SR CONSULT: what changed
Two fiscal 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.
SR CONSULT
Largest movements
- Tangible fixed assets -€1,000
down €1,000 (-80.4%), from €1,244 to €244
- Cash +€138
up €138 (+2.2%), from €6,345 to €6,483
mainly Net result for the year (+€4,662) and Other debts (+€2,216)
- Debts after one year -€7,600
down €7,600 (-8.6%), from €88,401 to €80,801
- Profit (loss) carried forward +€4,662
up €4,662 (+4.6%), from -€101,600 to -€96,937
- Other debts +€2,216
up €2,216 (+105.5%), from €2,100 to €4,316
- Tax, wage and social debts -€140
no longer reported in 2025 (was €140)
- Other operating charges -€1,420
down €1,420 (-86.9%), from €1,633 to €213
- Gross operating margin -€1,410
down €1,410 (-19.1%), from €7,395 to €5,985
- Taxes -€272
down €272, from €272 to -€0
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 | €12,002 | €11,140 | -€862 | -7.2% |
| Fixed assets | 21/28 | €2,157 | €1,157 | -€1,000 | -46.4% |
| Tangible fixed assets | 22/27 | €1,244 | €244 | -€1,000 | -80.4% |
| Furniture and vehicles | 24 | €1,244 | €244 | -€1,000 | -80.4% |
| Financial fixed assets | 28 | €913 | €913 | = | 0.0% |
| Current assets | 29/58 | €9,845 | €9,983 | +€138 | +1.4% |
| Cash at bank and in hand | 54/58 | €6,345 | €6,483 | +€138 | +2.2% |
| Deferred charges and accrued income | 490/1 | €3,500 | €3,500 | = | 0.0% |
| Total equity and liabilities | 10/49 | €12,002 | €11,140 | -€862 | -7.2% |
| Equity | 10/15 | -€81,140 | -€76,477 | +€4,662 | +5.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€101,600 | -€96,937 | +€4,662 | +4.6% |
| Amounts payable | 17/49 | €93,141 | €87,617 | -€5,524 | -5.9% |
| Amounts payable after more than one year | 17 | €88,401 | €80,801 | -€7,600 | -8.6% |
| Other amounts payable | 178/9 | €88,401 | €80,801 | -€7,600 | -8.6% |
| Amounts payable within one year | 42/48 | €4,740 | €6,816 | +€2,076 | +43.8% |
| Trade debts | 44 | €2,500 | €2,500 | = | 0.0% |
| Suppliers | 440/4 | €2,500 | €2,500 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €140 | - | -€140 | |
| Taxes | 450/3 | €140 | - | -€140 | |
| Other amounts payable | 47/48 | €2,100 | €4,316 | +€2,216 | +105.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,000 | €1,000 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,633 | €213 | -€1,420 | -86.9% |
| Gross operating margin | 9900 | €7,395 | €5,985 | -€1,410 | -19.1% |
| Operating profit (loss) | 9901 | €4,762 | €4,771 | +€9 | +0.2% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €46 | €109 | +€63 | +136.3% |
| Recurring financial charges | 65 | €46 | €109 | +€63 | +136.3% |
| Profit (loss) for the period before taxes | 9903 | €4,717 | €4,662 | -€55 | -1.2% |
| Income taxes | 67/77 | €272 | -€0 | -€272 | |
| Profit (loss) for the period | 9904 | €4,445 | €4,662 | +€217 | +4.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,445 | €4,662 | +€217 | +4.9% |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.