FINANCE CONSULT: 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.
FINANCE CONSULT
Largest movements
- Cash -€9,059
down €9,059 (-59.7%), from €15,176 to €6,118
mainly Receivables within one year (-€7,496) and Net result for the year (-€4,087)
- Receivables within one year +€7,496
up €7,496 (+112.5%), from €6,661 to €14,157
of which Other amounts receivable: +€7,518
- Tangible fixed assets -€3,640
down €3,640 (-31.4%), from €11,603 to €7,963
- Profit (loss) carried forward -€4,087
down €4,087 (-26.5%), from €15,435 to €11,348
- Trade debts -€1,115
down €1,115 (-71.8%), from €1,553 to €437
- Gross operating margin +€1,487
up €1,487 (+65.3%), from -€2,278 to -€791
- Financial income +€304
up €304 (+116.2%), from €261 to €565
- Financial charges +€221
new in 2025: €221
- Taxes -€102
no longer reported in 2025 (was €102)
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 | €33,490 | €28,287 | -€5,203 | -15.5% |
| Fixed assets | 21/28 | €11,653 | €8,013 | -€3,640 | -31.2% |
| Tangible fixed assets | 22/27 | €11,603 | €7,963 | -€3,640 | -31.4% |
| Furniture and vehicles | 24 | €11,603 | €7,963 | -€3,640 | -31.4% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €21,837 | €20,275 | -€1,563 | -7.2% |
| Amounts receivable within one year | 40/41 | €6,661 | €14,157 | +€7,496 | +112.5% |
| Trade receivables | 40 | €22 | - | -€22 | |
| Other amounts receivable | 41 | €6,639 | €14,157 | +€7,518 | +113.2% |
| Cash at bank and in hand | 54/58 | €15,176 | €6,118 | -€9,059 | -59.7% |
| Total equity and liabilities | 10/49 | €33,490 | €28,287 | -€5,203 | -15.5% |
| Equity | 10/15 | €31,854 | €27,767 | -€4,087 | -12.8% |
| Contributions | 10/11 | €16,419 | €16,419 | = | 0.0% |
| Capital | 10 | €16,419 | - | -€16,419 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €2,181 | - | -€2,181 | |
| Profit (loss) carried forward | 14 | €15,435 | €11,348 | -€4,087 | -26.5% |
| Amounts payable | 17/49 | €1,636 | €520 | -€1,115 | -68.2% |
| Amounts payable within one year | 42/48 | €1,636 | €520 | -€1,115 | -68.2% |
| Trade debts | 44 | €1,553 | €437 | -€1,115 | -71.8% |
| Suppliers | 440/4 | €1,553 | €437 | -€1,115 | -71.8% |
| Taxes, remuneration and social security | 45 | €83 | €83 | = | 0.0% |
| Taxes | 450/3 | €83 | €83 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,640 | €3,640 | = | 0.0% |
| Gross operating margin | 9900 | -€2,278 | -€791 | +€1,487 | +65.3% |
| Operating profit (loss) | 9901 | -€5,918 | -€4,431 | +€1,487 | +25.1% |
| Financial income | 75/76B | €261 | €565 | +€304 | +116.2% |
| Recurring financial income | 75 | €261 | €565 | +€304 | +116.2% |
| Financial charges | 65/66B | - | €221 | +€221 | |
| Recurring financial charges | 65 | - | €221 | +€221 | |
| Profit (loss) for the period before taxes | 9903 | -€5,657 | -€4,087 | +€1,569 | +27.7% |
| Income taxes | 67/77 | €102 | - | -€102 | |
| Profit (loss) for the period | 9904 | -€5,758 | -€4,087 | +€1,671 | +29.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,758 | -€4,087 | +€1,671 | +29.0% |
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 5 October 2026 via checked.be.