THEMIS 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.
THEMIS CONSEIL
Largest movements
- Cash +€22,029
up €22,029 (+67.2%), from €32,797 to €54,826
mainly Net result for the year (+€34,235) and Depreciation (+€273)
- Tangible fixed assets +€851
new in 2025: €851
- Profit (loss) carried forward +€28,235
up €28,235 (+129%), from €21,871 to €50,106
- Other debts -€4,725
down €4,725 (-71.2%), from €6,632 to €1,908
- Gross operating margin +€4,115
up €4,115 (+10.3%), from €39,874 to €43,990
- Taxes +€770
up €770 (+11.3%), from €6,800 to €7,570
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 | €42,671 | €65,732 | +€23,060 | +54.0% |
| Fixed assets | 21/28 | - | €851 | +€851 | |
| Tangible fixed assets | 22/27 | - | €851 | +€851 | |
| Furniture and vehicles | 24 | - | €851 | +€851 | |
| Current assets | 29/58 | €42,671 | €64,880 | +€22,209 | +52.0% |
| Amounts receivable within one year | 40/41 | €9,669 | €9,896 | +€227 | +2.3% |
| Trade receivables | 40 | €9,669 | €9,896 | +€227 | +2.3% |
| Cash at bank and in hand | 54/58 | €32,797 | €54,826 | +€22,029 | +67.2% |
| Deferred charges and accrued income | 490/1 | €205 | €158 | -€47 | -22.8% |
| Total equity and liabilities | 10/49 | €42,671 | €65,732 | +€23,060 | +54.0% |
| Equity | 10/15 | €24,871 | €53,106 | +€28,235 | +114% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,871 | €50,106 | +€28,235 | +129% |
| Amounts payable | 17/49 | €17,800 | €12,626 | -€5,175 | -29.1% |
| Amounts payable within one year | 42/48 | €17,800 | €12,626 | -€5,175 | -29.1% |
| Trade debts | 44 | €302 | - | -€302 | |
| Suppliers | 440/4 | €302 | - | -€302 | |
| Taxes, remuneration and social security | 45 | €10,866 | €10,718 | -€148 | -1.4% |
| Taxes | 450/3 | €10,866 | €10,718 | -€148 | -1.4% |
| Other amounts payable | 47/48 | €6,632 | €1,908 | -€4,725 | -71.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €273 | +€273 | |
| Other operating charges | 640/8 | €518 | €884 | +€367 | +70.9% |
| Gross operating margin | 9900 | €39,874 | €43,990 | +€4,115 | +10.3% |
| Operating profit (loss) | 9901 | €39,357 | €42,833 | +€3,476 | +8.8% |
| Financial income | 75/76B | €22 | €40 | +€18 | +80.2% |
| Recurring financial income | 75 | €22 | €40 | +€18 | +80.2% |
| Financial charges | 65/66B | €709 | €1,068 | +€359 | +50.7% |
| Recurring financial charges | 65 | €709 | €1,068 | +€359 | +50.7% |
| Profit (loss) for the period before taxes | 9903 | €38,671 | €41,805 | +€3,135 | +8.1% |
| Income taxes | 67/77 | €6,800 | €7,570 | +€770 | +11.3% |
| Profit (loss) for the period | 9904 | €31,871 | €34,235 | +€2,364 | +7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €31,871 | €34,235 | +€2,364 | +7.4% |
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 14 October 2026 via checked.be.