Consiglo: 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.
Consiglo
Largest movements
- Cash -€72,709
down €72,709 (-52.8%), from €137,791 to €65,081
mainly Contributions, distributions and other (-€180,396) and Tax, wage and social debts (-€16,165)
- Receivables within one year -€28,637
down €28,637 (-97.0%), from €29,528 to €891
of which Trade receivables: -€29,343
- Tangible fixed assets -€2,589
down €2,589 (-40.3%), from €6,418 to €3,829
- Reserves -€132,217
down €132,217 (-100.0%), from €132,217 to €0
- Other debts +€43,959
up €43,959 (+1017.2%), from €4,322 to €48,281
- Tax, wage and social debts -€16,165
down €16,165 (-43.9%), from €36,822 to €20,657
- Gross operating margin -€7,177
down €7,177 (-9.8%), from €73,411 to €66,235
- Taxes -€1,918
down €1,918 (-12.8%), from €15,027 to €13,109
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 | €173,844 | €69,903 | -€103,941 | -59.8% |
| Fixed assets | 21/28 | €6,418 | €3,829 | -€2,589 | -40.3% |
| Tangible fixed assets | 22/27 | €6,418 | €3,829 | -€2,589 | -40.3% |
| Furniture and vehicles | 24 | €6,418 | €3,829 | -€2,589 | -40.3% |
| Current assets | 29/58 | €167,427 | €66,074 | -€101,352 | -60.5% |
| Amounts receivable within one year | 40/41 | €29,528 | €891 | -€28,637 | -97.0% |
| Trade receivables | 40 | €29,343 | €0 | -€29,343 | -100.0% |
| Other amounts receivable | 41 | €185 | €891 | +€706 | +380.9% |
| Cash at bank and in hand | 54/58 | €137,791 | €65,081 | -€72,709 | -52.8% |
| Deferred charges and accrued income | 490/1 | €108 | €101 | -€7 | -6.3% |
| Total equity and liabilities | 10/49 | €173,844 | €69,903 | -€103,941 | -59.8% |
| Equity | 10/15 | €132,317 | €100 | -€132,217 | -99.9% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €132,217 | €0 | -€132,217 | -100.0% |
| Distributable reserves | 133 | €132,217 | €0 | -€132,217 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €41,527 | €69,803 | +€28,276 | +68.1% |
| Amounts payable within one year | 42/48 | €41,155 | €69,372 | +€28,217 | +68.6% |
| Trade debts | 44 | €12 | €435 | +€423 | +3614.8% |
| Suppliers | 440/4 | €12 | €435 | +€423 | +3614.8% |
| Taxes, remuneration and social security | 45 | €36,822 | €20,657 | -€16,165 | -43.9% |
| Taxes | 450/3 | €36,822 | €20,657 | -€16,165 | -43.9% |
| Other amounts payable | 47/48 | €4,322 | €48,281 | +€43,959 | +1017.2% |
| Accrued charges and deferred income | 492/3 | €372 | €431 | +€59 | +15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,240 | €3,383 | +€144 | +4.4% |
| Other operating charges | 640/8 | €497 | €1,033 | +€536 | +107.8% |
| Gross operating margin | 9900 | €73,411 | €66,235 | -€7,177 | -9.8% |
| Operating profit (loss) | 9901 | €69,675 | €61,818 | -€7,856 | -11.3% |
| Financial charges | 65/66B | €426 | €531 | +€105 | +24.8% |
| Recurring financial charges | 65 | €426 | €531 | +€105 | +24.8% |
| Profit (loss) for the period before taxes | 9903 | €69,249 | €61,287 | -€7,962 | -11.5% |
| Income taxes | 67/77 | €15,027 | €13,109 | -€1,918 | -12.8% |
| Profit (loss) for the period | 9904 | €54,222 | €48,178 | -€6,043 | -11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €54,222 | €48,178 | -€6,043 | -11.1% |
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 7 October 2026 via checked.be.