S-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.
S-CONSULT
Largest movements
- Cash +€21,427
up €21,427 (+40.4%), from €52,986 to €74,412
mainly Net result for the year (+€17,615) and Tax, wage and social debts (+€9,993)
- Receivables within one year +€10,096
up €10,096 (+12.1%), from €83,753 to €93,849
of which Other amounts receivable: +€18,791
- Tangible fixed assets -€6,251
down €6,251 (-11.5%), from €54,565 to €48,313
- Reserves +€17,615
up €17,615 (+10.1%), from €174,952 to €192,567
of which Distributable reserves: +€19,475
- Tax, wage and social debts +€9,993
up €9,993 (+171.5%), from €5,825 to €15,817
of which Taxes: +€6,130
- Trade debts -€3,127
down €3,127 (-44.6%), from €7,005 to €3,877
- Other operating charges +€10,955
up €10,955 (+715.2%), from €1,532 to €12,487
- Gross operating margin +€9,129
up €9,129 (+20.6%), from €44,385 to €53,514
- Taxes +€2,797
up €2,797 (+30.8%), from €9,078 to €11,874
- Depreciation -€1,924
down €1,924 (-21.7%), from €8,875 to €6,950
- Staff costs -€1,757
down €1,757 (-30.1%), from €5,842 to €4,085
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 | €194,995 | €218,462 | +€23,466 | +12.0% |
| Fixed assets | 21/28 | €54,565 | €48,313 | -€6,251 | -11.5% |
| Tangible fixed assets | 22/27 | €54,565 | €48,313 | -€6,251 | -11.5% |
| Land and buildings | 22 | €47,051 | €44,355 | -€2,696 | -5.7% |
| Plant, machinery and equipment | 23 | €3,186 | €1,968 | -€1,219 | -38.3% |
| Furniture and vehicles | 24 | €4,327 | €1,990 | -€2,337 | -54.0% |
| Current assets | 29/58 | €140,431 | €170,148 | +€29,718 | +21.2% |
| Amounts receivable within one year | 40/41 | €83,753 | €93,849 | +€10,096 | +12.1% |
| Trade receivables | 40 | €9,180 | €485 | -€8,695 | -94.7% |
| Other amounts receivable | 41 | €74,572 | €93,364 | +€18,791 | +25.2% |
| Cash at bank and in hand | 54/58 | €52,986 | €74,412 | +€21,427 | +40.4% |
| Deferred charges and accrued income | 490/1 | €3,693 | €1,887 | -€1,805 | -48.9% |
| Total equity and liabilities | 10/49 | €194,995 | €218,462 | +€23,466 | +12.0% |
| Equity | 10/15 | €181,152 | €198,767 | +€17,615 | +9.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €174,952 | €192,567 | +€17,615 | +10.1% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €173,092 | €192,567 | +€19,475 | +11.3% |
| Amounts payable | 17/49 | €13,844 | €19,695 | +€5,851 | +42.3% |
| Amounts payable within one year | 42/48 | €13,844 | €19,695 | +€5,851 | +42.3% |
| Financial debts | 43 | €1,014 | - | -€1,014 | |
| Credit institutions | 430/8 | €1,014 | - | -€1,014 | |
| Trade debts | 44 | €7,005 | €3,877 | -€3,127 | -44.6% |
| Suppliers | 440/4 | €7,005 | €3,877 | -€3,127 | -44.6% |
| Taxes, remuneration and social security | 45 | €5,825 | €15,817 | +€9,993 | +171.5% |
| Taxes | 450/3 | €5,825 | €11,955 | +€6,130 | +105.2% |
| Remuneration and social security | 454/9 | - | €3,863 | +€3,863 | |
| Remuneration, social security and pensions | 62 | €5,842 | €4,085 | -€1,757 | -30.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,875 | €6,950 | -€1,924 | -21.7% |
| Other operating charges | 640/8 | €1,532 | €12,487 | +€10,955 | +715.2% |
| Non-recurring operating charges | 66A | €5,381 | - | -€5,381 | |
| Gross operating margin | 9900 | €44,385 | €53,514 | +€9,129 | +20.6% |
| Operating profit (loss) | 9901 | €22,755 | €29,993 | +€7,237 | +31.8% |
| Financial income | 75/76B | €327 | €1 | -€327 | -99.8% |
| Recurring financial income | 75 | €327 | €1 | -€327 | -99.8% |
| Financial charges | 65/66B | €499 | €504 | +€5 | +0.9% |
| Recurring financial charges | 65 | €499 | €504 | +€5 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €22,583 | €29,489 | +€6,906 | +30.6% |
| Income taxes | 67/77 | €9,078 | €11,874 | +€2,797 | +30.8% |
| Profit (loss) for the period | 9904 | €13,506 | €17,615 | +€4,109 | +30.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,506 | €17,615 | +€4,109 | +30.4% |
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.