CONSELIO: 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.
CONSELIO
Largest movements
- Cash +€35,312
up €35,312 (+25.7%), from €137,400 to €172,711
mainly Net result for the year (+€71,954) and Other debts (+€71,352)
- Receivables within one year -€14,758
down €14,758 (-85.2%), from €17,325 to €2,567
of which Trade receivables: -€11,701
- Tangible fixed assets +€2,356
up €2,356 (+26.0%), from €9,059 to €11,415
- Other debts +€71,352
up €71,352 (+376.0%), from €18,974 to €90,326
- Reserves -€48,046
down €48,046 (-40.7%), from €118,017 to €69,972
- Gross operating margin +€14,707
up €14,707 (+21.0%), from €69,869 to €84,577
- Financial income +€8,412
up €8,412 (+3378.0%), from €249 to €8,661
of which Non-recurring financial income: +€8,000
- Taxes +€3,776
up €3,776 (+27.5%), from €13,715 to €17,491
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 | €164,852 | €188,440 | +€23,588 | +14.3% |
| Fixed assets | 21/28 | €9,059 | €11,415 | +€2,356 | +26.0% |
| Tangible fixed assets | 22/27 | €9,059 | €11,415 | +€2,356 | +26.0% |
| Furniture and vehicles | 24 | €9,059 | €11,415 | +€2,356 | +26.0% |
| Current assets | 29/58 | €155,794 | €177,025 | +€21,231 | +13.6% |
| Amounts receivable within one year | 40/41 | €17,325 | €2,567 | -€14,758 | -85.2% |
| Trade receivables | 40 | €11,701 | €0 | -€11,701 | -100.0% |
| Other amounts receivable | 41 | €5,624 | €2,567 | -€3,057 | -54.4% |
| Cash at bank and in hand | 54/58 | €137,400 | €172,711 | +€35,312 | +25.7% |
| Deferred charges and accrued income | 490/1 | €1,069 | €1,746 | +€677 | +63.3% |
| Total equity and liabilities | 10/49 | €164,852 | €188,440 | +€23,588 | +14.3% |
| Equity | 10/15 | €136,617 | €88,572 | -€48,046 | -35.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €118,017 | €69,972 | -€48,046 | -40.7% |
| Distributable reserves | 133 | €118,017 | €69,972 | -€48,046 | -40.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €28,235 | €99,868 | +€71,633 | +253.7% |
| Amounts payable within one year | 42/48 | €26,921 | €99,868 | +€72,948 | +271.0% |
| Trade debts | 44 | €238 | €671 | +€433 | +182.2% |
| Suppliers | 440/4 | €238 | €671 | +€433 | +182.2% |
| Taxes, remuneration and social security | 45 | €7,709 | €8,872 | +€1,163 | +15.1% |
| Taxes | 450/3 | €5,609 | €8,872 | +€3,263 | +58.2% |
| Remuneration and social security | 454/9 | €2,100 | €0 | -€2,100 | -100.0% |
| Other amounts payable | 47/48 | €18,974 | €90,326 | +€71,352 | +376.0% |
| Accrued charges and deferred income | 492/3 | €1,315 | €0 | -€1,315 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,142 | €2,105 | -€36 | -1.7% |
| Other operating charges | 640/8 | €695 | €610 | -€85 | -12.3% |
| Gross operating margin | 9900 | €69,869 | €84,577 | +€14,707 | +21.0% |
| Operating profit (loss) | 9901 | €67,033 | €81,862 | +€14,829 | +22.1% |
| Financial income | 75/76B | €249 | €8,661 | +€8,412 | +3378.0% |
| Recurring financial income | 75 | €249 | €661 | +€412 | +165.3% |
| Non-recurring financial income | 76B | - | €8,000 | +€8,000 | |
| Financial charges | 65/66B | €1,354 | €1,077 | -€276 | -20.4% |
| Recurring financial charges | 65 | €1,354 | €1,077 | -€276 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | €65,928 | €89,445 | +€23,517 | +35.7% |
| Income taxes | 67/77 | €13,715 | €17,491 | +€3,776 | +27.5% |
| Profit (loss) for the period | 9904 | €52,213 | €71,954 | +€19,741 | +37.8% |
| Profit (loss) for the period to be appropriated | 9905 | €52,213 | €71,954 | +€19,741 | +37.8% |
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 12 October 2026 via checked.be.