NET-Consult: 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.
NET-Consult
Largest movements
- Cash +€352,664
up €352,664 (+157.9%), from €223,411 to €576,075
mainly Net result for the year (+€161,243) and Receivables within one year (+€139,981)
- Tangible fixed assets -€145,054
down €145,054 (-21.6%), from €671,663 to €526,608
of which Land and buildings: -€197,490
- Receivables within one year -€139,981
down €139,981 (-97.2%), from €144,055 to €4,074
of which Other amounts receivable: -€97,224
- Reserves +€81,954
up €81,954 (+8.3%), from €993,258 to €1.1m
- Tax, wage and social debts -€32,322
down €32,322 (-81.0%), from €39,927 to €7,605
- Other debts +€16,896
up €16,896 (+10900.5%), from €155 to €17,051
- Gross operating margin +€37,675
up €37,675 (+13.6%), from €277,162 to €314,837
- Other operating charges +€23,419
up €23,419 (+511.3%), from €4,581 to €28,000
- Depreciation -€6,987
down €6,987 (-15.0%), from €46,651 to €39,664
- Taxes +€3,854
up €3,854 (+5.5%), from €70,136 to €73,990
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 | €1,043,091 | €1,111,136 | +€68,045 | +6.5% |
| Fixed assets | 21/28 | €671,663 | €526,608 | -€145,054 | -21.6% |
| Tangible fixed assets | 22/27 | €671,663 | €526,608 | -€145,054 | -21.6% |
| Land and buildings | 22 | €621,940 | €424,450 | -€197,490 | -31.8% |
| Plant, machinery and equipment | 23 | €1,502 | €1,007 | -€496 | -33.0% |
| Furniture and vehicles | 24 | €48,220 | €101,152 | +€52,931 | +109.8% |
| Current assets | 29/58 | €371,428 | €584,528 | +€213,100 | +57.4% |
| Amounts receivable within one year | 40/41 | €144,055 | €4,074 | -€139,981 | -97.2% |
| Trade receivables | 40 | €44,279 | €1,523 | -€42,757 | -96.6% |
| Other amounts receivable | 41 | €99,775 | €2,552 | -€97,224 | -97.4% |
| Cash at bank and in hand | 54/58 | €223,411 | €576,075 | +€352,664 | +157.9% |
| Deferred charges and accrued income | 490/1 | €3,962 | €4,378 | +€416 | +10.5% |
| Total equity and liabilities | 10/49 | €1,043,091 | €1,111,136 | +€68,045 | +6.5% |
| Equity | 10/15 | €999,458 | €1,081,411 | +€81,954 | +8.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €993,258 | €1,075,211 | +€81,954 | +8.3% |
| Distributable reserves | 133 | €993,258 | €1,075,211 | +€81,954 | +8.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €43,633 | €29,725 | -€13,908 | -31.9% |
| Amounts payable within one year | 42/48 | €43,633 | €29,725 | -€13,908 | -31.9% |
| Financial debts | 43 | €0 | €738 | +€738 | |
| Credit institutions | 430/8 | €0 | €738 | +€738 | |
| Trade debts | 44 | €3,551 | €4,331 | +€780 | +22.0% |
| Suppliers | 440/4 | €3,551 | €4,331 | +€780 | +22.0% |
| Taxes, remuneration and social security | 45 | €39,927 | €7,605 | -€32,322 | -81.0% |
| Taxes | 450/3 | €39,927 | €7,605 | -€32,322 | -81.0% |
| Other amounts payable | 47/48 | €155 | €17,051 | +€16,896 | +10900.5% |
| Non-recurring operating income | 76A | €13,343 | €98,356 | +€85,013 | +637.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,651 | €39,664 | -€6,987 | -15.0% |
| Other operating charges | 640/8 | €4,581 | €28,000 | +€23,419 | +511.3% |
| Non-recurring operating charges | 66A | - | €13,870 | +€13,870 | |
| Gross operating margin | 9900 | €277,162 | €314,837 | +€37,675 | +13.6% |
| Operating profit (loss) | 9901 | €225,930 | €233,303 | +€7,373 | +3.3% |
| Financial income | 75/76B | €2,013 | €2,126 | +€113 | +5.6% |
| Recurring financial income | 75 | €2,013 | €2,126 | +€113 | +5.6% |
| Financial charges | 65/66B | €169 | €197 | +€27 | +16.2% |
| Recurring financial charges | 65 | €169 | €197 | +€27 | +16.2% |
| Profit (loss) for the period before taxes | 9903 | €227,774 | €235,233 | +€7,459 | +3.3% |
| Income taxes | 67/77 | €70,136 | €73,990 | +€3,854 | +5.5% |
| Profit (loss) for the period | 9904 | €157,638 | €161,243 | +€3,605 | +2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €157,638 | €161,243 | +€3,605 | +2.3% |
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 12 October 2026 via checked.be.