ToBe 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.
ToBe Consult
Largest movements
- Receivables within one year -€14,137
down €14,137 (-12.8%), from €110,067 to €95,930
of which Other amounts receivable: -€13,137
- Profit (loss) carried forward -€13,695
down €13,695 (-7.9%), from -€172,644 to -€186,339
- Gross operating margin +€52,689
up €52,689 (+84.9%), from -€62,088 to -€9,399
- Other operating charges -€28,999
down €28,999 (-100.0%), from €29,001 to €2
- Financial income -€6,272
no longer reported in 2025 (was €6,272)
- Write-downs +€4,779
no longer reported in 2025 (was -€4,779)
- Financial charges +€4,293
up €4,293 (+858,642%), from €1 to €4,294
of which Non-recurring financial charges: +€4,264
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 | €811,884 | €797,505 | -€14,378 | -1.8% |
| Current assets | 29/58 | €811,884 | €797,505 | -€14,378 | -1.8% |
| Amounts receivable after more than one year | 29 | €700,000 | €700,000 | = | 0.0% |
| Other amounts receivable | 291 | €700,000 | €700,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €110,067 | €95,930 | -€14,137 | -12.8% |
| Trade receivables | 40 | €1,000 | - | -€1,000 | |
| Other amounts receivable | 41 | €109,067 | €95,930 | -€13,137 | -12.0% |
| Cash at bank and in hand | 54/58 | €516 | €1,575 | +€1,059 | +205% |
| Deferred charges and accrued income | 490/1 | €1,300 | - | -€1,300 | |
| Total equity and liabilities | 10/49 | €811,884 | €797,505 | -€14,378 | -1.8% |
| Equity | 10/15 | €643,367 | €629,672 | -€13,695 | -2.1% |
| Contributions | 10/11 | €264,000 | €264,000 | = | 0.0% |
| Capital | 10 | €264,000 | €264,000 | = | 0.0% |
| Issued capital | 100 | €264,000 | €264,000 | = | 0.0% |
| Reserves | 13 | €552,011 | €552,011 | = | 0.0% |
| Non-distributable reserves | 130/1 | €26,397 | €26,397 | = | 0.0% |
| Legal reserve | 130 | €26,397 | €26,397 | = | 0.0% |
| Distributable reserves | 133 | €525,614 | €525,614 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€172,644 | -€186,339 | -€13,695 | -7.9% |
| Provisions and deferred taxes | 16 | €167,834 | €167,834 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €167,834 | €167,834 | = | 0.0% |
| Other liabilities and charges | 164/5 | €167,834 | €167,834 | = | 0.0% |
| Amounts payable | 17/49 | €683 | - | -€683 | |
| Amounts payable within one year | 42/48 | €683 | - | -€683 | |
| Trade debts | 44 | €683 | - | -€683 | |
| Suppliers | 440/4 | €683 | - | -€683 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€4,779 | - | +€4,779 | |
| Other operating charges | 640/8 | €29,001 | €2 | -€28,999 | -100.0% |
| Non-recurring operating charges | 66A | €8,447 | - | -€8,447 | |
| Gross operating margin | 9900 | -€62,088 | -€9,399 | +€52,689 | +84.9% |
| Operating profit (loss) | 9901 | -€94,757 | -€9,401 | +€85,356 | +90.1% |
| Financial income | 75/76B | €6,272 | - | -€6,272 | |
| Recurring financial income | 75 | €6,272 | - | -€6,272 | |
| Financial charges | 65/66B | €1 | €4,294 | +€4,293 | +858,642% |
| Recurring financial charges | 65 | €1 | €30 | +€30 | +5,900% |
| Non-recurring financial charges | 66B | - | €4,264 | +€4,264 | |
| Profit (loss) for the period before taxes | 9903 | -€88,486 | -€13,695 | +€74,791 | +84.5% |
| Profit (loss) for the period | 9904 | -€88,486 | -€13,695 | +€74,791 | +84.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€88,486 | -€13,695 | +€74,791 | +84.5% |
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 19 October 2026 via checked.be.