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.
CONSULT +
Largest movements
- Cash +€64,868
up €64,868 (+66.2%), from €98,009 to €162,877
mainly Net result for the year (+€139,003) and Depreciation (+€61,808)
- Intangible fixed assets -€60,000
down €60,000 (-21.4%), from €279,945 to €219,945
- Receivables within one year -€5,505
down €5,505 (-15.7%), from €35,070 to €29,564
of which Other amounts receivable: -€12,039
- Trade debts -€150,414
down €150,414 (-97.1%), from €154,963 to €4,549
- Profit (loss) carried forward +€139,003
up €139,003 (+7,026%), from €1,978 to €140,981
- Tax, wage and social debts +€9,642
up €9,642 (+31.1%), from €30,989 to €40,631
of which Taxes: +€6,559
- Gross operating margin +€104,182
up €104,182 (+65.7%), from €158,457 to €262,638
- Depreciation +€39,945
up €39,945 (+183%), from €21,863 to €61,808
- Staff costs +€14,415
up €14,415 (+491%), from €2,933 to €17,349
- Taxes +€2,895
up €2,895 (+7.4%), from €39,202 to €42,097
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 | €423,482 | €421,759 | -€1,724 | -0.4% |
| Fixed assets | 21/28 | €283,764 | €221,956 | -€61,808 | -21.8% |
| Intangible fixed assets | 21 | €279,945 | €219,945 | -€60,000 | -21.4% |
| Tangible fixed assets | 22/27 | €3,819 | €2,011 | -€1,808 | -47.3% |
| Furniture and vehicles | 24 | €3,819 | €2,011 | -€1,808 | -47.3% |
| Current assets | 29/58 | €139,719 | €199,803 | +€60,084 | +43.0% |
| Amounts receivable after more than one year | 29 | €542 | - | -€542 | |
| Other amounts receivable | 291 | €542 | - | -€542 | |
| Amounts receivable within one year | 40/41 | €35,070 | €29,564 | -€5,505 | -15.7% |
| Trade receivables | 40 | €23,031 | €29,564 | +€6,534 | +28.4% |
| Other amounts receivable | 41 | €12,039 | - | -€12,039 | |
| Current investments | 50/53 | €2,240 | €2,500 | +€260 | +11.6% |
| Cash at bank and in hand | 54/58 | €98,009 | €162,877 | +€64,868 | +66.2% |
| Deferred charges and accrued income | 490/1 | €3,859 | €4,862 | +€1,003 | +26.0% |
| Total equity and liabilities | 10/49 | €423,482 | €421,759 | -€1,724 | -0.4% |
| Equity | 10/15 | €236,672 | €375,674 | +€139,003 | +58.7% |
| Contributions | 10/11 | €7,445 | €7,445 | = | 0.0% |
| Reserves | 13 | €227,248 | €227,248 | = | 0.0% |
| Non-distributable reserves | 130/1 | €347 | €347 | = | 0.0% |
| Reserves not available under the articles | 1311 | €347 | €347 | = | 0.0% |
| Distributable reserves | 133 | €226,902 | €226,902 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,978 | €140,981 | +€139,003 | +7,026% |
| Amounts payable | 17/49 | €186,811 | €46,084 | -€140,727 | -75.3% |
| Amounts payable within one year | 42/48 | €186,811 | €46,084 | -€140,727 | -75.3% |
| Trade debts | 44 | €154,963 | €4,549 | -€150,414 | -97.1% |
| Suppliers | 440/4 | €154,963 | €4,549 | -€150,414 | -97.1% |
| Taxes, remuneration and social security | 45 | €30,989 | €40,631 | +€9,642 | +31.1% |
| Taxes | 450/3 | €24,740 | €31,298 | +€6,559 | +26.5% |
| Remuneration and social security | 454/9 | €6,249 | €9,333 | +€3,084 | +49.3% |
| Other amounts payable | 47/48 | €859 | €904 | +€45 | +5.2% |
| Non-recurring operating income | 76A | €150 | - | -€150 | |
| Remuneration, social security and pensions | 62 | €2,933 | €17,349 | +€14,415 | +491% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,863 | €61,808 | +€39,945 | +183% |
| Other operating charges | 640/8 | €1,728 | €1,897 | +€169 | +9.8% |
| Gross operating margin | 9900 | €158,457 | €262,638 | +€104,182 | +65.7% |
| Operating profit (loss) | 9901 | €131,933 | €181,585 | +€49,652 | +37.6% |
| Financial income | 75/76B | €0 | €25 | +€25 | +24,660% |
| Recurring financial income | 75 | €0 | €25 | +€25 | +24,660% |
| Financial charges | 65/66B | €605 | €510 | -€94 | -15.6% |
| Recurring financial charges | 65 | €605 | €510 | -€94 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | €131,328 | €181,099 | +€49,771 | +37.9% |
| Income taxes | 67/77 | €39,202 | €42,097 | +€2,895 | +7.4% |
| Profit (loss) for the period | 9904 | €92,126 | €139,003 | +€46,876 | +50.9% |
| Profit (loss) for the period to be appropriated | 9905 | €92,126 | €139,003 | +€46,876 | +50.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.