MARK UP 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.
MARK UP CONSULT
Largest movements
- Cash -€24,207
down €24,207 (-87.6%), from €27,646 to €3,439
mainly Net result for the year (-€39,438)
- Receivables within one year -€10,909
down €10,909 (-32.5%), from €33,534 to €22,625
of which Trade receivables: -€24,887
- Tangible fixed assets -€1,296
down €1,296 (-75.3%), from €1,721 to €425
- Deferred charges and accrued income -€847
no longer reported in 2025 (was €847)
- Profit (loss) carried forward -€39,438
down €39,438, from €10,505 to -€28,933
- Trade debts +€2,179
up €2,179 (+828.7%), from €263 to €2,442
- Gross operating margin -€46,499
down €46,499, from €8,741 to -€37,758
- Depreciation -€3,971
down €3,971 (-75.4%), from €5,266 to €1,296
- Taxes -€1,000
no longer reported in 2025 (was €1,000)
- Other operating charges -€954
down €954 (-72.8%), from €1,311 to €357
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 | €63,748 | €26,489 | -€37,259 | -58.4% |
| Fixed assets | 21/28 | €1,721 | €425 | -€1,296 | -75.3% |
| Tangible fixed assets | 22/27 | €1,721 | €425 | -€1,296 | -75.3% |
| Furniture and vehicles | 24 | €1,721 | €425 | -€1,296 | -75.3% |
| Current assets | 29/58 | €62,027 | €26,064 | -€35,963 | -58.0% |
| Amounts receivable within one year | 40/41 | €33,534 | €22,625 | -€10,909 | -32.5% |
| Trade receivables | 40 | €27,032 | €2,145 | -€24,887 | -92.1% |
| Other amounts receivable | 41 | €6,502 | €20,480 | +€13,978 | +215.0% |
| Cash at bank and in hand | 54/58 | €27,646 | €3,439 | -€24,207 | -87.6% |
| Deferred charges and accrued income | 490/1 | €847 | - | -€847 | |
| Total equity and liabilities | 10/49 | €63,748 | €26,489 | -€37,259 | -58.4% |
| Equity | 10/15 | €62,485 | €23,047 | -€39,438 | -63.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €33,380 | €33,380 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €31,520 | €31,520 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,505 | -€28,933 | -€39,438 | |
| Amounts payable | 17/49 | €1,263 | €3,442 | +€2,179 | +172.6% |
| Amounts payable within one year | 42/48 | €1,263 | €3,442 | +€2,179 | +172.6% |
| Trade debts | 44 | €263 | €2,442 | +€2,179 | +828.7% |
| Suppliers | 440/4 | €263 | €2,442 | +€2,179 | +828.7% |
| Taxes, remuneration and social security | 45 | €1,000 | €1,000 | = | 0.0% |
| Taxes | 450/3 | €1,000 | €1,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,266 | €1,296 | -€3,971 | -75.4% |
| Other operating charges | 640/8 | €1,311 | €357 | -€954 | -72.8% |
| Gross operating margin | 9900 | €8,741 | -€37,758 | -€46,499 | |
| Operating profit (loss) | 9901 | €2,163 | -€39,411 | -€41,574 | |
| Financial income | 75/76B | - | €160 | +€160 | |
| Recurring financial income | 75 | - | €160 | +€160 | |
| Financial charges | 65/66B | €432 | €187 | -€245 | -56.8% |
| Recurring financial charges | 65 | €432 | €187 | -€245 | -56.8% |
| Profit (loss) for the period before taxes | 9903 | €1,731 | -€39,438 | -€41,169 | |
| Income taxes | 67/77 | €1,000 | - | -€1,000 | |
| Profit (loss) for the period | 9904 | €731 | -€39,438 | -€40,169 | |
| Profit (loss) for the period to be appropriated | 9905 | €731 | -€39,438 | -€40,169 |
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 8 October 2026 via checked.be.