CONSILIO MANAGEMENT & CONSULTING: 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 MANAGEMENT & CONSULTING
Largest movements
- Stocks and contracts -€200,000
no longer reported in 2025 (was €200,000)
- Cash +€70,972
up €70,972 (+3,737%), from €1,899 to €72,872
mainly Stocks and contracts (+€200,000) and Tax, wage and social debts (+€39,601)
- Receivables within one year -€20,528
down €20,528 (-40.6%), from €50,528 to €30,000
of which Other amounts receivable: -€28,160
- Other debts -€158,694
down €158,694 (-73.0%), from €217,285 to €58,591
- Tax, wage and social debts +€39,601
up €39,601 (+9,356%), from €423 to €40,024
- Profit (loss) carried forward -€36,806
down €36,806 (-95.1%), from -€38,699 to -€75,505
- Trade debts +€11,526
up €11,526 (+460%), from €2,508 to €14,033
- Accrued charges and deferred income -€5,441
down €5,441 (-43.9%), from €12,385 to €6,945
- Gross operating margin -€24,965
down €24,965, from €2,047 to -€22,918
- Taxes +€6,452
new in 2025: €6,452
- Financial charges -€5,926
down €5,926 (-45.1%), from €13,152 to €7,226
- Other operating charges -€977
down €977 (-66.7%), from €1,464 to €487
- Depreciation -€300
no longer reported in 2025 (was €300)
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 | €253,010 | €103,197 | -€149,814 | -59.2% |
| Current assets | 29/58 | €253,010 | €103,197 | -€149,814 | -59.2% |
| Stocks and contracts in progress | 3 | €200,000 | - | -€200,000 | |
| Stocks | 30/36 | €200,000 | - | -€200,000 | |
| Amounts receivable within one year | 40/41 | €50,528 | €30,000 | -€20,528 | -40.6% |
| Trade receivables | 40 | €22,368 | €30,000 | +€7,632 | +34.1% |
| Other amounts receivable | 41 | €28,160 | - | -€28,160 | |
| Cash at bank and in hand | 54/58 | €1,899 | €72,872 | +€70,972 | +3,737% |
| Deferred charges and accrued income | 490/1 | €583 | €325 | -€258 | -44.3% |
| Total equity and liabilities | 10/49 | €253,010 | €103,197 | -€149,814 | -59.2% |
| Equity | 10/15 | €20,409 | -€16,397 | -€36,806 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €46,709 | €46,709 | = | 0.0% |
| Distributable reserves | 133 | €46,709 | €46,709 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,699 | -€75,505 | -€36,806 | -95.1% |
| Amounts payable | 17/49 | €232,601 | €119,593 | -€113,008 | -48.6% |
| Amounts payable within one year | 42/48 | €220,216 | €112,649 | -€107,567 | -48.8% |
| Trade debts | 44 | €2,508 | €14,033 | +€11,526 | +460% |
| Suppliers | 440/4 | €2,508 | €14,033 | +€11,526 | +460% |
| Taxes, remuneration and social security | 45 | €423 | €40,024 | +€39,601 | +9,356% |
| Taxes | 450/3 | €423 | €40,024 | +€39,601 | +9,356% |
| Other amounts payable | 47/48 | €217,285 | €58,591 | -€158,694 | -73.0% |
| Accrued charges and deferred income | 492/3 | €12,385 | €6,945 | -€5,441 | -43.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €300 | - | -€300 | |
| Other operating charges | 640/8 | €1,464 | €487 | -€977 | -66.7% |
| Gross operating margin | 9900 | €2,047 | -€22,918 | -€24,965 | |
| Operating profit (loss) | 9901 | €283 | -€23,405 | -€23,688 | |
| Financial income | 75/76B | €263 | €277 | +€14 | +5.2% |
| Recurring financial income | 75 | €263 | €277 | +€14 | +5.2% |
| Financial charges | 65/66B | €13,152 | €7,226 | -€5,926 | -45.1% |
| Recurring financial charges | 65 | €13,152 | €7,226 | -€5,926 | -45.1% |
| Profit (loss) for the period before taxes | 9903 | -€12,606 | -€30,354 | -€17,748 | -141% |
| Income taxes | 67/77 | - | €6,452 | +€6,452 | |
| Profit (loss) for the period | 9904 | -€12,606 | -€36,806 | -€24,200 | -192% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,606 | -€36,806 | -€24,200 | -192% |
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 19 October 2026 via checked.be.