HET CONSULTAAT: 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.
HET CONSULTAAT
Largest movements
- Cash +€29,240
up €29,240 (+23.5%), from €124,440 to €153,681
mainly Other debts (+€86,936) and Net result for the year (+€73,219)
- Other debts +€86,936
up €86,936 (+283%), from €30,709 to €117,645
- Profit (loss) carried forward -€57,801
no longer reported in 2025 (was €57,801)
- Gross operating margin -€18,169
down €18,169 (-15.9%), from €114,463 to €96,294
- Taxes -€4,884
down €4,884 (-20.4%), from €23,972 to €19,088
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 | €152,770 | €183,688 | +€30,918 | +20.2% |
| Fixed assets | 21/28 | €12,227 | €11,865 | -€362 | -3.0% |
| Tangible fixed assets | 22/27 | €12,227 | €11,865 | -€362 | -3.0% |
| Plant, machinery and equipment | 23 | €171 | €1,681 | +€1,510 | +884% |
| Furniture and vehicles | 24 | €1,191 | €920 | -€271 | -22.7% |
| Other tangible fixed assets | 26 | €10,866 | €9,264 | -€1,601 | -14.7% |
| Current assets | 29/58 | €140,543 | €171,823 | +€31,280 | +22.3% |
| Amounts receivable within one year | 40/41 | €15,510 | €16,975 | +€1,465 | +9.4% |
| Trade receivables | 40 | €15,234 | €16,063 | +€829 | +5.4% |
| Other amounts receivable | 41 | €276 | €912 | +€636 | +231% |
| Cash at bank and in hand | 54/58 | €124,440 | €153,681 | +€29,240 | +23.5% |
| Deferred charges and accrued income | 490/1 | €593 | €1,167 | +€574 | +96.9% |
| Total equity and liabilities | 10/49 | €152,770 | €183,688 | +€30,918 | +20.2% |
| Equity | 10/15 | €106,549 | €48,749 | -€57,801 | -54.2% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €48,748 | €48,748 | = | 0.0% |
| Distributable reserves | 133 | €48,748 | €48,748 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,801 | - | -€57,801 | |
| Amounts payable | 17/49 | €46,221 | €134,939 | +€88,718 | +192% |
| Amounts payable within one year | 42/48 | €46,221 | €134,939 | +€88,718 | +192% |
| Trade debts | 44 | €1,956 | €3,476 | +€1,520 | +77.7% |
| Suppliers | 440/4 | €1,956 | €3,476 | +€1,520 | +77.7% |
| Taxes, remuneration and social security | 45 | €13,556 | €13,819 | +€263 | +1.9% |
| Taxes | 450/3 | €13,556 | €13,819 | +€263 | +1.9% |
| Other amounts payable | 47/48 | €30,709 | €117,645 | +€86,936 | +283% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,069 | €2,369 | +€300 | +14.5% |
| Other operating charges | 640/8 | €1,225 | €1,554 | +€329 | +26.8% |
| Gross operating margin | 9900 | €114,463 | €96,294 | -€18,169 | -15.9% |
| Operating profit (loss) | 9901 | €111,169 | €92,372 | -€18,797 | -16.9% |
| Financial income | 75/76B | €661 | - | -€661 | |
| Recurring financial income | 75 | €661 | - | -€661 | |
| Financial charges | 65/66B | €58 | €65 | +€7 | +12.9% |
| Recurring financial charges | 65 | €58 | €65 | +€7 | +12.9% |
| Profit (loss) for the period before taxes | 9903 | €111,772 | €92,307 | -€19,465 | -17.4% |
| Income taxes | 67/77 | €23,972 | €19,088 | -€4,884 | -20.4% |
| Profit (loss) for the period | 9904 | €87,801 | €73,219 | -€14,581 | -16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €87,801 | €73,219 | -€14,581 | -16.6% |
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 15 October 2026 via checked.be.