Eté Conseils: 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.
Eté Conseils
Largest movements
- Cash +€34,315
up €34,315 (+11.9%), from €287,863 to €322,178
mainly Net result for the year (+€103,018) and Other debts (+€96,301)
- Tangible fixed assets -€9,391
down €9,391 (-65.5%), from €14,342 to €4,951
of which Furniture and vehicles: -€8,645
- Receivables within one year -€6,597
down €6,597 (-41.7%), from €15,832 to €9,235
of which Other amounts receivable: -€6,053
- Other debts +€96,301
up €96,301 (+120%), from €80,130 to €176,430
- Reserves -€83,379
down €83,379 (-18.8%), from €444,340 to €360,961
of which Distributable reserves: -€83,379
- Turnover +€3,940
up €3,940 (+1.7%), from €227,360 to €231,300
- Purchases and services +€3,645
up €3,645 (+5.4%), from €67,922 to €71,567
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.
Derived cash bridge
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 | €554,564 | €572,953 | +€18,389 | +3.3% |
| Fixed assets | 21/28 | €150,188 | €140,797 | -€9,391 | -6.3% |
| Tangible fixed assets | 22/27 | €14,342 | €4,951 | -€9,391 | -65.5% |
| Plant, machinery and equipment | 23 | €3,641 | €2,895 | -€746 | -20.5% |
| Furniture and vehicles | 24 | €10,701 | €2,056 | -€8,645 | -80.8% |
| Financial fixed assets | 28 | €135,846 | €135,846 | = | 0.0% |
| Current assets | 29/58 | €404,377 | €432,156 | +€27,780 | +6.9% |
| Amounts receivable within one year | 40/41 | €15,832 | €9,235 | -€6,597 | -41.7% |
| Trade receivables | 40 | €8,712 | €8,168 | -€545 | -6.3% |
| Other amounts receivable | 41 | €7,120 | €1,067 | -€6,053 | -85.0% |
| Current investments | 50/53 | €99,998 | €99,998 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €287,863 | €322,178 | +€34,315 | +11.9% |
| Deferred charges and accrued income | 490/1 | €683 | €745 | +€62 | +9.1% |
| Total equity and liabilities | 10/49 | €554,564 | €572,953 | +€18,389 | +3.3% |
| Equity | 10/15 | €464,340 | €380,961 | -€83,379 | -18.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €444,340 | €360,961 | -€83,379 | -18.8% |
| Tax-exempt reserves | 132 | €24 | €24 | = | 0.0% |
| Distributable reserves | 133 | €444,315 | €360,936 | -€83,379 | -18.8% |
| Amounts payable | 17/49 | €90,225 | €191,993 | +€101,768 | +113% |
| Amounts payable within one year | 42/48 | €89,838 | €191,593 | +€101,755 | +113% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €906 | €1,910 | +€1,004 | +111% |
| Suppliers | 440/4 | €906 | €1,910 | +€1,004 | +111% |
| Taxes, remuneration and social security | 45 | €8,802 | €13,253 | +€4,451 | +50.6% |
| Taxes | 450/3 | €5,663 | €13,253 | +€7,590 | +134% |
| Remuneration and social security | 454/9 | €3,139 | €0 | -€3,139 | -100% |
| Other amounts payable | 47/48 | €80,130 | €176,430 | +€96,301 | +120% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Turnover | 70 | €227,360 | €231,300 | +€3,940 | +1.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €67,922 | €71,567 | +€3,645 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,460 | €9,391 | -€69 | -0.7% |
| Other operating charges | 640/8 | €507 | €499 | -€8 | -1.5% |
| Gross operating margin | 9900 | €161,163 | €161,513 | +€350 | +0.2% |
| Operating profit (loss) | 9901 | €151,197 | €151,623 | +€426 | +0.3% |
| Financial income | 75/76B | €228 | €526 | +€298 | +131% |
| Recurring financial income | 75 | €228 | €526 | +€298 | +131% |
| Financial charges | 65/66B | €185 | €184 | -€2 | -1.0% |
| Recurring financial charges | 65 | €185 | €184 | -€2 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €151,240 | €151,966 | +€726 | +0.5% |
| Income taxes | 67/77 | €48,512 | €48,948 | +€436 | +0.9% |
| Profit (loss) for the period | 9904 | €102,728 | €103,018 | +€290 | +0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €102,728 | €103,018 | +€290 | +0.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.