RESULT COMSULT: 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.
RESULT COMSULT
Largest movements
- Cash +€49,987
up €49,987 (+40.7%), from €122,832 to €172,819
mainly Net result for the year (+€50,543) and Other debts (+€34,202)
- Receivables within one year +€38,187
up €38,187 (+278%), from €13,724 to €51,911
of which Trade receivables: +€19,669
- Current investments -€23,283
down €23,283 (-100%), from €23,283 to €0
- Deferred charges and accrued income -€3,384
down €3,384 (-37.5%), from €9,021 to €5,637
- Other debts +€34,202
up €34,202, from €0 to €34,202
- Reserves +€16,342
up €16,342 (+17.3%), from €94,523 to €110,865
- Tax, wage and social debts +€13,139
up €13,139 (+243%), from €5,403 to €18,542
- Financial income +€16,090
up €16,090 (+289%), from €5,571 to €21,661
- Gross operating margin +€13,965
up €13,965 (+36.6%), from €38,189 to €52,154
- Taxes +€8,892
up €8,892 (+78.5%), from €11,328 to €20,220
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 | €182,714 | €244,543 | +€61,829 | +33.8% |
| Fixed assets | 21/28 | €13,853 | €14,176 | +€323 | +2.3% |
| Tangible fixed assets | 22/27 | €4,053 | €4,376 | +€323 | +8.0% |
| Plant, machinery and equipment | 23 | €1,664 | €1,402 | -€262 | -15.8% |
| Furniture and vehicles | 24 | €853 | €1,611 | +€759 | +89.0% |
| Other tangible fixed assets | 26 | €1,537 | €1,363 | -€174 | -11.3% |
| Financial fixed assets | 28 | €9,800 | €9,800 | = | 0.0% |
| Current assets | 29/58 | €168,861 | €230,367 | +€61,506 | +36.4% |
| Amounts receivable within one year | 40/41 | €13,724 | €51,911 | +€38,187 | +278% |
| Trade receivables | 40 | €10,602 | €30,271 | +€19,669 | +186% |
| Other amounts receivable | 41 | €3,122 | €21,640 | +€18,518 | +593% |
| Current investments | 50/53 | €23,283 | €0 | -€23,283 | -100% |
| Cash at bank and in hand | 54/58 | €122,832 | €172,819 | +€49,987 | +40.7% |
| Deferred charges and accrued income | 490/1 | €9,021 | €5,637 | -€3,384 | -37.5% |
| Total equity and liabilities | 10/49 | €182,714 | €244,543 | +€61,829 | +33.8% |
| Equity | 10/15 | €173,703 | €190,045 | +€16,342 | +9.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €94,523 | €110,865 | +€16,342 | +17.3% |
| Distributable reserves | 133 | €94,523 | €110,865 | +€16,342 | +17.3% |
| Profit (loss) carried forward | 14 | €60,580 | €60,580 | = | 0.0% |
| Amounts payable | 17/49 | €9,011 | €54,499 | +€45,487 | +505% |
| Amounts payable within one year | 42/48 | €8,511 | €54,499 | +€45,987 | +540% |
| Trade debts | 44 | €3,108 | €1,755 | -€1,354 | -43.5% |
| Suppliers | 440/4 | €3,108 | €1,755 | -€1,354 | -43.5% |
| Taxes, remuneration and social security | 45 | €5,403 | €18,542 | +€13,139 | +243% |
| Taxes | 450/3 | €5,403 | €18,542 | +€13,139 | +243% |
| Other amounts payable | 47/48 | €0 | €34,202 | +€34,202 | |
| Accrued charges and deferred income | 492/3 | €500 | €0 | -€500 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,237 | €1,042 | -€195 | -15.7% |
| Other operating charges | 640/8 | €582 | €579 | -€3 | -0.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €38,189 | €52,154 | +€13,965 | +36.6% |
| Operating profit (loss) | 9901 | €36,370 | €50,533 | +€14,163 | +38.9% |
| Financial income | 75/76B | €5,571 | €21,661 | +€16,090 | +289% |
| Recurring financial income | 75 | €5,571 | €21,661 | +€16,090 | +289% |
| Financial charges | 65/66B | €1,413 | €1,430 | +€17 | +1.2% |
| Recurring financial charges | 65 | €1,413 | €1,430 | +€17 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | €40,529 | €70,764 | +€30,235 | +74.6% |
| Income taxes | 67/77 | €11,328 | €20,220 | +€8,892 | +78.5% |
| Profit (loss) for the period | 9904 | €29,200 | €50,543 | +€21,343 | +73.1% |
| Profit (loss) for the period to be appropriated | 9905 | €29,200 | €50,543 | +€21,343 | +73.1% |
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.