PRIORITY 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.
PRIORITY CONSULT
Largest movements
- Cash +€21,200
up €21,200 (+24.1%), from €88,037 to €109,237
mainly Net result for the year (+€24,086) and Depreciation (+€5,037)
- Tangible fixed assets -€5,037
down €5,037 (-66.7%), from €7,556 to €2,519
- Receivables within one year +€3,182
up €3,182 (+21.4%), from €14,839 to €18,022
of which Other amounts receivable: +€4,857
- Reserves +€24,086
up €24,086 (+26.6%), from €90,679 to €114,765
- Tax, wage and social debts -€5,575
down €5,575 (-44.8%), from €12,436 to €6,861
- Gross operating margin -€26,425
down €26,425 (-38.9%), from €67,850 to €41,425
- Taxes -€7,957
down €7,957 (-41.2%), from €19,296 to €11,340
- Depreciation +€2,519
up €2,519 (+100.0%), from €2,519 to €5,037
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 | €110,585 | €129,947 | +€19,361 | +17.5% |
| Fixed assets | 21/28 | €7,556 | €2,519 | -€5,037 | -66.7% |
| Tangible fixed assets | 22/27 | €7,556 | €2,519 | -€5,037 | -66.7% |
| Furniture and vehicles | 24 | €7,556 | €2,519 | -€5,037 | -66.7% |
| Current assets | 29/58 | €103,029 | €127,428 | +€24,399 | +23.7% |
| Amounts receivable within one year | 40/41 | €14,839 | €18,022 | +€3,182 | +21.4% |
| Trade receivables | 40 | €14,839 | €13,165 | -€1,675 | -11.3% |
| Other amounts receivable | 41 | - | €4,857 | +€4,857 | |
| Cash at bank and in hand | 54/58 | €88,037 | €109,237 | +€21,200 | +24.1% |
| Deferred charges and accrued income | 490/1 | €153 | €169 | +€16 | +10.7% |
| Total equity and liabilities | 10/49 | €110,585 | €129,947 | +€19,361 | +17.5% |
| Equity | 10/15 | €93,179 | €117,265 | +€24,086 | +25.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €90,679 | €114,765 | +€24,086 | +26.6% |
| Distributable reserves | 133 | €90,679 | €114,765 | +€24,086 | +26.6% |
| Amounts payable | 17/49 | €17,406 | €12,682 | -€4,724 | -27.1% |
| Amounts payable within one year | 42/48 | €17,406 | €12,682 | -€4,724 | -27.1% |
| Current portion of amounts payable after more than one year | 42 | €2,557 | €3,822 | +€1,265 | +49.5% |
| Trade debts | 44 | €2,410 | €1,999 | -€411 | -17.1% |
| Suppliers | 440/4 | €2,410 | €1,999 | -€411 | -17.1% |
| Taxes, remuneration and social security | 45 | €12,436 | €6,861 | -€5,575 | -44.8% |
| Taxes | 450/3 | €12,436 | €6,861 | -€5,575 | -44.8% |
| Other amounts payable | 47/48 | €3 | €0 | -€3 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,519 | €5,037 | +€2,519 | +100.0% |
| Other operating charges | 640/8 | €182 | €585 | +€404 | +222.0% |
| Gross operating margin | 9900 | €67,850 | €41,425 | -€26,425 | -38.9% |
| Operating profit (loss) | 9901 | €65,150 | €35,803 | -€29,347 | -45.0% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €279 | €377 | +€98 | +35.3% |
| Recurring financial charges | 65 | €279 | €377 | +€98 | +35.3% |
| Profit (loss) for the period before taxes | 9903 | €64,871 | €35,425 | -€29,446 | -45.4% |
| Income taxes | 67/77 | €19,296 | €11,340 | -€7,957 | -41.2% |
| Profit (loss) for the period | 9904 | €45,575 | €24,086 | -€21,489 | -47.2% |
| Profit (loss) for the period to be appropriated | 9905 | €45,575 | €24,086 | -€21,489 | -47.2% |
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 7 October 2026 via checked.be.