TEAM CONSEIL: 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.
TEAM CONSEIL
Largest movements
- Financial fixed assets +€75,000
new in 2025: €75,000
- Stocks and contracts +€26,571
new in 2025: €26,571
- Cash +€22,167
new in 2025: €22,167
mainly Net result for the year (+€70,361) and Tax, wage and social debts (+€49,060)
- Receivables within one year -€3,545
down €3,545 (-9.5%), from €37,510 to €33,965
of which Trade receivables: -€19,461
- Profit (loss) carried forward +€70,362
up €70,362 (+302.9%), from €23,232 to €93,594
- Tax, wage and social debts +€49,060
up €49,060 (+408.9%), from €11,997 to €61,057
of which Taxes: +€37,639
- Gross operating margin +€62,972
up €62,972 (+213.7%), from €29,467 to €92,439
- Taxes +€17,835
up €17,835 (+307.1%), from €5,808 to €23,643
- Financial income +€2,442
new in 2025: €2,442
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 | €37,510 | €157,703 | +€120,193 | +320.4% |
| Fixed assets | 21/28 | - | €75,000 | +€75,000 | |
| Financial fixed assets | 28 | - | €75,000 | +€75,000 | |
| Current assets | 29/58 | €37,510 | €82,703 | +€45,193 | +120.5% |
| Stocks and contracts in progress | 3 | - | €26,571 | +€26,571 | |
| Stocks | 30/36 | - | €26,571 | +€26,571 | |
| Amounts receivable within one year | 40/41 | €37,510 | €33,965 | -€3,545 | -9.5% |
| Trade receivables | 40 | €37,510 | €18,049 | -€19,461 | -51.9% |
| Other amounts receivable | 41 | - | €15,916 | +€15,916 | |
| Cash at bank and in hand | 54/58 | - | €22,167 | +€22,167 | |
| Total equity and liabilities | 10/49 | €37,510 | €157,703 | +€120,193 | +320.4% |
| Equity | 10/15 | €25,232 | €95,594 | +€70,362 | +278.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,232 | €93,594 | +€70,362 | +302.9% |
| Amounts payable | 17/49 | €12,278 | €62,109 | +€49,831 | +405.9% |
| Amounts payable within one year | 42/48 | €12,278 | €62,109 | +€49,831 | +405.9% |
| Trade debts | 44 | - | €1,052 | +€1,052 | |
| Suppliers | 440/4 | - | €1,052 | +€1,052 | |
| Taxes, remuneration and social security | 45 | €11,997 | €61,057 | +€49,060 | +408.9% |
| Taxes | 450/3 | €11,997 | €49,636 | +€37,639 | +313.7% |
| Remuneration and social security | 454/9 | - | €11,421 | +€11,421 | |
| Other amounts payable | 47/48 | €281 | €0 | -€281 | -100.0% |
| Other operating charges | 640/8 | €427 | €848 | +€421 | +98.6% |
| Gross operating margin | 9900 | €29,467 | €92,439 | +€62,972 | +213.7% |
| Operating profit (loss) | 9901 | €29,040 | €91,591 | +€62,551 | +215.4% |
| Financial income | 75/76B | - | €2,442 | +€2,442 | |
| Recurring financial income | 75 | - | €2,442 | +€2,442 | |
| Financial charges | 65/66B | - | €28 | +€28 | |
| Recurring financial charges | 65 | - | €28 | +€28 | |
| Profit (loss) for the period before taxes | 9903 | €29,040 | €94,004 | +€64,964 | +223.7% |
| Income taxes | 67/77 | €5,808 | €23,643 | +€17,835 | +307.1% |
| Profit (loss) for the period | 9904 | €23,232 | €70,361 | +€47,129 | +202.9% |
| Profit (loss) for the period to be appropriated | 9905 | €23,232 | €70,361 | +€47,129 | +202.9% |
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.