CONSILIO: 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.
CONSILIO
Largest movements
- Current investments -€95,000
down €95,000 (-25.0%), from €379,707 to €284,707
- Receivables within one year +€54,766
up €54,766 (+33.6%), from €163,074 to €217,841
of which Other amounts receivable: +€94,166
- Tangible fixed assets -€48,731
down €48,731 (-6.9%), from €710,722 to €661,991
of which Land and buildings: -€36,270
- Debts after one year -€95,000
down €95,000 (-34.2%), from €277,500 to €182,500
- Reserves +€59,835
up €59,835 (+6.7%), from €893,252 to €953,087
- Tax, wage and social debts -€48,517
down €48,517 (-69.9%), from €69,440 to €20,922
- Gross operating margin -€128,192
down €128,192 (-43.3%), from €296,112 to €167,920
- Taxes -€39,666
down €39,666 (-61.3%), from €64,726 to €25,059
- Depreciation +€3,950
up €3,950 (+6.6%), from €59,651 to €63,602
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 | €1,267,986 | €1,175,940 | -€92,046 | -7.3% |
| Fixed assets | 21/28 | €710,722 | €661,991 | -€48,731 | -6.9% |
| Tangible fixed assets | 22/27 | €710,722 | €661,991 | -€48,731 | -6.9% |
| Land and buildings | 22 | €675,824 | €639,554 | -€36,270 | -5.4% |
| Plant, machinery and equipment | 23 | €2,856 | €2,157 | -€699 | -24.5% |
| Furniture and vehicles | 24 | €32,042 | €20,281 | -€11,762 | -36.7% |
| Current assets | 29/58 | €557,264 | €513,948 | -€43,315 | -7.8% |
| Amounts receivable within one year | 40/41 | €163,074 | €217,841 | +€54,766 | +33.6% |
| Trade receivables | 40 | €157,300 | €117,900 | -€39,400 | -25.0% |
| Other amounts receivable | 41 | €5,774 | €99,941 | +€94,166 | +1630.8% |
| Current investments | 50/53 | €379,707 | €284,707 | -€95,000 | -25.0% |
| Cash at bank and in hand | 54/58 | €13,187 | €9,961 | -€3,227 | -24.5% |
| Deferred charges and accrued income | 490/1 | €1,295 | €1,440 | +€145 | +11.2% |
| Total equity and liabilities | 10/49 | €1,267,986 | €1,175,940 | -€92,046 | -7.3% |
| Equity | 10/15 | €895,774 | €955,609 | +€59,835 | +6.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €893,252 | €953,087 | +€59,835 | +6.7% |
| Distributable reserves | 133 | €893,252 | €953,087 | +€59,835 | +6.7% |
| Profit (loss) carried forward | 14 | €22 | €22 | = | 0.0% |
| Amounts payable | 17/49 | €372,212 | €220,331 | -€151,882 | -40.8% |
| Amounts payable after more than one year | 17 | €277,500 | €182,500 | -€95,000 | -34.2% |
| Other amounts payable | 178/9 | €277,500 | €182,500 | -€95,000 | -34.2% |
| Amounts payable within one year | 42/48 | €80,037 | €26,331 | -€53,707 | -67.1% |
| Trade debts | 44 | €2,204 | €390 | -€1,814 | -82.3% |
| Suppliers | 440/4 | €2,204 | €390 | -€1,814 | -82.3% |
| Taxes, remuneration and social security | 45 | €69,440 | €20,922 | -€48,517 | -69.9% |
| Taxes | 450/3 | €69,440 | €20,922 | -€48,517 | -69.9% |
| Other amounts payable | 47/48 | €8,394 | €5,018 | -€3,376 | -40.2% |
| Accrued charges and deferred income | 492/3 | €14,675 | €11,500 | -€3,175 | -21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,651 | €63,602 | +€3,950 | +6.6% |
| Other operating charges | 640/8 | €4,478 | €4,659 | +€181 | +4.0% |
| Gross operating margin | 9900 | €296,112 | €167,920 | -€128,192 | -43.3% |
| Operating profit (loss) | 9901 | €231,983 | €99,659 | -€132,324 | -57.0% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €15,798 | €13,099 | -€2,699 | -17.1% |
| Recurring financial charges | 65 | €15,798 | €13,099 | -€2,699 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €216,188 | €86,560 | -€129,628 | -60.0% |
| Income taxes | 67/77 | €64,726 | €25,059 | -€39,666 | -61.3% |
| Profit (loss) for the period | 9904 | €151,462 | €61,501 | -€89,961 | -59.4% |
| Profit (loss) for the period to be appropriated | 9905 | €151,462 | €61,501 | -€89,961 | -59.4% |
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 12 October 2026 via checked.be.