Z-KonsuLt: 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.
Z-KonsuLt
Largest movements
- Deferred charges and accrued income +€3,600
up €3,600 (+33.3%), from €10,800 to €14,400
- Other debts +€7,020
up €7,020 (+7.2%), from €98,005 to €105,025
- Tax, wage and social debts -€4,668
down €4,668 (-6.2%), from €75,674 to €71,005
- Gross operating margin -€1,011
down €1,011 (-102%), from -€993 to -€2,004
- Other operating charges +€387
new in 2025: €387
- Depreciation +€285
up €285 (+15.1%), from €1,894 to €2,180
- Financial charges +€161
new in 2025: €161
- Taxes -€143
no longer reported in 2025 (was €143)
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 | €340,768 | €342,566 | +€1,798 | +0.5% |
| Fixed assets | 21/28 | €83,378 | €81,198 | -€2,180 | -2.6% |
| Tangible fixed assets | 22/27 | €83,378 | €81,198 | -€2,180 | -2.6% |
| Land and buildings | 22 | €83,378 | €81,198 | -€2,180 | -2.6% |
| Current assets | 29/58 | €257,390 | €261,368 | +€3,978 | +1.5% |
| Amounts receivable after more than one year | 29 | €200,000 | €200,000 | = | 0.0% |
| Other amounts receivable | 291 | €200,000 | €200,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,189 | €6,383 | +€193 | +3.1% |
| Other amounts receivable | 41 | €6,189 | €6,383 | +€193 | +3.1% |
| Cash at bank and in hand | 54/58 | €40,401 | €40,585 | +€184 | +0.5% |
| Deferred charges and accrued income | 490/1 | €10,800 | €14,400 | +€3,600 | +33.3% |
| Total equity and liabilities | 10/49 | €340,768 | €342,566 | +€1,798 | +0.5% |
| Equity | 10/15 | €166,870 | €165,739 | -€1,131 | -0.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €161,870 | €160,739 | -€1,131 | -0.7% |
| Distributable reserves | 133 | €161,870 | €160,739 | -€1,131 | -0.7% |
| Amounts payable | 17/49 | €173,898 | €176,827 | +€2,929 | +1.7% |
| Amounts payable within one year | 42/48 | €173,898 | €176,827 | +€2,929 | +1.7% |
| Trade debts | 44 | €77 | €797 | +€720 | +934% |
| Suppliers | 440/4 | €77 | €797 | +€720 | +934% |
| Advances received on contracts in progress | 46 | €143 | - | -€143 | |
| Taxes, remuneration and social security | 45 | €75,674 | €71,005 | -€4,668 | -6.2% |
| Taxes | 450/3 | €75,674 | €71,005 | -€4,668 | -6.2% |
| Other amounts payable | 47/48 | €98,005 | €105,025 | +€7,020 | +7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,894 | €2,180 | +€285 | +15.1% |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | -€993 | -€2,004 | -€1,011 | -102% |
| Operating profit (loss) | 9901 | -€2,887 | -€4,571 | -€1,684 | -58.3% |
| Financial income | 75/76B | €3,600 | €3,600 | = | 0.0% |
| Recurring financial income | 75 | €3,600 | €3,600 | = | 0.0% |
| Financial charges | 65/66B | - | €161 | +€161 | |
| Recurring financial charges | 65 | - | €161 | +€161 | |
| Profit (loss) for the period before taxes | 9903 | €713 | -€1,131 | -€1,844 | |
| Income taxes | 67/77 | €143 | - | -€143 | |
| Profit (loss) for the period | 9904 | €570 | -€1,131 | -€1,702 | |
| Profit (loss) for the period to be appropriated | 9905 | €570 | -€1,131 | -€1,702 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.