CONSEILS & SOLUTIONS KV: 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.
CONSEILS & SOLUTIONS KV
Largest movements
- Tangible fixed assets -€23,102
down €23,102 (-3.3%), from €696,061 to €672,960
of which Land and buildings: -€20,400
- Debts after one year -€23,984
down €23,984 (-6.7%), from €356,463 to €332,479
- Profit (loss) carried forward +€12,036
up €12,036 (+15.8%), from -€76,268 to -€64,232
- Reserves -€9,400
down €9,400 (-2.8%), from €337,530 to €328,130
of which Tax-exempt reserves: -€9,400
- Gross operating margin +€5,028
up €5,028 (+20.6%), from €24,363 to €29,391
- Financial income -€1,205
down €1,205 (-81.3%), from €1,483 to €277
- Depreciation +€422
up €422 (+1.9%), from €22,680 to €23,102
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 | €746,025 | €721,038 | -€24,987 | -3.3% |
| Fixed assets | 21/28 | €696,061 | €672,960 | -€23,102 | -3.3% |
| Tangible fixed assets | 22/27 | €696,061 | €672,960 | -€23,102 | -3.3% |
| Land and buildings | 22 | €677,600 | €657,200 | -€20,400 | -3.0% |
| Furniture and vehicles | 24 | €1,254 | €550 | -€704 | -56.2% |
| Other tangible fixed assets | 26 | €17,208 | €15,210 | -€1,998 | -11.6% |
| Current assets | 29/58 | €49,964 | €48,078 | -€1,886 | -3.8% |
| Amounts receivable within one year | 40/41 | €445 | €83 | -€362 | -81.3% |
| Other amounts receivable | 41 | €445 | €83 | -€362 | -81.3% |
| Current investments | 50/53 | €45,383 | €45,383 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,472 | €1,916 | -€1,556 | -44.8% |
| Deferred charges and accrued income | 490/1 | €664 | €696 | +€32 | +4.9% |
| Total equity and liabilities | 10/49 | €746,025 | €721,038 | -€24,987 | -3.3% |
| Equity | 10/15 | €273,662 | €276,299 | +€2,637 | +1.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €337,530 | €328,130 | -€9,400 | -2.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €277,306 | €267,907 | -€9,400 | -3.4% |
| Distributable reserves | 133 | €58,364 | €58,364 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,268 | -€64,232 | +€12,036 | +15.8% |
| Provisions and deferred taxes | 16 | €87,545 | €83,596 | -€3,948 | -4.5% |
| Deferred taxes | 168 | €87,545 | €83,596 | -€3,948 | -4.5% |
| Amounts payable | 17/49 | €384,818 | €361,143 | -€23,676 | -6.2% |
| Amounts payable after more than one year | 17 | €356,463 | €332,479 | -€23,984 | -6.7% |
| Financial debts | 170/4 | €356,463 | €332,479 | -€23,984 | -6.7% |
| Amounts payable within one year | 42/48 | €28,356 | €28,664 | +€308 | +1.1% |
| Current portion of amounts payable after more than one year | 42 | €23,697 | €23,984 | +€287 | +1.2% |
| Trade debts | 44 | €2,540 | €1,301 | -€1,238 | -48.8% |
| Suppliers | 440/4 | €2,540 | €1,301 | -€1,238 | -48.8% |
| Other amounts payable | 47/48 | €2,119 | €3,379 | +€1,260 | +59.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,680 | €23,102 | +€422 | +1.9% |
| Other operating charges | 640/8 | €3,284 | €3,362 | +€78 | +2.4% |
| Gross operating margin | 9900 | €24,363 | €29,391 | +€5,028 | +20.6% |
| Operating profit (loss) | 9901 | -€1,600 | €2,927 | +€4,527 | |
| Financial income | 75/76B | €1,483 | €277 | -€1,205 | -81.3% |
| Recurring financial income | 75 | €1,483 | €277 | -€1,205 | -81.3% |
| Financial charges | 65/66B | €4,795 | €4,516 | -€278 | -5.8% |
| Recurring financial charges | 65 | €4,795 | €4,516 | -€278 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,912 | -€1,312 | +€3,600 | +73.3% |
| Transfer from deferred taxes | 780 | €3,948 | €3,948 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€964 | €2,637 | +€3,600 | |
| Transfer from tax-exempt reserves | 789 | €9,400 | €9,400 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,436 | €12,036 | +€3,600 | +42.7% |
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 11 October 2026 via checked.be.