CONSIGLIO: 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.
CONSIGLIO
Largest movements
- Receivables after one year -€50,000
no longer reported in 2025 (was €50,000)
- Current investments +€13,749
up €13,749 (+34.4%), from €40,000 to €53,749
- Cash -€11,788
down €11,788 (-24.2%), from €48,719 to €36,931
mainly Other debts (-€46,312) and Contributions, distributions and other (-€24,080)
- Receivables within one year -€4,481
down €4,481 (-12.3%), from €36,442 to €31,961
of which Other amounts receivable: -€4,512
- Other debts -€46,312
no longer reported in 2025 (was €46,312)
- Tax, wage and social debts -€9,821
down €9,821 (-53.2%), from €18,452 to €8,631
- Reserves +€6,022
up €6,022 (+5.7%), from €105,900 to €111,922
- Trade debts -€3,379
no longer reported in 2025 (was €3,379)
- Gross operating margin -€6,168
down €6,168 (-13.0%), from €47,567 to €41,399
- Financial income +€2,431
up €2,431 (+107%), from €2,267 to €4,698
- Taxes -€575
down €575 (-3.9%), from €14,816 to €14,241
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 | €180,244 | €126,753 | -€53,491 | -29.7% |
| Fixed assets | 21/28 | €368 | €36 | -€332 | -90.2% |
| Tangible fixed assets | 22/27 | €368 | €36 | -€332 | -90.2% |
| Furniture and vehicles | 24 | €368 | €36 | -€332 | -90.2% |
| Current assets | 29/58 | €179,876 | €126,717 | -€53,159 | -29.6% |
| Amounts receivable after more than one year | 29 | €50,000 | - | -€50,000 | |
| Other amounts receivable | 291 | €50,000 | - | -€50,000 | |
| Amounts receivable within one year | 40/41 | €36,442 | €31,961 | -€4,481 | -12.3% |
| Trade receivables | 40 | €17,671 | €17,702 | +€31 | +0.2% |
| Other amounts receivable | 41 | €18,771 | €14,259 | -€4,512 | -24.0% |
| Current investments | 50/53 | €40,000 | €53,749 | +€13,749 | +34.4% |
| Cash at bank and in hand | 54/58 | €48,719 | €36,931 | -€11,788 | -24.2% |
| Deferred charges and accrued income | 490/1 | €4,715 | €4,076 | -€639 | -13.6% |
| Total equity and liabilities | 10/49 | €180,244 | €126,753 | -€53,491 | -29.7% |
| Equity | 10/15 | €112,100 | €118,122 | +€6,022 | +5.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €105,900 | €111,922 | +€6,022 | +5.7% |
| Distributable reserves | 133 | €105,900 | €111,922 | +€6,022 | +5.7% |
| Amounts payable | 17/49 | €68,144 | €8,631 | -€59,513 | -87.3% |
| Amounts payable within one year | 42/48 | €68,144 | €8,631 | -€59,513 | -87.3% |
| Trade debts | 44 | €3,379 | - | -€3,379 | |
| Suppliers | 440/4 | €3,379 | - | -€3,379 | |
| Taxes, remuneration and social security | 45 | €18,452 | €8,631 | -€9,821 | -53.2% |
| Taxes | 450/3 | €18,452 | €8,631 | -€9,821 | -53.2% |
| Other amounts payable | 47/48 | €46,312 | - | -€46,312 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €410 | €330 | -€80 | -19.6% |
| Other operating charges | 640/8 | €1,485 | €1,178 | -€307 | -20.7% |
| Gross operating margin | 9900 | €47,567 | €41,399 | -€6,168 | -13.0% |
| Operating profit (loss) | 9901 | €45,671 | €39,891 | -€5,780 | -12.7% |
| Financial income | 75/76B | €2,267 | €4,698 | +€2,431 | +107% |
| Recurring financial income | 75 | €2,267 | €4,698 | +€2,431 | +107% |
| Financial charges | 65/66B | €112 | €246 | +€134 | +119% |
| Recurring financial charges | 65 | €112 | €246 | +€134 | +119% |
| Profit (loss) for the period before taxes | 9903 | €47,826 | €44,343 | -€3,483 | -7.3% |
| Income taxes | 67/77 | €14,816 | €14,241 | -€575 | -3.9% |
| Profit (loss) for the period | 9904 | €33,010 | €30,102 | -€2,908 | -8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,010 | €30,102 | -€2,908 | -8.8% |
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 17 October 2026 via checked.be.