XonaConsult: 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.
XonaConsult
Largest movements
- Cash +€83,138
up €83,138 (+16.0%), from €519,483 to €602,621
mainly Net result for the year (+€91,643) and Other debts (+€9,550)
- Reserves +€71,643
up €71,643 (+17.2%), from €417,535 to €489,178
of which Distributable reserves: +€71,643
- Other debts +€9,550
up €9,550 (+14.9%), from €64,278 to €73,827
- Gross operating margin +€27,210
up €27,210 (+26.4%), from €103,253 to €130,463
- Financial income -€15,016
down €15,016 (-83.6%), from €17,969 to €2,953
of which Non-recurring financial income: -€15,890
- Taxes +€2,762
up €2,762 (+8.5%), from €32,409 to €35,171
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 | €523,917 | €606,359 | +€82,441 | +15.7% |
| Fixed assets | 21/28 | €3,937 | €2,933 | -€1,005 | -25.5% |
| Tangible fixed assets | 22/27 | €3,097 | €2,093 | -€1,005 | -32.4% |
| Land and buildings | 22 | €426 | €340 | -€85 | -20.0% |
| Furniture and vehicles | 24 | €1,755 | €1,432 | -€323 | -18.4% |
| Other tangible fixed assets | 26 | €917 | €320 | -€596 | -65.1% |
| Financial fixed assets | 28 | €840 | €840 | = | 0.0% |
| Current assets | 29/58 | €519,980 | €603,426 | +€83,446 | +16.0% |
| Cash at bank and in hand | 54/58 | €519,483 | €602,621 | +€83,138 | +16.0% |
| Deferred charges and accrued income | 490/1 | €497 | €805 | +€308 | +61.9% |
| Total equity and liabilities | 10/49 | €523,917 | €606,359 | +€82,441 | +15.7% |
| Equity | 10/15 | €436,085 | €507,728 | +€71,643 | +16.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €417,535 | €489,178 | +€71,643 | +17.2% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €415,680 | €487,323 | +€71,643 | +17.2% |
| Amounts payable | 17/49 | €87,833 | €98,631 | +€10,798 | +12.3% |
| Amounts payable within one year | 42/48 | €85,333 | €97,381 | +€12,048 | +14.1% |
| Trade debts | 44 | €873 | €1,650 | +€777 | +89.0% |
| Suppliers | 440/4 | €873 | €1,650 | +€777 | +89.0% |
| Taxes, remuneration and social security | 45 | €20,182 | €21,903 | +€1,721 | +8.5% |
| Taxes | 450/3 | €20,182 | €21,803 | +€1,621 | +8.0% |
| Remuneration and social security | 454/9 | - | €101 | +€101 | |
| Other amounts payable | 47/48 | €64,278 | €73,827 | +€9,550 | +14.9% |
| Accrued charges and deferred income | 492/3 | €2,500 | €1,250 | -€1,250 | -50.0% |
| Remuneration, social security and pensions | 62 | €3,317 | €2,848 | -€468 | -14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,180 | €1,917 | -€263 | -12.0% |
| Other operating charges | 640/8 | €173 | €646 | +€473 | +273.2% |
| Gross operating margin | 9900 | €103,253 | €130,463 | +€27,210 | +26.4% |
| Operating profit (loss) | 9901 | €97,584 | €125,052 | +€27,468 | +28.1% |
| Financial income | 75/76B | €17,969 | €2,953 | -€15,016 | -83.6% |
| Recurring financial income | 75 | €2,079 | €2,953 | +€874 | +42.0% |
| Non-recurring financial income | 76B | €15,890 | - | -€15,890 | |
| Financial charges | 65/66B | €1,347 | €1,190 | -€157 | -11.6% |
| Recurring financial charges | 65 | €1,347 | €1,190 | -€157 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €114,206 | €126,814 | +€12,608 | +11.0% |
| Income taxes | 67/77 | €32,409 | €35,171 | +€2,762 | +8.5% |
| Profit (loss) for the period | 9904 | €81,797 | €91,643 | +€9,847 | +12.0% |
| Profit (loss) for the period to be appropriated | 9905 | €81,797 | €91,643 | +€9,847 | +12.0% |
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 11 October 2026 via checked.be.