Consilior: 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.
Consilior
Largest movements
- Cash +€21,872
up €21,872 (+27.6%), from €79,257 to €101,129
mainly Net result for the year (+€27,421) and Depreciation (+€13,715)
- Tangible fixed assets -€12,362
down €12,362 (-32.6%), from €37,960 to €25,599
of which Furniture and vehicles: -€12,927
- Profit (loss) carried forward +€27,421
new in 2025: €27,421
- Current portion of long-term debt -€8,121
down €8,121 (-56.8%), from €14,303 to €6,182
- Debts after one year -€6,182
no longer reported in 2025 (was €6,182)
- Gross operating margin -€9,599
down €9,599 (-16.2%), from €59,352 to €49,753
- Taxes -€1,907
down €1,907 (-20.8%), from €9,166 to €7,260
- Other operating charges -€946
down €946 (-98.4%), from €962 to €16
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 | €131,772 | €142,779 | +€11,008 | +8.4% |
| Fixed assets | 21/28 | €37,960 | €25,599 | -€12,362 | -32.6% |
| Tangible fixed assets | 22/27 | €37,960 | €25,599 | -€12,362 | -32.6% |
| Plant, machinery and equipment | 23 | - | €566 | +€566 | |
| Furniture and vehicles | 24 | €37,960 | €25,033 | -€12,927 | -34.1% |
| Current assets | 29/58 | €93,812 | €117,181 | +€23,369 | +24.9% |
| Amounts receivable within one year | 40/41 | €14,555 | €15,858 | +€1,304 | +9.0% |
| Trade receivables | 40 | €6,905 | €8,070 | +€1,165 | +16.9% |
| Other amounts receivable | 41 | €7,649 | €7,788 | +€139 | +1.8% |
| Cash at bank and in hand | 54/58 | €79,257 | €101,129 | +€21,872 | +27.6% |
| Deferred charges and accrued income | 490/1 | - | €194 | +€194 | |
| Total equity and liabilities | 10/49 | €131,772 | €142,779 | +€11,008 | +8.4% |
| Equity | 10/15 | €102,944 | €130,365 | +€27,421 | +26.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €92,944 | €92,944 | = | 0.0% |
| Distributable reserves | 133 | €92,944 | €92,944 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €27,421 | +€27,421 | |
| Amounts payable | 17/49 | €28,828 | €12,414 | -€16,414 | -56.9% |
| Amounts payable after more than one year | 17 | €6,182 | - | -€6,182 | |
| Financial debts | 170/4 | €6,182 | - | -€6,182 | |
| Amounts payable within one year | 42/48 | €22,646 | €12,414 | -€10,232 | -45.2% |
| Current portion of amounts payable after more than one year | 42 | €14,303 | €6,182 | -€8,121 | -56.8% |
| Trade debts | 44 | €1,467 | €1,042 | -€425 | -29.0% |
| Suppliers | 440/4 | €1,467 | €1,042 | -€425 | -29.0% |
| Taxes, remuneration and social security | 45 | €6,017 | €5,190 | -€827 | -13.7% |
| Taxes | 450/3 | €6,017 | €5,190 | -€827 | -13.7% |
| Other amounts payable | 47/48 | €859 | - | -€859 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,474 | €13,715 | +€241 | +1.8% |
| Other operating charges | 640/8 | €962 | €16 | -€946 | -98.4% |
| Gross operating margin | 9900 | €59,352 | €49,753 | -€9,599 | -16.2% |
| Operating profit (loss) | 9901 | €44,916 | €36,022 | -€8,894 | -19.8% |
| Financial income | 75/76B | €214 | €370 | +€156 | +72.8% |
| Recurring financial income | 75 | €214 | €370 | +€156 | +72.8% |
| Financial charges | 65/66B | €1,696 | €1,711 | +€15 | +0.9% |
| Recurring financial charges | 65 | €1,696 | €1,711 | +€15 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €43,434 | €34,681 | -€8,753 | -20.2% |
| Income taxes | 67/77 | €9,166 | €7,260 | -€1,907 | -20.8% |
| Profit (loss) for the period | 9904 | €34,267 | €27,421 | -€6,846 | -20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €34,267 | €27,421 | -€6,846 | -20.0% |
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 14 October 2026 via checked.be.