CONSILEX: 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.
CONSILEX
Largest movements
- Cash +€101,685
up €101,685 (+23.4%), from €435,398 to €537,083
mainly Net result for the year (+€94,120) and Tax, wage and social debts (+€10,669)
- Reserves +€94,100
up €94,100 (+20.0%), from €470,785 to €564,885
- Tax, wage and social debts +€10,669
up €10,669 (+66.7%), from €15,992 to €26,661
No income-statement line moved by more than 1% of the activity.
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 | €503,107 | €601,334 | +€98,227 | +19.5% |
| Fixed assets | 21/28 | €12,322 | €6,608 | -€5,714 | -46.4% |
| Tangible fixed assets | 22/27 | €12,322 | €6,608 | -€5,714 | -46.4% |
| Plant, machinery and equipment | 23 | €598 | €0 | -€598 | -100% |
| Furniture and vehicles | 24 | €4,710 | €4,078 | -€633 | -13.4% |
| Other tangible fixed assets | 26 | €7,014 | €2,530 | -€4,484 | -63.9% |
| Current assets | 29/58 | €490,786 | €594,726 | +€103,941 | +21.2% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €53,509 | €55,528 | +€2,019 | +3.8% |
| Trade receivables | 40 | €51,280 | €55,528 | +€4,248 | +8.3% |
| Other amounts receivable | 41 | €2,229 | €0 | -€2,229 | -100% |
| Cash at bank and in hand | 54/58 | €435,398 | €537,083 | +€101,685 | +23.4% |
| Deferred charges and accrued income | 490/1 | €1,879 | €2,115 | +€236 | +12.6% |
| Total equity and liabilities | 10/49 | €503,107 | €601,334 | +€98,227 | +19.5% |
| Equity | 10/15 | €477,026 | €571,146 | +€94,120 | +19.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €470,785 | €564,885 | +€94,100 | +20.0% |
| Distributable reserves | 133 | €470,785 | €564,885 | +€94,100 | +20.0% |
| Profit (loss) carried forward | 14 | €41 | €61 | +€20 | +47.5% |
| Amounts payable | 17/49 | €26,081 | €30,188 | +€4,107 | +15.7% |
| Amounts payable within one year | 42/48 | €24,981 | €30,188 | +€5,207 | +20.8% |
| Trade debts | 44 | €4,639 | €2,309 | -€2,330 | -50.2% |
| Suppliers | 440/4 | €4,639 | €2,309 | -€2,330 | -50.2% |
| Taxes, remuneration and social security | 45 | €15,992 | €26,661 | +€10,669 | +66.7% |
| Taxes | 450/3 | €15,992 | €26,661 | +€10,669 | +66.7% |
| Other amounts payable | 47/48 | €4,350 | €1,218 | -€3,132 | -72.0% |
| Accrued charges and deferred income | 492/3 | €1,100 | €0 | -€1,100 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,657 | €7,655 | -€2 | 0.0% |
| Other operating charges | 640/8 | €1,397 | €1,610 | +€213 | +15.2% |
| Gross operating margin | 9900 | €139,282 | €138,882 | -€400 | -0.3% |
| Operating profit (loss) | 9901 | €130,228 | €129,617 | -€611 | -0.5% |
| Financial income | 75/76B | €2,273 | €2,758 | +€485 | +21.3% |
| Recurring financial income | 75 | €2,273 | €2,758 | +€485 | +21.3% |
| Financial charges | 65/66B | €56 | €56 | +€1 | +0.9% |
| Recurring financial charges | 65 | €56 | €56 | +€1 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €132,446 | €132,319 | -€127 | -0.1% |
| Income taxes | 67/77 | €38,323 | €38,199 | -€123 | -0.3% |
| Profit (loss) for the period | 9904 | €94,123 | €94,120 | -€3 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €94,123 | €94,120 | -€3 | 0.0% |
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 1 November 2026 via checked.be.