FINANCIAL GENERAL MANAGEMENT CONSULT: what changed
FINANCIAL GENERAL MANAGEMENT CONSULT
Largest movements
- Tangible fixed assets -€1,022
down €1,022 (-44.3%), from €2,308 to €1,286
of which Plant, machinery and equipment: -€800
- Deferred charges and accrued income +€399
new in 2025: €399
- Trade debts -€5,625
down €5,625 (-93.8%), from €5,999 to €374
- Profit (loss) carried forward +€3,716
up €3,716, from -€1,967 to €1,749
- Other debts +€1,139
up €1,139 (+68.6%), from €1,661 to €2,800
- Purchases and services -€12,896
down €12,896 (-46.9%), from €27,519 to €14,623
- Gross operating margin +€6,653
up €6,653, from -€748 to €5,905
- Turnover -€6,142
down €6,142 (-22.9%), from €26,770 to €20,628
- Other operating charges -€320
down €320 (-39.2%), from €816 to €496
- Financial charges -€313
down €313 (-79.2%), from €395 to €82
of which Financial charges: -€313
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,293 | €23,671 | -€622 | -2.6% |
| Fixed assets | 21/28 | €3,058 | €2,036 | -€1,022 | -33.4% |
| Tangible fixed assets | 22/27 | €2,308 | €1,286 | -€1,022 | -44.3% |
| Plant, machinery and equipment | 23 | €800 | - | -€800 | |
| Furniture and vehicles | 24 | €1,508 | €1,286 | -€222 | -14.7% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €21,235 | €21,635 | +€400 | +1.9% |
| Stocks and contracts in progress | 3 | €81 | €81 | = | 0.0% |
| Stocks | 30/36 | €81 | €81 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,998 | €12,853 | -€145 | -1.1% |
| Trade receivables | 40 | €12,851 | €12,452 | -€399 | -3.1% |
| Other amounts receivable | 41 | €147 | €401 | +€254 | +173% |
| Cash at bank and in hand | 54/58 | €8,156 | €8,302 | +€146 | +1.8% |
| Deferred charges and accrued income | 490/1 | - | €399 | +€399 | |
| Total equity and liabilities | 10/49 | €24,293 | €23,671 | -€622 | -2.6% |
| Equity | 10/15 | €16,633 | €20,349 | +€3,716 | +22.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,967 | €1,749 | +€3,716 | |
| Amounts payable | 17/49 | €7,660 | €3,322 | -€4,338 | -56.6% |
| Amounts payable within one year | 42/48 | €7,660 | €3,322 | -€4,338 | -56.6% |
| Trade debts | 44 | €5,999 | €374 | -€5,625 | -93.8% |
| Suppliers | 440/4 | €5,999 | €374 | -€5,625 | -93.8% |
| Taxes, remuneration and social security | 45 | - | €148 | +€148 | |
| Taxes | 450/3 | - | €148 | +€148 | |
| Other amounts payable | 47/48 | €1,661 | €2,800 | +€1,139 | +68.6% |
| Turnover | 70 | €26,770 | €20,628 | -€6,142 | -22.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €27,519 | €14,623 | -€12,896 | -46.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,493 | €1,611 | +€118 | +7.9% |
| Other operating charges | 640/8 | €816 | €496 | -€320 | -39.2% |
| Gross operating margin | 9900 | -€748 | €5,905 | +€6,653 | |
| Operating profit (loss) | 9901 | -€3,057 | €3,798 | +€6,855 | |
| Financial charges | 65/66B | €395 | €82 | -€313 | -79.2% |
| Recurring financial charges | 65 | €395 | €82 | -€313 | -79.2% |
| Non-recurring financial charges | 66B | - | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | -€3,452 | €3,716 | +€7,168 | |
| Profit (loss) for the period | 9904 | -€3,452 | €3,716 | +€7,168 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,452 | €3,716 | +€7,168 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.