SALES 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.
SALES CONSULT
Largest movements
- Cash +€58,127
up €58,127 (+101%), from €57,534 to €115,661
mainly Net result for the year (+€21,332) and Trade debts (+€11,548)
- Receivables within one year -€11,317
down €11,317 (-16.7%), from €67,822 to €56,505
of which Trade receivables: -€7,207
- Tangible fixed assets -€1,829
down €1,829 (-38.9%), from €4,704 to €2,876
- Reserves +€21,332
up €21,332 (+89.5%), from €23,832 to €45,163
of which Distributable reserves: +€21,332
- Trade debts +€11,548
up €11,548 (+248%), from €4,657 to €16,206
- Tax, wage and social debts +€11,513
up €11,513 (+159%), from €7,247 to €18,760
- Gross operating margin +€30,704
up €30,704 (+690%), from €4,453 to €35,157
- Taxes +€9,762
up €9,762 (+695%), from €1,405 to €11,167
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 | €130,086 | €175,067 | +€44,981 | +34.6% |
| Fixed assets | 21/28 | €4,729 | €2,901 | -€1,829 | -38.7% |
| Tangible fixed assets | 22/27 | €4,704 | €2,876 | -€1,829 | -38.9% |
| Plant, machinery and equipment | 23 | €1,930 | €1,112 | -€818 | -42.4% |
| Furniture and vehicles | 24 | €815 | €105 | -€711 | -87.2% |
| Other tangible fixed assets | 26 | €1,959 | €1,659 | -€300 | -15.3% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €125,356 | €172,166 | +€46,810 | +37.3% |
| Amounts receivable within one year | 40/41 | €67,822 | €56,505 | -€11,317 | -16.7% |
| Trade receivables | 40 | €60,606 | €53,398 | -€7,207 | -11.9% |
| Other amounts receivable | 41 | €7,216 | €3,107 | -€4,109 | -56.9% |
| Cash at bank and in hand | 54/58 | €57,534 | €115,661 | +€58,127 | +101% |
| Total equity and liabilities | 10/49 | €130,086 | €175,067 | +€44,981 | +34.6% |
| Equity | 10/15 | €112,144 | €133,476 | +€21,332 | +19.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €23,832 | €45,163 | +€21,332 | +89.5% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €17,632 | €38,963 | +€21,332 | +121% |
| Profit (loss) carried forward | 14 | €26,313 | €26,313 | = | 0.0% |
| Amounts payable | 17/49 | €17,941 | €41,591 | +€23,649 | +132% |
| Amounts payable within one year | 42/48 | €17,941 | €41,591 | +€23,649 | +132% |
| Trade debts | 44 | €4,657 | €16,206 | +€11,548 | +248% |
| Suppliers | 440/4 | €4,657 | €16,206 | +€11,548 | +248% |
| Taxes, remuneration and social security | 45 | €7,247 | €18,760 | +€11,513 | +159% |
| Taxes | 450/3 | €7,247 | €18,760 | +€11,513 | +159% |
| Other amounts payable | 47/48 | €6,037 | €6,625 | +€588 | +9.7% |
| Non-recurring operating income | 76A | - | €41,628 | +€41,628 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,535 | €1,829 | +€294 | +19.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €4,453 | €35,157 | +€30,704 | +690% |
| Operating profit (loss) | 9901 | €2,531 | €32,929 | +€30,398 | +1,201% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €582 | €430 | -€152 | -26.2% |
| Recurring financial charges | 65 | €582 | €430 | -€152 | -26.2% |
| Profit (loss) for the period before taxes | 9903 | €1,950 | €32,499 | +€30,549 | +1,567% |
| Income taxes | 67/77 | €1,405 | €11,167 | +€9,762 | +695% |
| Profit (loss) for the period | 9904 | €545 | €21,332 | +€20,787 | +3,815% |
| Profit (loss) for the period to be appropriated | 9905 | €545 | €21,332 | +€20,787 | +3,815% |
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 18 October 2026 via checked.be.