CConsults: 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.
CConsults
Largest movements
- Tangible fixed assets -€69,512
down €69,512 (-59.5%), from €116,808 to €47,295
of which Furniture and vehicles: -€66,119
- Cash +€41,319
up €41,319 (+44.3%), from €93,216 to €134,535
mainly Investment in fixed assets (net) (+€48,971) and Depreciation (+€20,541)
- Receivables within one year +€6,763
up €6,763 (+27.2%), from €24,841 to €31,604
of which Other amounts receivable: +€7,047
- Deferred charges and accrued income -€2,477
down €2,477 (-100%), from €2,477 to €0
- Reserves -€25,208
down €25,208 (-13.9%), from €181,440 to €156,232
of which Distributable reserves: -€25,208
- Trade debts +€3,345
up €3,345 (+776%), from €431 to €3,776
of which Suppliers: +€3,776
- Depreciation -€13,652
down €13,652 (-39.9%), from €34,193 to €20,541
- Taxes -€4,953
down €4,953 (-53.3%), from €9,285 to €4,332
- Gross operating margin -€4,167
down €4,167 (-6.4%), from €65,399 to €61,232
- Financial charges +€3,271
up €3,271 (+3,559%), from €92 to €3,363
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 | €237,342 | €213,434 | -€23,908 | -10.1% |
| Fixed assets | 21/28 | €116,808 | €47,295 | -€69,512 | -59.5% |
| Tangible fixed assets | 22/27 | €116,808 | €47,295 | -€69,512 | -59.5% |
| Plant, machinery and equipment | 23 | €10,091 | €6,698 | -€3,393 | -33.6% |
| Furniture and vehicles | 24 | €106,717 | €40,597 | -€66,119 | -62.0% |
| Current assets | 29/58 | €120,534 | €166,139 | +€45,604 | +37.8% |
| Amounts receivable within one year | 40/41 | €24,841 | €31,604 | +€6,763 | +27.2% |
| Trade receivables | 40 | €20,589 | €20,305 | -€284 | -1.4% |
| Other amounts receivable | 41 | €4,252 | €11,299 | +€7,047 | +166% |
| Cash at bank and in hand | 54/58 | €93,216 | €134,535 | +€41,319 | +44.3% |
| Deferred charges and accrued income | 490/1 | €2,477 | €0 | -€2,477 | -100% |
| Total equity and liabilities | 10/49 | €237,342 | €213,434 | -€23,908 | -10.1% |
| Equity | 10/15 | €225,385 | €200,177 | -€25,208 | -11.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €181,440 | €156,232 | -€25,208 | -13.9% |
| Tax-exempt reserves | 132 | €11,941 | €11,941 | = | 0.0% |
| Distributable reserves | 133 | €169,499 | €144,291 | -€25,208 | -14.9% |
| Profit (loss) carried forward | 14 | €37,744 | €37,744 | = | 0.0% |
| Amounts payable | 17/49 | €11,957 | €13,258 | +€1,300 | +10.9% |
| Amounts payable within one year | 42/48 | €11,957 | €13,258 | +€1,300 | +10.9% |
| Financial debts | 43 | - | €116 | +€116 | |
| Credit institutions | 430/8 | - | €116 | +€116 | |
| Trade debts | 44 | €431 | €3,776 | +€3,345 | +776% |
| Suppliers | 440/4 | - | €3,776 | +€3,776 | |
| Bills of exchange payable | 441 | €431 | - | -€431 | |
| Taxes, remuneration and social security | 45 | €11,526 | €9,366 | -€2,160 | -18.7% |
| Taxes | 450/3 | €11,526 | €9,366 | -€2,160 | -18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,193 | €20,541 | -€13,652 | -39.9% |
| Other operating charges | 640/8 | €118 | €233 | +€115 | +97.2% |
| Non-recurring operating charges | 66A | - | €22,971 | +€22,971 | |
| Gross operating margin | 9900 | €65,399 | €61,232 | -€4,167 | -6.4% |
| Operating profit (loss) | 9901 | €31,088 | €17,487 | -€13,601 | -43.7% |
| Financial income | 75/76B | €622 | - | -€622 | |
| Recurring financial income | 75 | €622 | - | -€622 | |
| Financial charges | 65/66B | €92 | €3,363 | +€3,271 | +3,559% |
| Recurring financial charges | 65 | €92 | €3,363 | +€3,271 | +3,559% |
| Profit (loss) for the period before taxes | 9903 | €31,618 | €14,124 | -€17,494 | -55.3% |
| Income taxes | 67/77 | €9,285 | €4,332 | -€4,953 | -53.3% |
| Profit (loss) for the period | 9904 | €22,333 | €9,792 | -€12,541 | -56.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,333 | €9,792 | -€12,541 | -56.2% |
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 21 October 2026 via checked.be.