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.
CYBERCONSULT
Largest movements
- Cash +€83,529
up €83,529 (+74.1%), from €112,709 to €196,238
mainly Current investments (+€50,000) and Net result for the year (+€31,961)
- Current investments -€50,000
down €50,000 (-100.0%), from €50,000 to €0
- Tangible fixed assets -€11,197
down €11,197 (-20.3%), from €55,177 to €43,980
of which Furniture and vehicles: -€10,880
- Reserves +€21,434
up €21,434 (+10.6%), from €201,454 to €222,888
- Tax, wage and social debts +€3,239
up €3,239 (+27.8%), from €11,660 to €14,899
- Gross operating margin -€13,762
down €13,762 (-19.1%), from €71,958 to €58,196
- Taxes -€4,240
down €4,240 (-25.8%), from €16,451 to €12,211
- Depreciation +€2,823
up €2,823 (+21.9%), from €12,881 to €15,704
- Financial income +€755
up €755 (+50.0%), from €1,511 to €2,266
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 | €249,889 | €274,190 | +€24,301 | +9.7% |
| Fixed assets | 21/28 | €55,177 | €45,758 | -€9,419 | -17.1% |
| Intangible fixed assets | 21 | - | €1,778 | +€1,778 | |
| Tangible fixed assets | 22/27 | €55,177 | €43,980 | -€11,197 | -20.3% |
| Plant, machinery and equipment | 23 | €9,928 | €9,611 | -€317 | -3.2% |
| Furniture and vehicles | 24 | €45,249 | €34,369 | -€10,880 | -24.0% |
| Current assets | 29/58 | €194,712 | €228,431 | +€33,719 | +17.3% |
| Amounts receivable within one year | 40/41 | €31,570 | €31,809 | +€239 | +0.8% |
| Trade receivables | 40 | €31,058 | €31,294 | +€236 | +0.8% |
| Other amounts receivable | 41 | €512 | €514 | +€2 | +0.5% |
| Current investments | 50/53 | €50,000 | €0 | -€50,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €112,709 | €196,238 | +€83,529 | +74.1% |
| Deferred charges and accrued income | 490/1 | €433 | €385 | -€48 | -11.2% |
| Total equity and liabilities | 10/49 | €249,889 | €274,190 | +€24,301 | +9.7% |
| Equity | 10/15 | €214,251 | €235,685 | +€21,434 | +10.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €201,454 | €222,888 | +€21,434 | +10.6% |
| Distributable reserves | 133 | €201,454 | €222,888 | +€21,434 | +10.6% |
| Profit (loss) carried forward | 14 | €397 | €397 | +€0 | +0.1% |
| Amounts payable | 17/49 | €35,638 | €38,504 | +€2,866 | +8.0% |
| Amounts payable within one year | 42/48 | €35,031 | €38,504 | +€3,473 | +9.9% |
| Current portion of amounts payable after more than one year | 42 | - | €2,698 | +€2,698 | |
| Trade debts | 44 | €2,407 | €2,002 | -€405 | -16.8% |
| Suppliers | 440/4 | €2,407 | €2,002 | -€405 | -16.8% |
| Taxes, remuneration and social security | 45 | €11,660 | €14,899 | +€3,239 | +27.8% |
| Taxes | 450/3 | €11,660 | €14,899 | +€3,239 | +27.8% |
| Other amounts payable | 47/48 | €20,964 | €18,906 | -€2,058 | -9.8% |
| Accrued charges and deferred income | 492/3 | €607 | €0 | -€607 | -100.0% |
| Non-recurring operating income | 76A | €22,624 | €0 | -€22,624 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,881 | €15,704 | +€2,823 | +21.9% |
| Other operating charges | 640/8 | €126 | €128 | +€2 | +1.6% |
| Non-recurring operating charges | 66A | €126 | €163 | +€37 | +29.2% |
| Gross operating margin | 9900 | €71,958 | €58,196 | -€13,762 | -19.1% |
| Operating profit (loss) | 9901 | €58,825 | €42,201 | -€16,624 | -28.3% |
| Financial income | 75/76B | €1,511 | €2,266 | +€755 | +50.0% |
| Recurring financial income | 75 | €1,511 | €2,266 | +€755 | +50.0% |
| Financial charges | 65/66B | €386 | €295 | -€91 | -23.6% |
| Recurring financial charges | 65 | €386 | €295 | -€91 | -23.6% |
| Profit (loss) for the period before taxes | 9903 | €59,950 | €44,172 | -€15,778 | -26.3% |
| Income taxes | 67/77 | €16,451 | €12,211 | -€4,240 | -25.8% |
| Profit (loss) for the period | 9904 | €43,499 | €31,961 | -€11,538 | -26.5% |
| Profit (loss) for the period to be appropriated | 9905 | €43,499 | €31,961 | -€11,538 | -26.5% |
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 26 September 2026 via checked.be.