CONSILATIO: 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.
CONSILATIO
Largest movements
- Tangible fixed assets +€43,445
up €43,445 (+3282.4%), from €1,324 to €44,769
- Cash +€9,192
up €9,192 (+15.1%), from €60,730 to €69,921
mainly Net result for the year (+€30,559) and Debts after one year (+€22,916)
- Receivables within one year -€2,791
down €2,791 (-49.4%), from €5,645 to €2,854
- Reserves +€25,816
up €25,816 (+57.7%), from €44,707 to €70,523
- Debts after one year +€22,916
new in 2025: €22,916
- Current portion of long-term debt +€6,932
new in 2025: €6,932
- Other debts -€3,339
down €3,339 (-33.7%), from €9,895 to €6,555
- Gross operating margin +€37,609
up €37,609 (+207.5%), from €18,122 to €55,731
- Depreciation +€10,303
up €10,303 (+6798.6%), from €152 to €10,455
- Taxes +€6,795
up €6,795 (+127.0%), from €5,350 to €12,146
- Financial charges +€1,113
up €1,113 (+3541.7%), from €31 to €1,144
- Other operating charges -€586
down €586 (-29.1%), from €2,014 to €1,428
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 | €73,210 | €123,580 | +€50,370 | +68.8% |
| Fixed assets | 21/28 | €1,324 | €44,769 | +€43,445 | +3282.4% |
| Tangible fixed assets | 22/27 | €1,324 | €44,769 | +€43,445 | +3282.4% |
| Furniture and vehicles | 24 | €1,324 | €44,769 | +€43,445 | +3282.4% |
| Current assets | 29/58 | €71,886 | €78,811 | +€6,925 | +9.6% |
| Amounts receivable within one year | 40/41 | €5,645 | €2,854 | -€2,791 | -49.4% |
| Other amounts receivable | 41 | €5,645 | €2,854 | -€2,791 | -49.4% |
| Cash at bank and in hand | 54/58 | €60,730 | €69,921 | +€9,192 | +15.1% |
| Deferred charges and accrued income | 490/1 | €5,511 | €6,035 | +€524 | +9.5% |
| Total equity and liabilities | 10/49 | €73,210 | €123,580 | +€50,370 | +68.8% |
| Equity | 10/15 | €57,107 | €82,923 | +€25,816 | +45.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €44,707 | €70,523 | +€25,816 | +57.7% |
| Distributable reserves | 133 | €44,707 | €70,523 | +€25,816 | +57.7% |
| Amounts payable | 17/49 | €16,103 | €40,656 | +€24,554 | +152.5% |
| Amounts payable after more than one year | 17 | - | €22,916 | +€22,916 | |
| Financial debts | 170/4 | - | €22,916 | +€22,916 | |
| Amounts payable within one year | 42/48 | €12,139 | €14,923 | +€2,784 | +22.9% |
| Current portion of amounts payable after more than one year | 42 | - | €6,932 | +€6,932 | |
| Trade debts | 44 | €1,956 | €1,435 | -€521 | -26.6% |
| Suppliers | 440/4 | €1,956 | €1,435 | -€521 | -26.6% |
| Taxes, remuneration and social security | 45 | €288 | - | -€288 | |
| Taxes | 450/3 | €288 | - | -€288 | |
| Other amounts payable | 47/48 | €9,895 | €6,555 | -€3,339 | -33.7% |
| Accrued charges and deferred income | 492/3 | €3,964 | €2,817 | -€1,147 | -28.9% |
| Non-recurring operating income | 76A | - | €12,000 | +€12,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €152 | €10,455 | +€10,303 | +6798.6% |
| Other operating charges | 640/8 | €2,014 | €1,428 | -€586 | -29.1% |
| Gross operating margin | 9900 | €18,122 | €55,731 | +€37,609 | +207.5% |
| Operating profit (loss) | 9901 | €15,957 | €43,848 | +€27,891 | +174.8% |
| Financial charges | 65/66B | €31 | €1,144 | +€1,113 | +3541.7% |
| Recurring financial charges | 65 | €31 | €1,144 | +€1,113 | +3541.7% |
| Profit (loss) for the period before taxes | 9903 | €15,926 | €42,704 | +€26,778 | +168.1% |
| Income taxes | 67/77 | €5,350 | €12,146 | +€6,795 | +127.0% |
| Profit (loss) for the period | 9904 | €10,575 | €30,559 | +€19,983 | +189.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,575 | €30,559 | +€19,983 | +189.0% |
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 28 September 2026 via checked.be.