Financial income | 75/76B | €0 | €63 | +€63 | +62700.0% |
| Recurring financial income | 75 | €0 | €63 | +€63 | +62700.0% |
| Financial charges | 65/66B | €271 | €414 | +€143 | +52.7% |
| Recurring financial charges | 65 | €271 | €414 | +€143 | +52.7% |
| Profit (loss) for the period before taxes | 9903 | €12,515 | €13,709 | +€1,194 | +9.5% |
| Income taxes | 67/77 | €4,502 | €4,698 | +€196 | +4.4% |
| Profit (loss) for the period | 9904 | €8,013 | €9,011 | +€998 | +12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,013 | €9,011 | +€998 | +12.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.