GLOBAL CONSEIL: 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.
GLOBAL CONSEIL
Largest movements
- Deferred charges and accrued income +€3,557
up €3,557 (+13.9%), from €25,667 to €29,224
- Receivables within one year +€2,100
new in 2025: €2,100
- Cash +€2,028
up €2,028 (+6.3%), from €31,985 to €34,013
mainly Net result for the year (+€4,560) and Trade debts (+€3,895)
- Reserves +€4,560
up €4,560 (+16.4%), from €27,726 to €32,286
- Trade debts +€3,895
up €3,895 (+18.5%), from €21,098 to €24,993
- Tax, wage and social debts -€920
down €920 (-21.4%), from €4,308 to €3,388
of which Taxes: -€1,110
- Purchases and services +€84,524
up €84,524 (+32.2%), from €262,769 to €347,293
- Turnover +€78,283
up €78,283 (+25.3%), from €308,905 to €387,188
- Staff costs +€7,662
up €7,662 (+30.5%), from €25,115 to €32,777
- Gross operating margin -€6,241
down €6,241 (-13.5%), from €46,136 to €39,895
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.
Derived cash bridge
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 | €59,332 | €66,867 | +€7,535 | +12.7% |
| Fixed assets | 21/28 | €1,680 | €1,530 | -€150 | -8.9% |
| Tangible fixed assets | 22/27 | €150 | - | -€150 | |
| Furniture and vehicles | 24 | €150 | - | -€150 | |
| Financial fixed assets | 28 | €1,530 | €1,530 | = | 0.0% |
| Current assets | 29/58 | €57,652 | €65,337 | +€7,685 | +13.3% |
| Amounts receivable within one year | 40/41 | - | €2,100 | +€2,100 | |
| Other amounts receivable | 41 | - | €2,100 | +€2,100 | |
| Cash at bank and in hand | 54/58 | €31,985 | €34,013 | +€2,028 | +6.3% |
| Deferred charges and accrued income | 490/1 | €25,667 | €29,224 | +€3,557 | +13.9% |
| Total equity and liabilities | 10/49 | €59,332 | €66,867 | +€7,535 | +12.7% |
| Equity | 10/15 | €33,926 | €38,486 | +€4,560 | +13.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €27,726 | €32,286 | +€4,560 | +16.4% |
| Distributable reserves | 133 | €27,726 | €32,286 | +€4,560 | +16.4% |
| Amounts payable | 17/49 | €25,406 | €28,381 | +€2,975 | +11.7% |
| Amounts payable within one year | 42/48 | €25,406 | €28,381 | +€2,975 | +11.7% |
| Trade debts | 44 | €21,098 | €24,993 | +€3,895 | +18.5% |
| Suppliers | 440/4 | €21,098 | €24,993 | +€3,895 | +18.5% |
| Taxes, remuneration and social security | 45 | €4,308 | €3,388 | -€920 | -21.4% |
| Taxes | 450/3 | €1,110 | - | -€1,110 | |
| Remuneration and social security | 454/9 | €3,198 | €3,388 | +€190 | +5.9% |
| Turnover | 70 | €308,905 | €387,188 | +€78,283 | +25.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €262,769 | €347,293 | +€84,524 | +32.2% |
| Remuneration, social security and pensions | 62 | €25,115 | €32,777 | +€7,662 | +30.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €347 | €150 | -€197 | -56.8% |
| Other operating charges | 640/8 | €890 | €404 | -€486 | -54.6% |
| Gross operating margin | 9900 | €46,136 | €39,895 | -€6,241 | -13.5% |
| Operating profit (loss) | 9901 | €19,784 | €6,564 | -€13,220 | -66.8% |
| Financial charges | 65/66B | €730 | €164 | -€566 | -77.5% |
| Recurring financial charges | 65 | €730 | €164 | -€566 | -77.5% |
| Profit (loss) for the period before taxes | 9903 | €19,054 | €6,400 | -€12,654 | -66.4% |
| Income taxes | 67/77 | €5,107 | €1,840 | -€3,267 | -64.0% |
| Profit (loss) for the period | 9904 | €13,947 | €4,560 | -€9,387 | -67.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,947 | €4,560 | -€9,387 | -67.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.