ESG 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.
ESG CONSULT
Largest movements
- Cash +€66,245
up €66,245 (+264.8%), from €25,017 to €91,262
mainly Net result for the year (+€79,488) and Tax, wage and social debts (+€12,511)
- Receivables within one year +€36,215
up €36,215 (+266.5%), from €13,587 to €49,802
- Current investments -€11,578
no longer reported in 2025 (was €11,578)
- Tangible fixed assets +€2,365
up €2,365 (+122.9%), from €1,924 to €4,289
of which Furniture and vehicles: +€1,408
- Deferred charges and accrued income -€1,954
down €1,954 (-17.0%), from €11,516 to €9,562
- Reserves +€79,488
up €79,488 (+189.0%), from €42,057 to €121,545
- Tax, wage and social debts +€12,511
up €12,511 (+70.1%), from €17,859 to €30,370
- Gross operating margin +€47,593
up €47,593 (+89.2%), from €53,372 to €100,965
- Taxes +€9,792
up €9,792 (+88.9%), from €11,017 to €20,809
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 | €63,622 | €154,915 | +€91,293 | +143.5% |
| Fixed assets | 21/28 | €1,924 | €4,289 | +€2,365 | +122.9% |
| Tangible fixed assets | 22/27 | €1,924 | €4,289 | +€2,365 | +122.9% |
| Land and buildings | 22 | €216 | €121 | -€95 | -44.0% |
| Furniture and vehicles | 24 | - | €1,408 | +€1,408 | |
| Other tangible fixed assets | 26 | €1,708 | €2,760 | +€1,052 | +61.6% |
| Current assets | 29/58 | €61,698 | €150,626 | +€88,928 | +144.1% |
| Amounts receivable within one year | 40/41 | €13,587 | €49,802 | +€36,215 | +266.5% |
| Trade receivables | 40 | €13,587 | €49,802 | +€36,215 | +266.5% |
| Current investments | 50/53 | €11,578 | - | -€11,578 | |
| Cash at bank and in hand | 54/58 | €25,017 | €91,262 | +€66,245 | +264.8% |
| Deferred charges and accrued income | 490/1 | €11,516 | €9,562 | -€1,954 | -17.0% |
| Total equity and liabilities | 10/49 | €63,622 | €154,915 | +€91,293 | +143.5% |
| Equity | 10/15 | €45,057 | €124,545 | +€79,488 | +176.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €42,057 | €121,545 | +€79,488 | +189.0% |
| Non-distributable reserves | 130/1 | €42,057 | €121,545 | +€79,488 | +189.0% |
| Other | 1319 | €42,057 | €121,545 | +€79,488 | +189.0% |
| Amounts payable | 17/49 | €18,565 | €30,370 | +€11,805 | +63.6% |
| Amounts payable within one year | 42/48 | €18,565 | €30,370 | +€11,805 | +63.6% |
| Trade debts | 44 | €706 | - | -€706 | |
| Suppliers | 440/4 | €706 | - | -€706 | |
| Taxes, remuneration and social security | 45 | €17,859 | €30,370 | +€12,511 | +70.1% |
| Taxes | 450/3 | €17,859 | €30,370 | +€12,511 | +70.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €195 | €611 | +€416 | +213.3% |
| Other operating charges | 640/8 | €66 | - | -€66 | |
| Gross operating margin | 9900 | €53,372 | €100,965 | +€47,593 | +89.2% |
| Operating profit (loss) | 9901 | €53,111 | €100,354 | +€47,243 | +89.0% |
| Financial charges | 65/66B | €37 | €57 | +€20 | +54.1% |
| Recurring financial charges | 65 | €37 | €57 | +€20 | +54.1% |
| Profit (loss) for the period before taxes | 9903 | €53,074 | €100,297 | +€47,223 | +89.0% |
| Income taxes | 67/77 | €11,017 | €20,809 | +€9,792 | +88.9% |
| Profit (loss) for the period | 9904 | €42,057 | €79,488 | +€37,431 | +89.0% |
| Profit (loss) for the period to be appropriated | 9905 | €42,057 | €79,488 | +€37,431 | +89.0% |
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.