LONG 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.
LONG CONSULT
Largest movements
- Cash +€29,183
up €29,183 (+17.8%), from €163,832 to €193,015
mainly Receivables after one year (+€27,352) and Depreciation (+€10,445)
- Receivables after one year -€27,352
down €27,352 (-100.0%), from €27,352 to €0
- Tangible fixed assets +€7,389
up €7,389 (+50.7%), from €14,581 to €21,971
of which Other tangible fixed assets: +€4,006
- Receivables within one year -€5,854
down €5,854 (-24.2%), from €24,235 to €18,380
of which Trade receivables: -€5,780
- Reserves +€9,674
up €9,674 (+5.2%), from €185,668 to €195,342
of which Distributable reserves: +€9,674
- Other debts -€5,626
down €5,626 (-16.2%), from €34,628 to €29,002
- Gross operating margin -€30,309
down €30,309 (-53.5%), from €56,641 to €26,331
- Taxes -€10,460
down €10,460 (-60.3%), from €17,346 to €6,886
- Depreciation +€3,873
up €3,873 (+58.9%), from €6,572 to €10,445
- Other operating charges -€613
down €613 (-51.1%), from €1,200 to €587
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 | €233,150 | €234,765 | +€1,615 | +0.7% |
| Fixed assets | 21/28 | €14,581 | €21,971 | +€7,389 | +50.7% |
| Tangible fixed assets | 22/27 | €14,581 | €21,971 | +€7,389 | +50.7% |
| Plant, machinery and equipment | 23 | €782 | €467 | -€315 | -40.2% |
| Furniture and vehicles | 24 | €13,800 | €17,497 | +€3,698 | +26.8% |
| Other tangible fixed assets | 26 | - | €4,006 | +€4,006 | |
| Current assets | 29/58 | €218,569 | €212,794 | -€5,774 | -2.6% |
| Amounts receivable after more than one year | 29 | €27,352 | €0 | -€27,352 | -100.0% |
| Other amounts receivable | 291 | €27,352 | €0 | -€27,352 | -100.0% |
| Amounts receivable within one year | 40/41 | €24,235 | €18,380 | -€5,854 | -24.2% |
| Trade receivables | 40 | €5,780 | €0 | -€5,780 | -100.0% |
| Other amounts receivable | 41 | €18,455 | €18,380 | -€75 | -0.4% |
| Cash at bank and in hand | 54/58 | €163,832 | €193,015 | +€29,183 | +17.8% |
| Deferred charges and accrued income | 490/1 | €3,150 | €1,399 | -€1,750 | -55.6% |
| Total equity and liabilities | 10/49 | €233,150 | €234,765 | +€1,615 | +0.7% |
| Equity | 10/15 | €195,021 | €204,695 | +€9,674 | +5.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €185,668 | €195,342 | +€9,674 | +5.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €183,808 | €193,482 | +€9,674 | +5.3% |
| Profit (loss) carried forward | 14 | €3,153 | €3,153 | = | 0.0% |
| Amounts payable | 17/49 | €38,129 | €30,070 | -€8,058 | -21.1% |
| Amounts payable within one year | 42/48 | €38,129 | €30,070 | -€8,058 | -21.1% |
| Trade debts | 44 | €1,455 | €1,068 | -€387 | -26.6% |
| Suppliers | 440/4 | €1,455 | €1,068 | -€387 | -26.6% |
| Taxes, remuneration and social security | 45 | €2,045 | €0 | -€2,045 | -100.0% |
| Taxes | 450/3 | €2,045 | €0 | -€2,045 | -100.0% |
| Other amounts payable | 47/48 | €34,628 | €29,002 | -€5,626 | -16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,572 | €10,445 | +€3,873 | +58.9% |
| Other operating charges | 640/8 | €1,200 | €587 | -€613 | -51.1% |
| Gross operating margin | 9900 | €56,641 | €26,331 | -€30,309 | -53.5% |
| Operating profit (loss) | 9901 | €48,868 | €15,299 | -€33,569 | -68.7% |
| Financial income | 75/76B | €1,696 | €1,600 | -€97 | -5.7% |
| Recurring financial income | 75 | €1,696 | €1,600 | -€97 | -5.7% |
| Financial charges | 65/66B | €373 | €339 | -€34 | -9.2% |
| Recurring financial charges | 65 | €373 | €339 | -€34 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €50,191 | €16,560 | -€33,632 | -67.0% |
| Income taxes | 67/77 | €17,346 | €6,886 | -€10,460 | -60.3% |
| Profit (loss) for the period | 9904 | €32,845 | €9,674 | -€23,172 | -70.5% |
| Profit (loss) for the period to be appropriated | 9905 | €32,845 | €9,674 | -€23,172 | -70.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.