EXTCONSULT: 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.
EXTCONSULT
Largest movements
- Cash -€46,033
down €46,033 (-34.5%), from €133,405 to €87,372
mainly Contributions, distributions and other (-€159,190) and Tax, wage and social debts (-€17,116)
- Receivables within one year -€10,414
down €10,414 (-27.9%), from €37,326 to €26,912
of which Other amounts receivable: -€13,578
- Tangible fixed assets -€2,235
down €2,235 (-43.5%), from €5,137 to €2,903
- Profit (loss) carried forward -€136,072
no longer reported in 2025 (was €136,072)
- Other debts +€95,690
new in 2025: €95,690
- Tax, wage and social debts -€17,116
down €17,116 (-51.7%), from €33,103 to €15,987
- Gross operating margin -€32,523
down €32,523 (-50.9%), from €63,894 to €31,371
- Taxes -€6,619
down €6,619 (-52.2%), from €12,687 to €6,067
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 | €176,187 | €117,538 | -€58,649 | -33.3% |
| Fixed assets | 21/28 | €5,137 | €2,903 | -€2,235 | -43.5% |
| Tangible fixed assets | 22/27 | €5,137 | €2,903 | -€2,235 | -43.5% |
| Furniture and vehicles | 24 | €5,137 | €2,903 | -€2,235 | -43.5% |
| Current assets | 29/58 | €171,050 | €114,636 | -€56,414 | -33.0% |
| Amounts receivable within one year | 40/41 | €37,326 | €26,912 | -€10,414 | -27.9% |
| Trade receivables | 40 | €5,925 | €9,090 | +€3,165 | +53.4% |
| Other amounts receivable | 41 | €31,401 | €17,822 | -€13,578 | -43.2% |
| Cash at bank and in hand | 54/58 | €133,405 | €87,372 | -€46,033 | -34.5% |
| Deferred charges and accrued income | 490/1 | €319 | €352 | +€33 | +10.3% |
| Total equity and liabilities | 10/49 | €176,187 | €117,538 | -€58,649 | -33.3% |
| Equity | 10/15 | €141,072 | €5,000 | -€136,072 | -96.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €136,072 | - | -€136,072 | |
| Amounts payable | 17/49 | €35,115 | €112,538 | +€77,423 | +220.5% |
| Amounts payable within one year | 42/48 | €35,115 | €112,538 | +€77,423 | +220.5% |
| Trade debts | 44 | €2,012 | €861 | -€1,151 | -57.2% |
| Suppliers | 440/4 | €2,012 | €861 | -€1,151 | -57.2% |
| Taxes, remuneration and social security | 45 | €33,103 | €15,987 | -€17,116 | -51.7% |
| Taxes | 450/3 | €33,103 | €15,987 | -€17,116 | -51.7% |
| Other amounts payable | 47/48 | - | €95,690 | +€95,690 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,456 | €2,712 | +€256 | +10.4% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €63,894 | €31,371 | -€32,523 | -50.9% |
| Operating profit (loss) | 9901 | €61,438 | €28,259 | -€33,179 | -54.0% |
| Financial income | 75/76B | €959 | €1,043 | +€85 | +8.8% |
| Recurring financial income | 75 | €959 | €1,043 | +€85 | +8.8% |
| Financial charges | 65/66B | €106 | €117 | +€11 | +9.9% |
| Recurring financial charges | 65 | €106 | €117 | +€11 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | €62,290 | €29,186 | -€33,105 | -53.1% |
| Income taxes | 67/77 | €12,687 | €6,067 | -€6,619 | -52.2% |
| Profit (loss) for the period | 9904 | €49,603 | €23,118 | -€26,485 | -53.4% |
| Profit (loss) for the period to be appropriated | 9905 | €49,603 | €23,118 | -€26,485 | -53.4% |
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 28 September 2026 via checked.be.