Filip Stroobant 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.
Filip Stroobant Consult
Largest movements
- Receivables within one year -€924,647
down €924,647 (-94.8%), from €974,942 to €50,295
of which Other amounts receivable: -€941,609
- Current investments +€200,000
new in 2026: €200,000
- Cash +€15,758
up €15,758 (+33.9%), from €46,435 to €62,194
mainly Receivables within one year (+€924,647) and Net result for the year (+€173,701)
- Other debts -€328,947
down €328,947 (-83.2%), from €395,317 to €66,370
- Contributions -€244,845
down €244,845 (-73.6%), from €332,500 to €87,655
- Reserves -€125,494
down €125,494 (-45.5%), from €275,637 to €150,142
- Tax, wage and social debts -€10,786
down €10,786 (-63.5%), from €16,977 to €6,191
- Financial income +€83,895
up €83,895 (+32,128%), from €261 to €84,157
of which Non-recurring financial income: +€82,688
- Gross operating margin +€29,476
up €29,476 (+26.7%), from €110,393 to €139,869
- Financial charges -€22,210
down €22,210 (-50.6%), from €43,935 to €21,725
- Taxes +€11,126
up €11,126 (+85.7%), from €12,975 to €24,101
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.
Derived cash bridge
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 | €1,028,435 | €319,008 | -€709,427 | -69.0% |
| Fixed assets | 21/28 | €5,266 | €4,474 | -€792 | -15.0% |
| Tangible fixed assets | 22/27 | €5,266 | €4,474 | -€792 | -15.0% |
| Plant, machinery and equipment | 23 | €4,192 | €2,009 | -€2,183 | -52.1% |
| Furniture and vehicles | 24 | €1,074 | €2,465 | +€1,391 | +130% |
| Current assets | 29/58 | €1,023,169 | €314,534 | -€708,635 | -69.3% |
| Amounts receivable within one year | 40/41 | €974,942 | €50,295 | -€924,647 | -94.8% |
| Trade receivables | 40 | €24,699 | €41,661 | +€16,962 | +68.7% |
| Other amounts receivable | 41 | €950,243 | €8,634 | -€941,609 | -99.1% |
| Current investments | 50/53 | - | €200,000 | +€200,000 | |
| Cash at bank and in hand | 54/58 | €46,435 | €62,194 | +€15,758 | +33.9% |
| Deferred charges and accrued income | 490/1 | €1,791 | €2,045 | +€254 | +14.2% |
| Total equity and liabilities | 10/49 | €1,028,435 | €319,008 | -€709,427 | -69.0% |
| Equity | 10/15 | €608,137 | €237,797 | -€370,340 | -60.9% |
| Contributions | 10/11 | €332,500 | €87,655 | -€244,845 | -73.6% |
| Reserves | 13 | €275,637 | €150,142 | -€125,494 | -45.5% |
| Distributable reserves | 133 | €275,637 | €150,142 | -€125,494 | -45.5% |
| Amounts payable | 17/49 | €420,298 | €81,211 | -€339,087 | -80.7% |
| Amounts payable within one year | 42/48 | €416,925 | €78,487 | -€338,438 | -81.2% |
| Trade debts | 44 | €4,631 | €5,926 | +€1,295 | +28.0% |
| Suppliers | 440/4 | €4,631 | €5,926 | +€1,295 | +28.0% |
| Taxes, remuneration and social security | 45 | €16,977 | €6,191 | -€10,786 | -63.5% |
| Taxes | 450/3 | €16,977 | €6,191 | -€10,786 | -63.5% |
| Other amounts payable | 47/48 | €395,317 | €66,370 | -€328,947 | -83.2% |
| Accrued charges and deferred income | 492/3 | €3,373 | €2,724 | -€649 | -19.2% |
| Non-recurring operating income | 76A | €644 | - | -€644 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,616 | €3,127 | +€511 | +19.5% |
| Other operating charges | 640/8 | €930 | €1,372 | +€442 | +47.5% |
| Gross operating margin | 9900 | €110,393 | €139,869 | +€29,476 | +26.7% |
| Operating profit (loss) | 9901 | €106,847 | €135,370 | +€28,523 | +26.7% |
| Financial income | 75/76B | €261 | €84,157 | +€83,895 | +32,128% |
| Recurring financial income | 75 | €261 | €1,468 | +€1,207 | +462% |
| Non-recurring financial income | 76B | - | €82,688 | +€82,688 | |
| Financial charges | 65/66B | €43,935 | €21,725 | -€22,210 | -50.6% |
| Recurring financial charges | 65 | €43,935 | €21,725 | -€22,210 | -50.6% |
| Profit (loss) for the period before taxes | 9903 | €63,173 | €197,802 | +€134,629 | +213% |
| Income taxes | 67/77 | €12,975 | €24,101 | +€11,126 | +85.7% |
| Profit (loss) for the period | 9904 | €50,198 | €173,701 | +€123,503 | +246% |
| Profit (loss) for the period to be appropriated | 9905 | €50,198 | €173,701 | +€123,503 | +246% |
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 1 November 2026 via checked.be.