USE 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.
USE CONSULT
Largest movements
- Receivables within one year +€26,793
up €26,793 (+386%), from €6,943 to €33,736
of which Other amounts receivable: +€28,722
- Receivables after one year -€7,173
down €7,173 (-31.2%), from €23,000 to €15,827
- Deferred charges and accrued income +€5,223
up €5,223 (+36.6%), from €14,252 to €19,475
- Cash -€1,567
down €1,567 (-61.6%), from €2,544 to €976
mainly Receivables within one year (-€26,793) and Deferred charges and accrued income (-€5,223)
- Reserves +€26,000
up €26,000 (+51.8%), from €50,160 to €76,160
of which Distributable reserves: +€26,000
- Tax, wage and social debts -€4,236
down €4,236 (-34.4%), from €12,328 to €8,092
- Trade debts +€1,162
up €1,162 (+225%), from €517 to €1,679
- Gross operating margin -€1,405
down €1,405 (-3.2%), from €43,957 to €42,552
- Financial income +€980
up €980 (+32,335%), from €3 to €983
- Taxes -€451
down €451 (-3.1%), from €14,704 to €14,253
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 | €46,739 | €70,014 | +€23,275 | +49.8% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €46,739 | €70,014 | +€23,275 | +49.8% |
| Amounts receivable after more than one year | 29 | €23,000 | €15,827 | -€7,173 | -31.2% |
| Trade receivables | 290 | €23,000 | €15,827 | -€7,173 | -31.2% |
| Amounts receivable within one year | 40/41 | €6,943 | €33,736 | +€26,793 | +386% |
| Trade receivables | 40 | €6,943 | €5,014 | -€1,929 | -27.8% |
| Other amounts receivable | 41 | €0 | €28,722 | +€28,722 | |
| Cash at bank and in hand | 54/58 | €2,544 | €976 | -€1,567 | -61.6% |
| Deferred charges and accrued income | 490/1 | €14,252 | €19,475 | +€5,223 | +36.6% |
| Total equity and liabilities | 10/49 | €46,739 | €70,014 | +€23,275 | +49.8% |
| Equity | 10/15 | €33,894 | €60,243 | +€26,350 | +77.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €50,160 | €76,160 | +€26,000 | +51.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €50,160 | €76,160 | +€26,000 | +51.8% |
| Profit (loss) carried forward | 14 | -€22,466 | -€22,117 | +€350 | +1.6% |
| Amounts payable | 17/49 | €12,845 | €9,771 | -€3,074 | -23.9% |
| Amounts payable within one year | 42/48 | €12,845 | €9,771 | -€3,074 | -23.9% |
| Trade debts | 44 | €517 | €1,679 | +€1,162 | +225% |
| Suppliers | 440/4 | €517 | €1,679 | +€1,162 | +225% |
| Taxes, remuneration and social security | 45 | €12,328 | €8,092 | -€4,236 | -34.4% |
| Taxes | 450/3 | €12,328 | €8,092 | -€4,236 | -34.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9 | €0 | -€9 | -100% |
| Other operating charges | 640/8 | €2,566 | €2,610 | +€44 | +1.7% |
| Gross operating margin | 9900 | €43,957 | €42,552 | -€1,405 | -3.2% |
| Operating profit (loss) | 9901 | €41,382 | €39,942 | -€1,440 | -3.5% |
| Financial income | 75/76B | €3 | €983 | +€980 | +32,335% |
| Recurring financial income | 75 | €3 | €983 | +€980 | +32,335% |
| Financial charges | 65/66B | €297 | €322 | +€25 | +8.5% |
| Recurring financial charges | 65 | €297 | €322 | +€25 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | €41,089 | €40,603 | -€486 | -1.2% |
| Income taxes | 67/77 | €14,704 | €14,253 | -€451 | -3.1% |
| Profit (loss) for the period | 9904 | €26,385 | €26,350 | -€35 | -0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €26,385 | €26,350 | -€35 | -0.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.