P4 CONSEILS: 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.
P4 CONSEILS
Largest movements
- Cash -€11,439
down €11,439 (-65.8%), from €17,394 to €5,955
mainly Contributions, distributions and other (-€16,000) and Other debts (-€10,713)
- Receivables within one year +€1,678
up €1,678 (+6.5%), from €25,686 to €27,364
of which Trade receivables: +€1,501
- Other debts -€10,713
down €10,713 (-28.0%), from €38,326 to €27,613
- Trade debts +€678
up €678 (+369%), from €184 to €861
- Gross operating margin +€11,818
up €11,818 (+103%), from €11,464 to €23,283
- Taxes +€2,314
up €2,314 (+92.2%), from €2,510 to €4,824
- Financial charges +€356
up €356 (+31.4%), from €1,134 to €1,490
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 | €47,594 | €37,500 | -€10,094 | -21.2% |
| Fixed assets | 21/28 | €2,128 | €1,938 | -€191 | -9.0% |
| Tangible fixed assets | 22/27 | €2,128 | €1,938 | -€191 | -9.0% |
| Furniture and vehicles | 24 | €2,128 | €1,938 | -€191 | -9.0% |
| Current assets | 29/58 | €45,466 | €35,562 | -€9,903 | -21.8% |
| Amounts receivable within one year | 40/41 | €25,686 | €27,364 | +€1,678 | +6.5% |
| Trade receivables | 40 | €5,686 | €7,187 | +€1,501 | +26.4% |
| Other amounts receivable | 41 | €20,000 | €20,176 | +€176 | +0.9% |
| Cash at bank and in hand | 54/58 | €17,394 | €5,955 | -€11,439 | -65.8% |
| Deferred charges and accrued income | 490/1 | €2,386 | €2,244 | -€142 | -6.0% |
| Total equity and liabilities | 10/49 | €47,594 | €37,500 | -€10,094 | -21.2% |
| Equity | 10/15 | €4,515 | €4,363 | -€152 | -3.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,515 | €2,363 | -€152 | -6.0% |
| Amounts payable | 17/49 | €43,079 | €33,136 | -€9,942 | -23.1% |
| Amounts payable within one year | 42/48 | €43,079 | €33,136 | -€9,942 | -23.1% |
| Trade debts | 44 | €184 | €861 | +€678 | +369% |
| Suppliers | 440/4 | €184 | €861 | +€678 | +369% |
| Taxes, remuneration and social security | 45 | €4,569 | €4,662 | +€93 | +2.0% |
| Taxes | 450/3 | €4,569 | €4,662 | +€93 | +2.0% |
| Other amounts payable | 47/48 | €38,326 | €27,613 | -€10,713 | -28.0% |
| Non-recurring operating income | 76A | - | €1,540 | +€1,540 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,232 | €1,121 | -€111 | -9.0% |
| Gross operating margin | 9900 | €11,464 | €23,283 | +€11,818 | +103% |
| Operating profit (loss) | 9901 | €10,233 | €22,162 | +€11,930 | +117% |
| Financial charges | 65/66B | €1,134 | €1,490 | +€356 | +31.4% |
| Recurring financial charges | 65 | €1,134 | €1,490 | +€356 | +31.4% |
| Profit (loss) for the period before taxes | 9903 | €9,099 | €20,672 | +€11,573 | +127% |
| Income taxes | 67/77 | €2,510 | €4,824 | +€2,314 | +92.2% |
| Profit (loss) for the period | 9904 | €6,588 | €15,848 | +€9,260 | +141% |
| Profit (loss) for the period to be appropriated | 9905 | €6,588 | €15,848 | +€9,260 | +141% |
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 22 October 2026 via checked.be.