TASTE 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.
TASTE CONSULT
Largest movements
- Receivables after one year +€1.9m
up €1.9m, from €0 to €1.9m
- Receivables within one year -€1.8m
down €1.8m (-70.2%), from €2.6m to €761,152
of which Other amounts receivable: -€1.8m
- Cash -€243,490
down €243,490 (-65.6%), from €371,299 to €127,809
mainly Receivables after one year (-€1.9m) and Debts after one year (-€83,294)
- Deferred charges and accrued income +€71,971
up €71,971 (+93.9%), from €76,661 to €148,632
- Tangible fixed assets -€66,072
down €66,072 (-2.7%), from €2.4m to €2.4m
of which Other tangible fixed assets: -€54,662
- Debts after one year -€83,294
down €83,294 (-2.0%), from €4.2m to €4.1m
of which Financial debts: -€83,294
- Other debts -€65,455
down €65,455 (-7.2%), from €904,320 to €838,864
- Financial income -€143,200
down €143,200 (-48.8%), from €293,421 to €150,221
- Gross operating margin +€10,183
up €10,183, from -€1,130 to €9,053
- Financial charges -€5,147
down €5,147 (-8.0%), from €63,958 to €58,811
- Depreciation +€1,019
up €1,019 (+1.3%), from €77,629 to €78,648
- Taxes +€211
up €211 (+292%), from €72 to €283
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 | €5,420,516 | €5,288,974 | -€131,541 | -2.4% |
| Fixed assets | 21/28 | €2,417,454 | €2,351,381 | -€66,072 | -2.7% |
| Tangible fixed assets | 22/27 | €2,417,454 | €2,351,381 | -€66,072 | -2.7% |
| Land and buildings | 22 | €527,315 | €511,845 | -€15,470 | -2.9% |
| Furniture and vehicles | 24 | - | €9,926 | +€9,926 | |
| Leasing and similar rights | 25 | €23,464 | €17,598 | -€5,866 | -25.0% |
| Other tangible fixed assets | 26 | €1,866,674 | €1,812,012 | -€54,662 | -2.9% |
| Current assets | 29/58 | €3,003,062 | €2,937,593 | -€65,469 | -2.2% |
| Amounts receivable after more than one year | 29 | €0 | €1,900,000 | +€1.9m | |
| Other amounts receivable | 291 | €0 | €1,900,000 | +€1.9m | |
| Amounts receivable within one year | 40/41 | €2,555,102 | €761,152 | -€1.8m | -70.2% |
| Trade receivables | 40 | €5,102 | €11,152 | +€6,050 | +119% |
| Other amounts receivable | 41 | €2,550,000 | €750,000 | -€1.8m | -70.6% |
| Cash at bank and in hand | 54/58 | €371,299 | €127,809 | -€243,490 | -65.6% |
| Deferred charges and accrued income | 490/1 | €76,661 | €148,632 | +€71,971 | +93.9% |
| Total equity and liabilities | 10/49 | €5,420,516 | €5,288,974 | -€131,541 | -2.4% |
| Equity | 10/15 | €160,522 | €172,990 | +€12,468 | +7.8% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €224,317 | €215,346 | -€8,972 | -4.0% |
| Tax-exempt reserves | 132 | €224,317 | €215,346 | -€8,972 | -4.0% |
| Profit (loss) carried forward | 14 | -€188,796 | -€167,356 | +€21,440 | +11.4% |
| Provisions and deferred taxes | 16 | €74,772 | €71,782 | -€2,991 | -4.0% |
| Deferred taxes | 168 | €74,772 | €71,782 | -€2,991 | -4.0% |
| Amounts payable | 17/49 | €5,185,222 | €5,044,203 | -€141,019 | -2.7% |
| Amounts payable after more than one year | 17 | €4,154,039 | €4,070,745 | -€83,294 | -2.0% |
| Financial debts | 170/4 | €1,604,039 | €1,520,745 | -€83,294 | -5.2% |
| Other amounts payable | 178/9 | €2,550,000 | €2,550,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,027,531 | €969,967 | -€57,564 | -5.6% |
| Current portion of amounts payable after more than one year | 42 | €86,896 | €89,473 | +€2,577 | +3.0% |
| Trade debts | 44 | €35,766 | €40,303 | +€4,537 | +12.7% |
| Suppliers | 440/4 | €35,766 | €40,303 | +€4,537 | +12.7% |
| Taxes, remuneration and social security | 45 | €548 | €1,326 | +€778 | +142% |
| Taxes | 450/3 | €548 | €1,326 | +€778 | +142% |
| Other amounts payable | 47/48 | €904,320 | €838,864 | -€65,455 | -7.2% |
| Accrued charges and deferred income | 492/3 | €3,652 | €3,491 | -€161 | -4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,629 | €78,648 | +€1,019 | +1.3% |
| Other operating charges | 640/8 | €12,067 | €12,054 | -€13 | -0.1% |
| Gross operating margin | 9900 | -€1,130 | €9,053 | +€10,183 | |
| Operating profit (loss) | 9901 | -€90,826 | -€81,649 | +€9,177 | +10.1% |
| Financial income | 75/76B | €293,421 | €150,221 | -€143,200 | -48.8% |
| Recurring financial income | 75 | €293,421 | €150,221 | -€143,200 | -48.8% |
| Financial charges | 65/66B | €63,958 | €58,811 | -€5,147 | -8.0% |
| Recurring financial charges | 65 | €63,958 | €58,811 | -€5,147 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €138,637 | €9,761 | -€128,876 | -93.0% |
| Transfer from deferred taxes | 780 | €2,991 | €2,991 | = | 0.0% |
| Income taxes | 67/77 | €72 | €283 | +€211 | +292% |
| Profit (loss) for the period | 9904 | €141,555 | €12,468 | -€129,087 | -91.2% |
| Transfer from tax-exempt reserves | 789 | €8,972 | €8,972 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €150,527 | €21,440 | -€129,087 | -85.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.