R²CONSULT: 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.
R²CONSULT
Largest movements
- Tangible fixed assets -€5,246
no longer reported in 2025 (was €5,246)
- Cash +€1,636
up €1,636 (+9.0%), from €18,203 to €19,839
mainly Depreciation (+€5,246) and Receivables within one year (+€1,445)
- Receivables within one year -€1,445
down €1,445 (-8.8%), from €16,381 to €14,936
of which Trade receivables: -€4,458
- Tax, wage and social debts -€3,531
down €3,531 (-56.5%), from €6,247 to €2,716
- Other debts -€1,188
down €1,188 (-32.7%), from €3,632 to €2,444
- Current portion of long-term debt -€1,000
down €1,000 (-25.0%), from €4,000 to €3,000
- Profit (loss) carried forward +€802
up €802 (+69.3%), from €1,156 to €1,958
- Gross operating margin +€2,510
up €2,510 (+29.1%), from €8,612 to €11,122
- Other operating charges +€661
up €661 (+106%), from €624 to €1,285
- Taxes +€405
up €405 (+12.8%), from €3,179 to €3,584
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 | €39,830 | €34,774 | -€5,055 | -12.7% |
| Fixed assets | 21/28 | €5,246 | - | -€5,246 | |
| Tangible fixed assets | 22/27 | €5,246 | - | -€5,246 | |
| Furniture and vehicles | 24 | €5,246 | - | -€5,246 | |
| Current assets | 29/58 | €34,584 | €34,774 | +€191 | +0.6% |
| Amounts receivable within one year | 40/41 | €16,381 | €14,936 | -€1,445 | -8.8% |
| Trade receivables | 40 | €15,112 | €10,655 | -€4,458 | -29.5% |
| Other amounts receivable | 41 | €1,268 | €4,281 | +€3,012 | +238% |
| Cash at bank and in hand | 54/58 | €18,203 | €19,839 | +€1,636 | +9.0% |
| Total equity and liabilities | 10/49 | €39,830 | €34,774 | -€5,055 | -12.7% |
| Equity | 10/15 | €13,556 | €14,358 | +€802 | +5.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,156 | €1,958 | +€802 | +69.3% |
| Amounts payable | 17/49 | €26,273 | €20,416 | -€5,857 | -22.3% |
| Amounts payable within one year | 42/48 | €26,273 | €20,416 | -€5,857 | -22.3% |
| Current portion of amounts payable after more than one year | 42 | €4,000 | €3,000 | -€1,000 | -25.0% |
| Trade debts | 44 | €12,395 | €12,256 | -€138 | -1.1% |
| Suppliers | 440/4 | €12,395 | €12,256 | -€138 | -1.1% |
| Taxes, remuneration and social security | 45 | €6,247 | €2,716 | -€3,531 | -56.5% |
| Taxes | 450/3 | €6,247 | €2,716 | -€3,531 | -56.5% |
| Other amounts payable | 47/48 | €3,632 | €2,444 | -€1,188 | -32.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,289 | €5,246 | -€43 | -0.8% |
| Other operating charges | 640/8 | €624 | €1,285 | +€661 | +106% |
| Gross operating margin | 9900 | €8,612 | €11,122 | +€2,510 | +29.1% |
| Operating profit (loss) | 9901 | €2,698 | €4,591 | +€1,893 | +70.1% |
| Financial income | 75/76B | €50 | €13 | -€37 | -74.0% |
| Recurring financial income | 75 | €50 | €13 | -€37 | -74.0% |
| Financial charges | 65/66B | €226 | €218 | -€7 | -3.3% |
| Recurring financial charges | 65 | €226 | €218 | -€7 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €2,523 | €4,386 | +€1,863 | +73.8% |
| Income taxes | 67/77 | €3,179 | €3,584 | +€405 | +12.8% |
| Profit (loss) for the period | 9904 | -€656 | €802 | +€1,458 | |
| Profit (loss) for the period to be appropriated | 9905 | -€656 | €802 | +€1,458 |
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 18 October 2026 via checked.be.