CONSILII: 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.
CONSILII
Largest movements
- Cash +€51,972
up €51,972 (+294.5%), from €17,646 to €69,618
mainly Other debts (+€50,000) and Net result for the year (+€46,099)
- Receivables within one year -€33,797
down €33,797 (-58.1%), from €58,207 to €24,410
of which Trade receivables: -€35,184
- Tangible fixed assets +€16,432
up €16,432 (+439.4%), from €3,740 to €20,172
of which Land and buildings: +€17,029
- Other debts +€50,000
new in 2025: €50,000
- Trade debts -€9,108
down €9,108 (-75.2%), from €12,106 to €2,998
- Reserves -€3,901
down €3,901 (-7.1%), from €54,778 to €50,877
- Tax, wage and social debts -€2,384
down €2,384 (-30.9%), from €7,708 to €5,324
of which Taxes: -€2,384
- Gross operating margin +€49,016
up €49,016 (+361.6%), from €13,556 to €62,571
- Taxes +€9,089
up €9,089 (+295.4%), from €3,077 to €12,166
- Financial charges +€1,607
up €1,607 (+366.0%), from €439 to €2,046
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 | €79,592 | €114,199 | +€34,607 | +43.5% |
| Fixed assets | 21/28 | €3,740 | €20,172 | +€16,432 | +439.4% |
| Tangible fixed assets | 22/27 | €3,740 | €20,172 | +€16,432 | +439.4% |
| Land and buildings | 22 | €3,074 | €20,103 | +€17,029 | +554.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €666 | €69 | -€597 | -89.7% |
| Current assets | 29/58 | €75,852 | €94,027 | +€18,175 | +24.0% |
| Amounts receivable within one year | 40/41 | €58,207 | €24,410 | -€33,797 | -58.1% |
| Trade receivables | 40 | €53,818 | €18,634 | -€35,184 | -65.4% |
| Other amounts receivable | 41 | €4,389 | €5,776 | +€1,387 | +31.6% |
| Cash at bank and in hand | 54/58 | €17,646 | €69,618 | +€51,972 | +294.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €79,592 | €114,199 | +€34,607 | +43.5% |
| Equity | 10/15 | €59,778 | €55,877 | -€3,901 | -6.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €54,778 | €50,877 | -€3,901 | -7.1% |
| Distributable reserves | 133 | €54,778 | €50,877 | -€3,901 | -7.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €19,814 | €58,322 | +€38,508 | +194.3% |
| Amounts payable within one year | 42/48 | €19,814 | €58,322 | +€38,508 | +194.3% |
| Trade debts | 44 | €12,106 | €2,998 | -€9,108 | -75.2% |
| Suppliers | 440/4 | €12,106 | €2,998 | -€9,108 | -75.2% |
| Taxes, remuneration and social security | 45 | €7,708 | €5,324 | -€2,384 | -30.9% |
| Taxes | 450/3 | €7,708 | €5,324 | -€2,384 | -30.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | - | €50,000 | +€50,000 | |
| Non-recurring operating income | 76A | €18,754 | €0 | -€18,754 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,332 | €1,595 | +€263 | +19.7% |
| Other operating charges | 640/8 | €1,102 | €814 | -€289 | -26.2% |
| Gross operating margin | 9900 | €13,556 | €62,571 | +€49,016 | +361.6% |
| Operating profit (loss) | 9901 | €11,121 | €60,162 | +€49,042 | +441.0% |
| Financial income | 75/76B | €133 | €148 | +€15 | +11.1% |
| Recurring financial income | 75 | €133 | €148 | +€15 | +11.1% |
| Financial charges | 65/66B | €439 | €2,046 | +€1,607 | +366.0% |
| Recurring financial charges | 65 | €439 | €2,046 | +€1,607 | +366.0% |
| Profit (loss) for the period before taxes | 9903 | €10,815 | €58,265 | +€47,450 | +438.7% |
| Income taxes | 67/77 | €3,077 | €12,166 | +€9,089 | +295.4% |
| Profit (loss) for the period | 9904 | €7,738 | €46,099 | +€38,361 | +495.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,738 | €46,099 | +€38,361 | +495.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.