RE-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.
RE-CONSULT
Largest movements
- Cash +€41,041
up €41,041 (+286.7%), from €14,315 to €55,356
mainly Net result for the year (+€37,673) and Receivables within one year (+€9,397)
- Receivables within one year -€9,397
down €9,397 (-35.5%), from €26,497 to €17,099
of which Trade receivables: -€7,221
- Deferred charges and accrued income +€5,086
up €5,086 (+4421.9%), from €115 to €5,201
- Tangible fixed assets -€1,665
down €1,665 (-51.6%), from €3,228 to €1,564
- Reserves +€28,673
up €28,673 (+106.8%), from €26,835 to €55,507
- Tax, wage and social debts +€3,234
up €3,234 (+35.7%), from €9,068 to €12,301
- Trade debts +€3,170
up €3,170 (+233.5%), from €1,358 to €4,528
- Gross operating margin +€41,421
up €41,421 (+262.7%), from €15,766 to €57,187
- Taxes +€10,139
up €10,139 (+234.9%), from €4,317 to €14,457
- Financial charges +€635
up €635 (+35.9%), from €1,772 to €2,407
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 | €44,155 | €79,219 | +€35,064 | +79.4% |
| Fixed assets | 21/28 | €3,228 | €1,564 | -€1,665 | -51.6% |
| Tangible fixed assets | 22/27 | €3,228 | €1,564 | -€1,665 | -51.6% |
| Furniture and vehicles | 24 | €3,228 | €1,564 | -€1,665 | -51.6% |
| Current assets | 29/58 | €40,926 | €77,656 | +€36,729 | +89.7% |
| Amounts receivable within one year | 40/41 | €26,497 | €17,099 | -€9,397 | -35.5% |
| Trade receivables | 40 | €24,200 | €16,979 | -€7,221 | -29.8% |
| Other amounts receivable | 41 | €2,297 | €121 | -€2,176 | -94.7% |
| Cash at bank and in hand | 54/58 | €14,315 | €55,356 | +€41,041 | +286.7% |
| Deferred charges and accrued income | 490/1 | €115 | €5,201 | +€5,086 | +4421.9% |
| Total equity and liabilities | 10/49 | €44,155 | €79,219 | +€35,064 | +79.4% |
| Equity | 10/15 | €33,035 | €61,707 | +€28,673 | +86.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €26,835 | €55,507 | +€28,673 | +106.8% |
| Distributable reserves | 133 | €26,835 | €55,507 | +€28,673 | +106.8% |
| Amounts payable | 17/49 | €11,120 | €17,512 | +€6,392 | +57.5% |
| Amounts payable within one year | 42/48 | €10,977 | €17,176 | +€6,199 | +56.5% |
| Trade debts | 44 | €1,358 | €4,528 | +€3,170 | +233.5% |
| Suppliers | 440/4 | €1,358 | €4,528 | +€3,170 | +233.5% |
| Taxes, remuneration and social security | 45 | €9,068 | €12,301 | +€3,234 | +35.7% |
| Taxes | 450/3 | €9,068 | €12,301 | +€3,234 | +35.7% |
| Other amounts payable | 47/48 | €552 | €346 | -€205 | -37.2% |
| Accrued charges and deferred income | 492/3 | €143 | €336 | +€193 | +135.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,601 | €1,266 | -€334 | -20.9% |
| Other operating charges | 640/8 | €1,078 | €986 | -€92 | -8.5% |
| Non-recurring operating charges | 66A | - | €399 | +€399 | |
| Gross operating margin | 9900 | €15,766 | €57,187 | +€41,421 | +262.7% |
| Operating profit (loss) | 9901 | €13,087 | €54,536 | +€41,449 | +316.7% |
| Financial income | 75/76B | €19 | €1 | -€18 | -97.1% |
| Recurring financial income | 75 | €19 | €1 | -€18 | -97.1% |
| Financial charges | 65/66B | €1,772 | €2,407 | +€635 | +35.9% |
| Recurring financial charges | 65 | €1,772 | €2,407 | +€635 | +35.9% |
| Profit (loss) for the period before taxes | 9903 | €11,334 | €52,129 | +€40,795 | +359.9% |
| Income taxes | 67/77 | €4,317 | €14,457 | +€10,139 | +234.9% |
| Profit (loss) for the period | 9904 | €7,017 | €37,673 | +€30,656 | +436.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,017 | €37,673 | +€30,656 | +436.9% |
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 9 October 2026 via checked.be.