U 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.
U CONSULT
Largest movements
- Cash +€177,652
up €177,652 (+68.7%), from €258,680 to €436,332
mainly Net result for the year (+€202,471) and Receivables within one year (+€20,196)
- Receivables within one year -€20,196
down €20,196 (-7.0%), from €287,496 to €267,300
of which Trade receivables: -€74,488
- Profit (loss) carried forward +€202,471
new in 2026: €202,471
- Other debts -€32,589
no longer reported in 2026 (was €32,589)
- Tax, wage and social debts -€25,066
down €25,066 (-66.2%), from €37,885 to €12,818
of which Taxes: -€25,374
- Taxes -€31,506
down €31,506 (-31.2%), from €101,083 to €69,576
- Gross operating margin -€23,507
down €23,507 (-6.9%), from €338,658 to €315,151
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €573,944 | €724,842 | +€150,898 | +26.3% |
| Fixed assets | 21/28 | €25,140 | €18,967 | -€6,173 | -24.6% |
| Tangible fixed assets | 22/27 | €25,140 | €18,967 | -€6,173 | -24.6% |
| Plant, machinery and equipment | 23 | €3,602 | €1,722 | -€1,880 | -52.2% |
| Furniture and vehicles | 24 | €21,538 | €17,245 | -€4,293 | -19.9% |
| Current assets | 29/58 | €548,804 | €705,875 | +€157,071 | +28.6% |
| Amounts receivable within one year | 40/41 | €287,496 | €267,300 | -€20,196 | -7.0% |
| Trade receivables | 40 | €287,496 | €213,008 | -€74,488 | -25.9% |
| Other amounts receivable | 41 | - | €54,291 | +€54,291 | |
| Cash at bank and in hand | 54/58 | €258,680 | €436,332 | +€177,652 | +68.7% |
| Deferred charges and accrued income | 490/1 | €2,628 | €2,243 | -€385 | -14.6% |
| Total equity and liabilities | 10/49 | €573,944 | €724,842 | +€150,898 | +26.3% |
| Equity | 10/15 | €396,686 | €599,156 | +€202,471 | +51.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €390,486 | €390,486 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €388,627 | €388,627 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €202,471 | +€202,471 | |
| Amounts payable | 17/49 | €177,258 | €125,685 | -€51,573 | -29.1% |
| Amounts payable within one year | 42/48 | €174,258 | €122,685 | -€51,573 | -29.6% |
| Current portion of amounts payable after more than one year | 42 | €8,333 | €8,206 | -€127 | -1.5% |
| Trade debts | 44 | €95,451 | €101,661 | +€6,210 | +6.5% |
| Suppliers | 440/4 | €95,451 | €101,661 | +€6,210 | +6.5% |
| Taxes, remuneration and social security | 45 | €37,885 | €12,818 | -€25,066 | -66.2% |
| Taxes | 450/3 | €31,686 | €6,312 | -€25,374 | -80.1% |
| Remuneration and social security | 454/9 | €6,199 | €6,506 | +€307 | +5.0% |
| Other amounts payable | 47/48 | €32,589 | - | -€32,589 | |
| Accrued charges and deferred income | 492/3 | €3,000 | €3,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €17,503 | €17,885 | +€382 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,443 | €14,108 | +€2,665 | +23.3% |
| Other operating charges | 640/8 | €5,603 | €6,189 | +€586 | +10.5% |
| Non-recurring operating charges | 66A | - | €6,520 | +€6,520 | |
| Gross operating margin | 9900 | €338,658 | €315,151 | -€23,507 | -6.9% |
| Operating profit (loss) | 9901 | €304,109 | €270,449 | -€33,660 | -11.1% |
| Financial income | 75/76B | €4,514 | €2,855 | -€1,658 | -36.7% |
| Recurring financial income | 75 | €4,514 | €2,855 | -€1,658 | -36.7% |
| Financial charges | 65/66B | €1,340 | €1,257 | -€82 | -6.2% |
| Recurring financial charges | 65 | €1,340 | €1,257 | -€82 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €307,283 | €272,047 | -€35,236 | -11.5% |
| Income taxes | 67/77 | €101,083 | €69,576 | -€31,506 | -31.2% |
| Profit (loss) for the period | 9904 | €206,200 | €202,471 | -€3,730 | -1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €206,200 | €202,471 | -€3,730 | -1.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.