CONSILIO PARTNERS: 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 PARTNERS
Largest movements
- Receivables within one year -€36,157
down €36,157 (-23.0%), from €157,268 to €121,111
of which Trade receivables: -€22,914
- Tangible fixed assets +€20,782
up €20,782 (+198%), from €10,475 to €31,257
of which Other tangible fixed assets: +€20,449
- Cash -€5,582
down €5,582 (-52.2%), from €10,687 to €5,105
mainly Debts after one year (-€85,000) and Investment in fixed assets (net) (-€24,875)
- Deferred charges and accrued income -€2,832
down €2,832 (-31.3%), from €9,042 to €6,210
- Other debts +€99,464
up €99,464 (+491%), from €20,273 to €119,737
- Debts after one year -€85,000
no longer reported in 2025 (was €85,000)
- Profit (loss) carried forward -€24,612
down €24,612 (-41.1%), from -€59,931 to -€84,543
- Trade debts -€12,885
down €12,885 (-21.0%), from €61,215 to €48,330
- Gross operating margin +€25,631
up €25,631 (+67.9%), from €37,730 to €63,361
- Staff costs +€5,937
up €5,937 (+8.4%), from €70,744 to €76,681
- Depreciation -€4,803
down €4,803 (-52.4%), from €9,161 to €4,358
- Financial charges +€1,637
up €1,637 (+206%), from €794 to €2,432
- Financial income -€1,357
no longer reported in 2025 (was €1,357)
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 | €187,737 | €163,683 | -€24,054 | -12.8% |
| Fixed assets | 21/28 | €10,739 | €31,257 | +€20,518 | +191% |
| Intangible fixed assets | 21 | €264 | - | -€264 | |
| Tangible fixed assets | 22/27 | €10,475 | €31,257 | +€20,782 | +198% |
| Plant, machinery and equipment | 23 | - | €1,176 | +€1,176 | |
| Furniture and vehicles | 24 | €3,599 | €2,756 | -€843 | -23.4% |
| Other tangible fixed assets | 26 | €6,876 | €27,325 | +€20,449 | +297% |
| Current assets | 29/58 | €176,997 | €132,426 | -€44,571 | -25.2% |
| Amounts receivable within one year | 40/41 | €157,268 | €121,111 | -€36,157 | -23.0% |
| Trade receivables | 40 | €143,677 | €120,763 | -€22,914 | -15.9% |
| Other amounts receivable | 41 | €13,591 | €348 | -€13,243 | -97.4% |
| Current investments | 50/53 | €0 | - | -€0 | |
| Cash at bank and in hand | 54/58 | €10,687 | €5,105 | -€5,582 | -52.2% |
| Deferred charges and accrued income | 490/1 | €9,042 | €6,210 | -€2,832 | -31.3% |
| Total equity and liabilities | 10/49 | €187,737 | €163,683 | -€24,054 | -12.8% |
| Equity | 10/15 | -€3,895 | -€28,507 | -€24,612 | -632% |
| Contributions | 10/11 | €54,176 | €54,176 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,931 | -€84,543 | -€24,612 | -41.1% |
| Amounts payable | 17/49 | €191,632 | €192,190 | +€558 | +0.3% |
| Amounts payable after more than one year | 17 | €85,000 | - | -€85,000 | |
| Financial debts | 170/4 | €85,000 | - | -€85,000 | |
| Amounts payable within one year | 42/48 | €106,632 | €192,190 | +€85,558 | +80.2% |
| Financial debts | 43 | €4,610 | €3,854 | -€756 | -16.4% |
| Credit institutions | 430/8 | €4,610 | €3,854 | -€756 | -16.4% |
| Trade debts | 44 | €61,215 | €48,330 | -€12,885 | -21.0% |
| Suppliers | 440/4 | €61,215 | €48,330 | -€12,885 | -21.0% |
| Taxes, remuneration and social security | 45 | €20,534 | €20,269 | -€265 | -1.3% |
| Taxes | 450/3 | €5,861 | €4,291 | -€1,570 | -26.8% |
| Remuneration and social security | 454/9 | €14,673 | €15,978 | +€1,305 | +8.9% |
| Other amounts payable | 47/48 | €20,273 | €119,737 | +€99,464 | +491% |
| Remuneration, social security and pensions | 62 | €70,744 | €76,681 | +€5,937 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,161 | €4,358 | -€4,803 | -52.4% |
| Other operating charges | 640/8 | €4,693 | €4,502 | -€191 | -4.1% |
| Gross operating margin | 9900 | €37,730 | €63,361 | +€25,631 | +67.9% |
| Operating profit (loss) | 9901 | -€46,869 | -€22,180 | +€24,689 | +52.7% |
| Financial income | 75/76B | €1,357 | - | -€1,357 | |
| Recurring financial income | 75 | €1,357 | - | -€1,357 | |
| Financial charges | 65/66B | €794 | €2,432 | +€1,637 | +206% |
| Recurring financial charges | 65 | €794 | €2,432 | +€1,637 | +206% |
| Profit (loss) for the period before taxes | 9903 | -€46,306 | -€24,612 | +€21,694 | +46.8% |
| Income taxes | 67/77 | €357 | - | -€357 | |
| Profit (loss) for the period | 9904 | -€46,663 | -€24,612 | +€22,051 | +47.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,663 | -€24,612 | +€22,051 | +47.3% |
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 18 October 2026 via checked.be.