RECLAMECONSULT: 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.
RECLAMECONSULT
Largest movements
- Cash +€64,552
up €64,552 (+52.6%), from €122,722 to €187,274
mainly Net result for the year (+€62,233) and Depreciation (+€9,236)
- Tangible fixed assets -€9,236
down €9,236 (-28.3%), from €32,636 to €23,399
of which Furniture and vehicles: -€5,380
- Receivables within one year +€2,720
up €2,720 (+122%), from €2,223 to €4,943
of which Trade receivables: +€4,943
- Reserves +€62,233
up €62,233 (+53.0%), from €117,466 to €179,699
- Tax, wage and social debts -€3,700
down €3,700 (-27.8%), from €13,315 to €9,616
- Gross operating margin +€39,417
up €39,417 (+68.0%), from €58,000 to €97,417
- Taxes +€11,132
up €11,132 (+84.3%), from €13,199 to €24,332
- Other operating charges -€2,790
down €2,790 (-67.0%), from €4,165 to €1,374
- Depreciation +€1,359
up €1,359 (+17.2%), from €7,878 to €9,236
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 | €161,691 | €219,734 | +€58,043 | +35.9% |
| Fixed assets | 21/28 | €32,666 | €23,429 | -€9,236 | -28.3% |
| Tangible fixed assets | 22/27 | €32,636 | €23,399 | -€9,236 | -28.3% |
| Plant, machinery and equipment | 23 | €10,817 | €6,960 | -€3,856 | -35.7% |
| Furniture and vehicles | 24 | €21,819 | €16,439 | -€5,380 | -24.7% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €129,026 | €196,305 | +€67,279 | +52.1% |
| Amounts receivable within one year | 40/41 | €2,223 | €4,943 | +€2,720 | +122% |
| Trade receivables | 40 | - | €4,943 | +€4,943 | |
| Other amounts receivable | 41 | €2,223 | - | -€2,223 | |
| Cash at bank and in hand | 54/58 | €122,722 | €187,274 | +€64,552 | +52.6% |
| Deferred charges and accrued income | 490/1 | €4,081 | €4,088 | +€7 | +0.2% |
| Total equity and liabilities | 10/49 | €161,691 | €219,734 | +€58,043 | +35.9% |
| Equity | 10/15 | €122,466 | €184,699 | +€62,233 | +50.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €117,466 | €179,699 | +€62,233 | +53.0% |
| Distributable reserves | 133 | €117,466 | €179,699 | +€62,233 | +53.0% |
| Amounts payable | 17/49 | €39,225 | €35,036 | -€4,190 | -10.7% |
| Amounts payable after more than one year | 17 | €25,000 | €25,000 | = | 0.0% |
| Financial debts | 170/4 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €14,225 | €10,036 | -€4,190 | -29.5% |
| Trade debts | 44 | €855 | €338 | -€516 | -60.4% |
| Suppliers | 440/4 | €855 | €338 | -€516 | -60.4% |
| Taxes, remuneration and social security | 45 | €13,315 | €9,616 | -€3,700 | -27.8% |
| Taxes | 450/3 | €13,315 | €9,616 | -€3,700 | -27.8% |
| Other amounts payable | 47/48 | €55 | €82 | +€26 | +47.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,878 | €9,236 | +€1,359 | +17.2% |
| Other operating charges | 640/8 | €4,165 | €1,374 | -€2,790 | -67.0% |
| Gross operating margin | 9900 | €58,000 | €97,417 | +€39,417 | +68.0% |
| Operating profit (loss) | 9901 | €45,958 | €86,806 | +€40,849 | +88.9% |
| Financial income | 75/76B | €80 | €508 | +€428 | +539% |
| Recurring financial income | 75 | €80 | €508 | +€428 | +539% |
| Financial charges | 65/66B | €712 | €750 | +€38 | +5.3% |
| Recurring financial charges | 65 | €712 | €750 | +€38 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €45,325 | €86,564 | +€41,239 | +91.0% |
| Income taxes | 67/77 | €13,199 | €24,332 | +€11,132 | +84.3% |
| Profit (loss) for the period | 9904 | €32,126 | €62,233 | +€30,107 | +93.7% |
| Profit (loss) for the period to be appropriated | 9905 | €32,126 | €62,233 | +€30,107 | +93.7% |
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 30 October 2026 via checked.be.