Het 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.
Het consult
Largest movements
- Cash +€33,233
up €33,233 (+180.8%), from €18,381 to €51,613
mainly Other debts (+€19,419) and Net result for the year (+€11,750)
- Tangible fixed assets -€10,861
down €10,861 (-21.3%), from €51,045 to €40,184
of which Furniture and vehicles: -€10,683
- Other debts +€19,419
up €19,419 (+210.2%), from €9,237 to €28,656
- Trade debts +€3,717
up €3,717 (+17.0%), from €21,856 to €25,573
- Tax, wage and social debts -€1,387
down €1,387 (-22.5%), from €6,159 to €4,772
- Depreciation +€7,601
up €7,601 (+233.2%), from €3,260 to €10,861
- Gross operating margin -€1,929
down €1,929 (-6.3%), from €30,601 to €28,672
- Taxes -€1,387
down €1,387 (-24.6%), from €5,629 to €4,242
- Staff costs -€800
down €800 (-32.5%), from €2,458 to €1,658
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 | €70,042 | €92,442 | +€22,400 | +32.0% |
| Fixed assets | 21/28 | €51,045 | €40,184 | -€10,861 | -21.3% |
| Tangible fixed assets | 22/27 | €51,045 | €40,184 | -€10,861 | -21.3% |
| Plant, machinery and equipment | 23 | €814 | €635 | -€178 | -21.9% |
| Furniture and vehicles | 24 | €50,231 | €39,549 | -€10,683 | -21.3% |
| Current assets | 29/58 | €18,997 | €52,258 | +€33,261 | +175.1% |
| Amounts receivable within one year | 40/41 | €250 | €250 | = | 0.0% |
| Other amounts receivable | 41 | €250 | €250 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €18,381 | €51,613 | +€33,233 | +180.8% |
| Deferred charges and accrued income | 490/1 | €367 | €395 | +€28 | +7.6% |
| Total equity and liabilities | 10/49 | €70,042 | €92,442 | +€22,400 | +32.0% |
| Equity | 10/15 | €32,148 | €32,197 | +€50 | +0.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Outside capital | 11 | €2,500 | - | -€2,500 | |
| Other | 1109/19 | €2,500 | - | -€2,500 | |
| Profit (loss) carried forward | 14 | €29,648 | €29,697 | +€50 | +0.2% |
| Amounts payable | 17/49 | €37,895 | €60,245 | +€22,350 | +59.0% |
| Amounts payable within one year | 42/48 | €37,252 | €59,001 | +€21,749 | +58.4% |
| Trade debts | 44 | €21,856 | €25,573 | +€3,717 | +17.0% |
| Suppliers | 440/4 | €21,856 | €25,573 | +€3,717 | +17.0% |
| Taxes, remuneration and social security | 45 | €6,159 | €4,772 | -€1,387 | -22.5% |
| Taxes | 450/3 | €6,159 | €4,772 | -€1,387 | -22.5% |
| Other amounts payable | 47/48 | €9,237 | €28,656 | +€19,419 | +210.2% |
| Accrued charges and deferred income | 492/3 | €643 | €1,244 | +€601 | +93.4% |
| Remuneration, social security and pensions | 62 | €2,458 | €1,658 | -€800 | -32.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,260 | €10,861 | +€7,601 | +233.2% |
| Other operating charges | 640/8 | €64 | €83 | +€20 | +30.9% |
| Gross operating margin | 9900 | €30,601 | €28,672 | -€1,929 | -6.3% |
| Operating profit (loss) | 9901 | €24,819 | €16,069 | -€8,750 | -35.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €39 | €77 | +€38 | +98.0% |
| Recurring financial charges | 65 | €39 | €77 | +€38 | +98.0% |
| Profit (loss) for the period before taxes | 9903 | €24,780 | €15,992 | -€8,788 | -35.5% |
| Income taxes | 67/77 | €5,629 | €4,242 | -€1,387 | -24.6% |
| Profit (loss) for the period | 9904 | €19,151 | €11,750 | -€7,402 | -38.6% |
| Profit (loss) for the period to be appropriated | 9905 | €19,151 | €11,750 | -€7,402 | -38.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.