Consiliones: 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.
Consiliones
Largest movements
- Deferred charges and accrued income -€11,210
down €11,210 (-95.1%), from €11,794 to €583
- Receivables within one year -€9,002
down €9,002 (-67.1%), from €13,416 to €4,414
- Tangible fixed assets +€4,284
up €4,284 (+89.2%), from €4,800 to €9,084
of which Furniture and vehicles: +€2,838
- Cash -€3,760
down €3,760 (-48.5%), from €7,750 to €3,990
mainly Net result for the year (-€23,358) and Investment in fixed assets (net) (-€6,061)
- Reserves -€20,634
no longer reported in 2025 (was €20,634)
- Other debts +€8,333
up €8,333 (+519%), from €1,604 to €9,937
- Tax, wage and social debts -€5,507
down €5,507 (-65.2%), from €8,452 to €2,945
- Profit (loss) carried forward -€2,723
new in 2025: -€2,723
- Trade debts +€843
up €843 (+96.9%), from €869 to €1,712
- Gross operating margin -€17,905
down €17,905, from €16,212 to -€1,692
- Taxes -€5,499
down €5,499 (-68.0%), from €8,085 to €2,586
- Financial charges +€1,128
up €1,128 (+1,343%), from €84 to €1,212
- Other operating charges -€793
down €793 (-58.2%), from €1,364 to €571
- Depreciation +€727
up €727 (+69.3%), from €1,050 to €1,777
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 | €37,760 | €18,071 | -€19,689 | -52.1% |
| Fixed assets | 21/28 | €4,800 | €9,084 | +€4,284 | +89.2% |
| Tangible fixed assets | 22/27 | €4,800 | €9,084 | +€4,284 | +89.2% |
| Plant, machinery and equipment | 23 | €913 | €1,460 | +€547 | +59.9% |
| Furniture and vehicles | 24 | €252 | €3,090 | +€2,838 | +1,126% |
| Other tangible fixed assets | 26 | €3,635 | €4,534 | +€899 | +24.7% |
| Current assets | 29/58 | €32,959 | €8,987 | -€23,973 | -72.7% |
| Amounts receivable within one year | 40/41 | €13,416 | €4,414 | -€9,002 | -67.1% |
| Other amounts receivable | 41 | €13,416 | €4,414 | -€9,002 | -67.1% |
| Cash at bank and in hand | 54/58 | €7,750 | €3,990 | -€3,760 | -48.5% |
| Deferred charges and accrued income | 490/1 | €11,794 | €583 | -€11,210 | -95.1% |
| Total equity and liabilities | 10/49 | €37,760 | €18,071 | -€19,689 | -52.1% |
| Equity | 10/15 | €26,834 | €3,477 | -€23,358 | -87.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €20,634 | - | -€20,634 | |
| Distributable reserves | 133 | €20,634 | - | -€20,634 | |
| Profit (loss) carried forward | 14 | - | -€2,723 | -€2,723 | |
| Amounts payable | 17/49 | €10,925 | €14,594 | +€3,669 | +33.6% |
| Amounts payable within one year | 42/48 | €10,925 | €14,594 | +€3,669 | +33.6% |
| Trade debts | 44 | €869 | €1,712 | +€843 | +96.9% |
| Suppliers | 440/4 | €869 | €1,712 | +€843 | +96.9% |
| Taxes, remuneration and social security | 45 | €8,452 | €2,945 | -€5,507 | -65.2% |
| Taxes | 450/3 | €8,452 | €2,945 | -€5,507 | -65.2% |
| Other amounts payable | 47/48 | €1,604 | €9,937 | +€8,333 | +519% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,050 | €1,777 | +€727 | +69.3% |
| Other operating charges | 640/8 | €1,364 | €571 | -€793 | -58.2% |
| Non-recurring operating charges | 66A | - | €15,519 | +€15,519 | |
| Gross operating margin | 9900 | €16,212 | -€1,692 | -€17,905 | |
| Operating profit (loss) | 9901 | €13,799 | -€19,559 | -€33,358 | |
| Financial income | 75/76B | €437 | €0 | -€437 | -100.0% |
| Recurring financial income | 75 | €437 | €0 | -€437 | -100.0% |
| Financial charges | 65/66B | €84 | €1,212 | +€1,128 | +1,343% |
| Recurring financial charges | 65 | €84 | €1,212 | +€1,128 | +1,343% |
| Profit (loss) for the period before taxes | 9903 | €14,151 | -€20,772 | -€34,923 | |
| Income taxes | 67/77 | €8,085 | €2,586 | -€5,499 | -68.0% |
| Profit (loss) for the period | 9904 | €6,066 | -€23,358 | -€29,424 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,066 | -€23,358 | -€29,424 |
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 31 October 2026 via checked.be.