LA CONSULTATION COMMERCIALE: 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.
LA CONSULTATION COMMERCIALE
Largest movements
- Receivables after one year -€1.0m
no longer reported in 2025 (was €1.0m)
- Receivables within one year +€351,524
up €351,524 (+85.7%), from €410,135 to €761,659
of which Other amounts receivable: +€391,318
- Tangible fixed assets -€239,820
down €239,820 (-11.0%), from €2.2m to €1.9m
of which Land and buildings: -€241,840
- Cash +€132,735
up €132,735 (+130%), from €102,204 to €234,939
mainly Receivables after one year (+€1.0m) and Depreciation (+€331,816)
- Other debts -€781,000
no longer reported in 2025 (was €781,000)
- Trade debts -€95,375
down €95,375 (-66.8%), from €142,825 to €47,449
- Profit (loss) carried forward +€64,735
up €64,735 (+2.4%), from €2.7m to €2.7m
- Depreciation -€10,007
down €10,007 (-2.9%), from €341,823 to €331,816
- Gross operating margin -€8,938
down €8,938 (-1.7%), from €537,598 to €528,660
- Staff costs +€7,987
up €7,987 (+9.3%), from €86,018 to €94,005
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 | €3,743,444 | €2,942,128 | -€801,316 | -21.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €2,185,352 | €1,945,530 | -€239,822 | -11.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €2,184,520 | €1,944,700 | -€239,820 | -11.0% |
| Land and buildings | 22 | €2,108,252 | €1,866,411 | -€241,840 | -11.5% |
| Plant, machinery and equipment | 23 | €22,306 | €20,639 | -€1,667 | -7.5% |
| Furniture and vehicles | 24 | €53,963 | €57,650 | +€3,687 | +6.8% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €832 | €830 | -€2 | -0.2% |
| Current assets | 29/58 | €1,558,092 | €996,598 | -€561,494 | -36.0% |
| Amounts receivable after more than one year | 29 | €1,040,000 | - | -€1.0m | |
| Other amounts receivable | 291 | €1,040,000 | - | -€1.0m | |
| Amounts receivable within one year | 40/41 | €410,135 | €761,659 | +€351,524 | +85.7% |
| Trade receivables | 40 | €389,262 | €349,469 | -€39,794 | -10.2% |
| Other amounts receivable | 41 | €20,873 | €412,190 | +€391,318 | +1,875% |
| Cash at bank and in hand | 54/58 | €102,204 | €234,939 | +€132,735 | +130% |
| Deferred charges and accrued income | 490/1 | €5,753 | €0 | -€5,753 | -100.0% |
| Total equity and liabilities | 10/49 | €3,743,444 | €2,942,128 | -€801,316 | -21.4% |
| Equity | 10/15 | €2,777,189 | €2,841,924 | +€64,735 | +2.3% |
| Contributions | 10/11 | €61,681 | €61,681 | = | 0.0% |
| Capital | 10 | €61,681 | €61,681 | = | 0.0% |
| Issued capital | 100 | €61,681 | €61,681 | = | 0.0% |
| Reserves | 13 | €52,801 | €52,801 | = | 0.0% |
| Non-distributable reserves | 130/1 | €52,801 | €52,801 | = | 0.0% |
| Legal reserve | 130 | €52,801 | €52,801 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,662,707 | €2,727,442 | +€64,735 | +2.4% |
| Amounts payable | 17/49 | €966,255 | €100,204 | -€866,051 | -89.6% |
| Amounts payable within one year | 42/48 | €965,645 | €100,204 | -€865,442 | -89.6% |
| Trade debts | 44 | €142,825 | €47,449 | -€95,375 | -66.8% |
| Suppliers | 440/4 | €142,825 | €47,449 | -€95,375 | -66.8% |
| Taxes, remuneration and social security | 45 | €41,820 | €52,754 | +€10,934 | +26.1% |
| Taxes | 450/3 | €27,783 | €45,351 | +€17,568 | +63.2% |
| Remuneration and social security | 454/9 | €14,037 | €7,403 | -€6,634 | -47.3% |
| Other amounts payable | 47/48 | €781,000 | - | -€781,000 | |
| Accrued charges and deferred income | 492/3 | €610 | - | -€610 | |
| Non-recurring operating income | 76A | - | €2,066 | +€2,066 | |
| Remuneration, social security and pensions | 62 | €86,018 | €94,005 | +€7,987 | +9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €341,823 | €331,816 | -€10,007 | -2.9% |
| Other operating charges | 640/8 | €9,021 | €10,409 | +€1,389 | +15.4% |
| Non-recurring operating charges | 66A | €4,687 | - | -€4,687 | |
| Gross operating margin | 9900 | €537,598 | €528,660 | -€8,938 | -1.7% |
| Operating profit (loss) | 9901 | €96,050 | €92,430 | -€3,620 | -3.8% |
| Financial income | 75/76B | €583 | €189 | -€394 | -67.5% |
| Recurring financial income | 75 | €583 | €189 | -€394 | -67.5% |
| Financial charges | 65/66B | €1,088 | €1,356 | +€269 | +24.7% |
| Recurring financial charges | 65 | €1,088 | €1,356 | +€269 | +24.7% |
| Profit (loss) for the period before taxes | 9903 | €95,545 | €91,264 | -€4,282 | -4.5% |
| Income taxes | 67/77 | €26,000 | €26,529 | +€529 | +2.0% |
| Profit (loss) for the period | 9904 | €69,545 | €64,735 | -€4,810 | -6.9% |
| Profit (loss) for the period to be appropriated | 9905 | €69,545 | €64,735 | -€4,810 | -6.9% |
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 26 October 2026 via checked.be.