CONSILIUM: 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.
CONSILIUM
Largest movements
- Cash +€81,574
up €81,574 (+8.0%), from €1.0m to €1.1m
mainly Net result for the year (+€43,213) and Other debts (+€25,301)
- Financial fixed assets +€24,813
up €24,813 (+16.6%), from €149,586 to €174,399
- Receivables within one year -€15,729
no longer reported in 2025 (was €15,729)
of which Trade receivables: -€14,925
- Tangible fixed assets -€15,135
down €15,135 (-22.4%), from €67,598 to €52,462
of which Furniture and vehicles: -€13,523
- Profit (loss) carried forward +€43,213
up €43,213 (+21.6%), from €200,483 to €243,695
- Trade debts -€27,271
down €27,271 (-85.4%), from €31,922 to €4,652
- Other debts +€25,301
up €25,301 (+3,150%), from €803 to €26,105
- Revaluation surpluses +€24,813
up €24,813 (+57.9%), from €42,834 to €67,647
- Turnover -€164,078
no longer reported in 2025 (was €164,078)
- Purchases and services -€118,515
no longer reported in 2025 (was €118,515)
- Gross operating margin -€6,250
down €6,250 (-8.3%), from €75,742 to €69,493
- Taxes -€3,111
down €3,111 (-20.7%), from €15,042 to €11,930
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,253,958 | €1,329,562 | +€75,604 | +6.0% |
| Fixed assets | 21/28 | €217,184 | €226,861 | +€9,677 | +4.5% |
| Tangible fixed assets | 22/27 | €67,598 | €52,462 | -€15,135 | -22.4% |
| Land and buildings | 22 | €12,879 | €11,266 | -€1,613 | -12.5% |
| Furniture and vehicles | 24 | €54,719 | €41,196 | -€13,523 | -24.7% |
| Financial fixed assets | 28 | €149,586 | €174,399 | +€24,813 | +16.6% |
| Current assets | 29/58 | €1,036,774 | €1,102,701 | +€65,927 | +6.4% |
| Amounts receivable within one year | 40/41 | €15,729 | - | -€15,729 | |
| Trade receivables | 40 | €14,925 | - | -€14,925 | |
| Other amounts receivable | 41 | €804 | - | -€804 | |
| Cash at bank and in hand | 54/58 | €1,019,562 | €1,101,136 | +€81,574 | +8.0% |
| Deferred charges and accrued income | 490/1 | €1,483 | €1,565 | +€82 | +5.5% |
| Total equity and liabilities | 10/49 | €1,253,958 | €1,329,562 | +€75,604 | +6.0% |
| Equity | 10/15 | €1,212,317 | €1,280,343 | +€68,026 | +5.6% |
| Revaluation surpluses | 12 | €42,834 | €67,647 | +€24,813 | +57.9% |
| Reserves | 13 | €969,000 | €969,000 | = | 0.0% |
| Distributable reserves | 133 | €969,000 | €969,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €200,483 | €243,695 | +€43,213 | +21.6% |
| Amounts payable | 17/49 | €41,641 | €49,219 | +€7,578 | +18.2% |
| Amounts payable within one year | 42/48 | €41,641 | €49,219 | +€7,578 | +18.2% |
| Trade debts | 44 | €31,922 | €4,652 | -€27,271 | -85.4% |
| Suppliers | 440/4 | €31,922 | €4,652 | -€27,271 | -85.4% |
| Taxes, remuneration and social security | 45 | €8,915 | €18,463 | +€9,548 | +107% |
| Taxes | 450/3 | €7,748 | €18,463 | +€10,715 | +138% |
| Remuneration and social security | 454/9 | €1,167 | - | -€1,167 | |
| Other amounts payable | 47/48 | €803 | €26,105 | +€25,301 | +3,150% |
| Turnover | 70 | €164,078 | - | -€164,078 | |
| Goods, raw materials, services and sundry goods | 60/61 | €118,515 | - | -€118,515 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,507 | €15,135 | +€628 | +4.3% |
| Other operating charges | 640/8 | €868 | €2,267 | +€1,400 | +161% |
| Gross operating margin | 9900 | €75,742 | €69,493 | -€6,250 | -8.3% |
| Operating profit (loss) | 9901 | €60,367 | €52,090 | -€8,277 | -13.7% |
| Financial income | 75/76B | €3,929 | €3,363 | -€566 | -14.4% |
| Recurring financial income | 75 | €3,929 | €3,363 | -€566 | -14.4% |
| Financial charges | 65/66B | €295 | €310 | +€15 | +5.2% |
| Recurring financial charges | 65 | €295 | €310 | +€15 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | €64,002 | €55,143 | -€8,859 | -13.8% |
| Income taxes | 67/77 | €15,042 | €11,930 | -€3,111 | -20.7% |
| Profit (loss) for the period | 9904 | €48,960 | €43,213 | -€5,747 | -11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €48,960 | €43,213 | -€5,747 | -11.7% |
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 26 October 2026 via checked.be.