RETAIL 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.
RETAIL CONSULT
Largest movements
- Cash -€5,148
down €5,148 (-83.2%), from €6,188 to €1,041
mainly Debts after one year (-€3,330) and Investment in fixed assets (net) (-€1,904)
- Receivables within one year +€522
up €522 (+12.3%), from €4,239 to €4,761
of which Trade receivables: +€1,781
- Tangible fixed assets +€491
up €491 (+42.5%), from €1,154 to €1,645
- Debts after one year -€3,330
down €3,330 (-85.6%), from €3,892 to €562
- Profit (loss) carried forward -€1,673
down €1,673 (-8.7%), from -€19,268 to -€20,941
- Trade debts +€1,216
up €1,216 (+95.6%), from €1,272 to €2,488
- Other debts -€301
down €301 (-1.9%), from €15,828 to €15,527
- Gross operating margin +€2,444
up €2,444, from -€1,817 to €627
- Depreciation -€979
down €979 (-40.9%), from €2,392 to €1,413
- Financial charges -€106
down €106 (-32.5%), from €326 to €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 | €11,651 | €7,522 | -€4,130 | -35.4% |
| Fixed assets | 21/28 | €1,154 | €1,645 | +€491 | +42.5% |
| Tangible fixed assets | 22/27 | €1,154 | €1,645 | +€491 | +42.5% |
| Furniture and vehicles | 24 | €1,154 | €1,645 | +€491 | +42.5% |
| Current assets | 29/58 | €10,497 | €5,877 | -€4,621 | -44.0% |
| Amounts receivable within one year | 40/41 | €4,239 | €4,761 | +€522 | +12.3% |
| Trade receivables | 40 | €2,662 | €4,443 | +€1,781 | +66.9% |
| Other amounts receivable | 41 | €1,577 | €317 | -€1,259 | -79.9% |
| Cash at bank and in hand | 54/58 | €6,188 | €1,041 | -€5,148 | -83.2% |
| Deferred charges and accrued income | 490/1 | €71 | €76 | +€5 | +6.8% |
| Total equity and liabilities | 10/49 | €11,651 | €7,522 | -€4,130 | -35.4% |
| Equity | 10/15 | -€12,854 | -€14,527 | -€1,673 | -13.0% |
| Contributions | 10/11 | €6,414 | €6,414 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,268 | -€20,941 | -€1,673 | -8.7% |
| Amounts payable | 17/49 | €24,506 | €22,048 | -€2,457 | -10.0% |
| Amounts payable after more than one year | 17 | €3,892 | €562 | -€3,330 | -85.6% |
| Financial debts | 170/4 | €3,892 | €562 | -€3,330 | -85.6% |
| Amounts payable within one year | 42/48 | €20,614 | €21,486 | +€873 | +4.2% |
| Current portion of amounts payable after more than one year | 42 | €3,258 | €3,330 | +€72 | +2.2% |
| Trade debts | 44 | €1,272 | €2,488 | +€1,216 | +95.6% |
| Suppliers | 440/4 | €1,272 | €2,488 | +€1,216 | +95.6% |
| Taxes, remuneration and social security | 45 | €256 | €141 | -€115 | -44.9% |
| Taxes | 450/3 | €256 | €141 | -€115 | -44.9% |
| Other amounts payable | 47/48 | €15,828 | €15,527 | -€301 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,392 | €1,413 | -€979 | -40.9% |
| Other operating charges | 640/8 | €510 | €526 | +€16 | +3.2% |
| Gross operating margin | 9900 | -€1,817 | €627 | +€2,444 | |
| Operating profit (loss) | 9901 | -€4,718 | -€1,312 | +€3,406 | +72.2% |
| Financial charges | 65/66B | €326 | €220 | -€106 | -32.5% |
| Recurring financial charges | 65 | €326 | €220 | -€106 | -32.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,044 | -€1,532 | +€3,512 | +69.6% |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€5,183 | -€1,673 | +€3,511 | +67.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,183 | -€1,673 | +€3,511 | +67.7% |
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 14 October 2026 via checked.be.