CONSILIO MANUQUE: 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.
CONSILIO MANUQUE
Largest movements
- Intangible fixed assets -€64,860
no longer reported in 2025 (was €64,860)
- Cash -€15,942
down €15,942 (-65.5%), from €24,345 to €8,403
mainly Other debts (-€55,995) and Net result for the year (-€27,971)
- Tangible fixed assets -€15,302
down €15,302 (-70.2%), from €21,797 to €6,495
of which Furniture and vehicles: -€10,808
- Receivables within one year +€5,209
up €5,209 (+1301.8%), from €400 to €5,609
- Other debts -€55,995
down €55,995 (-58.3%), from €96,004 to €40,009
- Profit (loss) carried forward -€27,971
down €27,971, from €5,952 to -€22,019
- Trade debts -€4,597
down €4,597 (-94.5%), from €4,864 to €267
- Tax, wage and social debts -€2,900
no longer reported in 2025 (was €2,900)
- Gross operating margin +€8,612
up €8,612 (+18.9%), from €45,549 to €54,161
- Taxes -€3,469
down €3,469 (-98.5%), from €3,523 to €54
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 | €112,719 | €21,257 | -€91,462 | -81.1% |
| Fixed assets | 21/28 | €86,658 | €6,495 | -€80,163 | -92.5% |
| Intangible fixed assets | 21 | €64,860 | - | -€64,860 | |
| Tangible fixed assets | 22/27 | €21,797 | €6,495 | -€15,302 | -70.2% |
| Plant, machinery and equipment | 23 | €6,355 | €1,861 | -€4,494 | -70.7% |
| Furniture and vehicles | 24 | €15,442 | €4,634 | -€10,808 | -70.0% |
| Current assets | 29/58 | €26,062 | €14,762 | -€11,300 | -43.4% |
| Amounts receivable within one year | 40/41 | €400 | €5,609 | +€5,209 | +1301.8% |
| Trade receivables | 40 | €400 | €5,609 | +€5,209 | +1301.8% |
| Cash at bank and in hand | 54/58 | €24,345 | €8,403 | -€15,942 | -65.5% |
| Deferred charges and accrued income | 490/1 | €1,317 | €750 | -€567 | -43.0% |
| Total equity and liabilities | 10/49 | €112,719 | €21,257 | -€91,462 | -81.1% |
| Equity | 10/15 | €8,952 | -€19,019 | -€27,971 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,952 | -€22,019 | -€27,971 | |
| Amounts payable | 17/49 | €103,767 | €40,276 | -€63,492 | -61.2% |
| Amounts payable within one year | 42/48 | €103,767 | €40,276 | -€63,492 | -61.2% |
| Trade debts | 44 | €4,864 | €267 | -€4,597 | -94.5% |
| Suppliers | 440/4 | €4,864 | €267 | -€4,597 | -94.5% |
| Taxes, remuneration and social security | 45 | €2,900 | - | -€2,900 | |
| Taxes | 450/3 | €2,900 | - | -€2,900 | |
| Other amounts payable | 47/48 | €96,004 | €40,009 | -€55,995 | -58.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,302 | €34,302 | = | 0.0% |
| Other operating charges | 640/8 | €1,571 | €1,652 | +€81 | +5.2% |
| Non-recurring operating charges | 66A | - | €45,860 | +€45,860 | |
| Gross operating margin | 9900 | €45,549 | €54,161 | +€8,612 | +18.9% |
| Operating profit (loss) | 9901 | €9,675 | -€27,654 | -€37,329 | |
| Financial charges | 65/66B | €216 | €262 | +€47 | +21.6% |
| Recurring financial charges | 65 | €216 | €262 | +€47 | +21.6% |
| Profit (loss) for the period before taxes | 9903 | €9,460 | -€27,917 | -€37,376 | |
| Income taxes | 67/77 | €3,523 | €54 | -€3,469 | -98.5% |
| Profit (loss) for the period | 9904 | €5,937 | -€27,971 | -€33,907 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,937 | -€27,971 | -€33,907 |
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 5 October 2026 via checked.be.