ZCONSULT: what changed
Two fiscal 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.
ZCONSULT
Largest movements
- Tangible fixed assets -€13,750
down €13,750 (-34.3%), from €40,104 to €26,354
- Cash +€3,325
up €3,325 (+18.7%), from €17,749 to €21,074
mainly Depreciation (+€13,750) and Trade debts (+€2,397)
- Receivables within one year +€1,573
up €1,573 (+84.7%), from €1,858 to €3,431
of which Trade receivables: +€1,576
- Debts after one year -€10,156
down €10,156 (-44.8%), from €22,683 to €12,527
- Profit (loss) carried forward -€3,883
down €3,883 (-56.3%), from €6,892 to €3,009
- Trade debts +€2,397
up €2,397 (+312.8%), from €766 to €3,163
- Other debts +€1,924
up €1,924 (+47.8%), from €4,025 to €5,949
- Turnover -€15,309
down €15,309 (-32.5%), from €47,050 to €31,741
- Gross operating margin -€9,621
down €9,621 (-40.4%), from €23,825 to €14,204
- Purchases and services -€5,689
down €5,689 (-24.5%), from €23,226 to €17,537
- Taxes +€2,966
new in 2025: €2,966
- Depreciation -€1,146
down €1,146 (-7.7%), from €14,896 to €13,750
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 | €59,710 | €50,859 | -€8,852 | -14.8% |
| Fixed assets | 21/28 | €40,104 | €26,354 | -€13,750 | -34.3% |
| Tangible fixed assets | 22/27 | €40,104 | €26,354 | -€13,750 | -34.3% |
| Furniture and vehicles | 24 | €40,104 | €26,354 | -€13,750 | -34.3% |
| Current assets | 29/58 | €19,606 | €24,505 | +€4,898 | +25.0% |
| Amounts receivable within one year | 40/41 | €1,858 | €3,431 | +€1,573 | +84.7% |
| Trade receivables | 40 | €1,855 | €3,431 | +€1,576 | +85.0% |
| Other amounts receivable | 41 | €3 | - | -€3 | |
| Cash at bank and in hand | 54/58 | €17,749 | €21,074 | +€3,325 | +18.7% |
| Total equity and liabilities | 10/49 | €59,710 | €50,859 | -€8,852 | -14.8% |
| Equity | 10/15 | €21,892 | €18,009 | -€3,883 | -17.7% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Capital | 10 | €15,000 | €15,000 | = | 0.0% |
| Issued capital | 100 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,892 | €3,009 | -€3,883 | -56.3% |
| Amounts payable | 17/49 | €37,818 | €32,850 | -€4,968 | -13.1% |
| Amounts payable after more than one year | 17 | €22,683 | €12,527 | -€10,156 | -44.8% |
| Financial debts | 170/4 | €22,683 | €12,527 | -€10,156 | -44.8% |
| Amounts payable within one year | 42/48 | €15,135 | €20,323 | +€5,187 | +34.3% |
| Current portion of amounts payable after more than one year | 42 | €9,647 | €10,156 | +€508 | +5.3% |
| Trade debts | 44 | €766 | €3,163 | +€2,397 | +312.8% |
| Suppliers | 440/4 | €766 | €3,163 | +€2,397 | +312.8% |
| Taxes, remuneration and social security | 45 | €696 | €1,055 | +€358 | +51.5% |
| Taxes | 450/3 | €696 | €1,055 | +€358 | +51.5% |
| Other amounts payable | 47/48 | €4,025 | €5,949 | +€1,924 | +47.8% |
| Turnover | 70 | €47,050 | €31,741 | -€15,309 | -32.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €23,226 | €17,537 | -€5,689 | -24.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,896 | €13,750 | -€1,146 | -7.7% |
| Other operating charges | 640/8 | €180 | - | -€180 | |
| Gross operating margin | 9900 | €23,825 | €14,204 | -€9,621 | -40.4% |
| Operating profit (loss) | 9901 | €8,749 | €454 | -€8,295 | -94.8% |
| Financial income | 75/76B | €0 | €122 | +€121 | +202450.0% |
| Recurring financial income | 75 | €0 | €122 | +€121 | +202450.0% |
| Financial charges | 65/66B | €1,857 | €1,493 | -€364 | -19.6% |
| Recurring financial charges | 65 | €1,857 | €1,493 | -€364 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | €6,892 | -€917 | -€7,809 | |
| Income taxes | 67/77 | - | €2,966 | +€2,966 | |
| Profit (loss) for the period | 9904 | €6,892 | -€3,883 | -€10,775 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,892 | -€3,883 | -€10,775 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.