FORMCONSULT: 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.
FORMCONSULT
Largest movements
- Cash +€8,334
up €8,334 (+24.3%), from €34,351 to €42,685
mainly Net result for the year (+€8,584) and Tax, wage and social debts (+€6,292)
- Profit (loss) carried forward +€8,584
up €8,584 (+3.8%), from -€227,504 to -€218,920
- Tax, wage and social debts +€6,292
new in 2025: €6,292
- Advances received -€2,934
no longer reported in 2025 (was €2,934)
- Other operating charges -€9,799
down €9,799 (-96.2%), from €10,186 to €387
- Gross operating margin -€9,091
down €9,091 (-46.6%), from €19,508 to €10,417
- Depreciation -€201
down €201 (-22.5%), from €895 to €694
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 | €257,926 | €265,897 | +€7,971 | +3.1% |
| Fixed assets | 21/28 | €832 | €1,055 | +€223 | +26.8% |
| Tangible fixed assets | 22/27 | €832 | €1,055 | +€223 | +26.8% |
| Plant, machinery and equipment | 23 | - | €657 | +€657 | |
| Furniture and vehicles | 24 | €832 | €399 | -€433 | -52.1% |
| Current assets | 29/58 | €257,094 | €264,842 | +€7,748 | +3.0% |
| Amounts receivable after more than one year | 29 | €1,500 | €1,500 | = | 0.0% |
| Trade receivables | 290 | €1,500 | €1,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €221,239 | €220,658 | -€581 | -0.3% |
| Trade receivables | 40 | €6,552 | €2,528 | -€4,024 | -61.4% |
| Other amounts receivable | 41 | €214,687 | €218,130 | +€3,443 | +1.6% |
| Current investments | 50/53 | €4 | - | -€4 | |
| Cash at bank and in hand | 54/58 | €34,351 | €42,685 | +€8,334 | +24.3% |
| Total equity and liabilities | 10/49 | €257,926 | €265,897 | +€7,971 | +3.1% |
| Equity | 10/15 | €170,130 | €178,713 | +€8,584 | +5.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Outside capital | 11 | €18,592 | - | -€18,592 | |
| Other | 1109/19 | €18,592 | - | -€18,592 | |
| Reserves | 13 | €379,042 | €379,042 | = | 0.0% |
| Tax-exempt reserves | 132 | €377,183 | €377,183 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€227,504 | -€218,920 | +€8,584 | +3.8% |
| Amounts payable | 17/49 | €87,796 | €87,184 | -€612 | -0.7% |
| Amounts payable after more than one year | 17 | €9,450 | €9,450 | = | 0.0% |
| Financial debts | 170/4 | €9,450 | €9,450 | = | 0.0% |
| Amounts payable within one year | 42/48 | €78,346 | €77,734 | -€612 | -0.8% |
| Trade debts | 44 | €4,735 | €2,826 | -€1,909 | -40.3% |
| Suppliers | 440/4 | €4,735 | €2,826 | -€1,909 | -40.3% |
| Advances received on contracts in progress | 46 | €2,934 | - | -€2,934 | |
| Taxes, remuneration and social security | 45 | - | €6,292 | +€6,292 | |
| Taxes | 450/3 | - | €6,292 | +€6,292 | |
| Other amounts payable | 47/48 | €70,678 | €68,616 | -€2,063 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €895 | €694 | -€201 | -22.5% |
| Other operating charges | 640/8 | €10,186 | €387 | -€9,799 | -96.2% |
| Gross operating margin | 9900 | €19,508 | €10,417 | -€9,091 | -46.6% |
| Operating profit (loss) | 9901 | €8,427 | €9,336 | +€909 | +10.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €813 | €752 | -€61 | -7.5% |
| Recurring financial charges | 65 | €813 | €752 | -€61 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €7,613 | €8,584 | +€970 | +12.7% |
| Profit (loss) for the period | 9904 | €7,613 | €8,584 | +€970 | +12.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,613 | €8,584 | +€970 | +12.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.