CONSILIUM: 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.
CONSILIUM
Largest movements
- Current investments -€188,376
down €188,376 (-11.8%), from €1.6m to €1.4m
- Cash -€82,393
down €82,393 (-50.7%), from €162,491 to €80,098
mainly Tax, wage and social debts (-€157,296) and Other debts (-€133,000)
- Receivables within one year +€71,628
up €71,628 (+166.6%), from €42,995 to €114,623
of which Other amounts receivable: +€71,628
- Tax, wage and social debts -€157,296
down €157,296 (-79.9%), from €196,985 to €39,688
- Other debts -€133,000
down €133,000 (-100.0%), from €133,000 to €0
- Reserves +€100,875
up €100,875 (+6.5%), from €1.6m to €1.7m
of which Distributable reserves: +€102,400
- Gross operating margin -€1.9m
down €1.9m (-92.9%), from €2.0m to €144,201
- Taxes -€408,494
down €408,494 (-90.2%), from €453,050 to €44,556
- Financial charges -€40,387
down €40,387 (-89.2%), from €45,287 to €4,900
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 | €2,086,545 | €1,877,609 | -€208,936 | -10.0% |
| Fixed assets | 21/28 | €278,779 | €268,621 | -€10,158 | -3.6% |
| Tangible fixed assets | 22/27 | €278,779 | €268,621 | -€10,158 | -3.6% |
| Land and buildings | 22 | €248,944 | €240,634 | -€8,310 | -3.3% |
| Furniture and vehicles | 24 | €29,835 | €27,987 | -€1,848 | -6.2% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €1,807,766 | €1,608,988 | -€198,778 | -11.0% |
| Amounts receivable within one year | 40/41 | €42,995 | €114,623 | +€71,628 | +166.6% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €42,995 | €114,623 | +€71,628 | +166.6% |
| Current investments | 50/53 | €1,602,171 | €1,413,795 | -€188,376 | -11.8% |
| Cash at bank and in hand | 54/58 | €162,491 | €80,098 | -€82,393 | -50.7% |
| Deferred charges and accrued income | 490/1 | €110 | €473 | +€362 | +328.9% |
| Total equity and liabilities | 10/49 | €2,086,545 | €1,877,609 | -€208,936 | -10.0% |
| Equity | 10/15 | €1,578,455 | €1,679,395 | +€100,940 | +6.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,559,727 | €1,660,602 | +€100,875 | +6.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €40,767 | €39,242 | -€1,525 | -3.7% |
| Distributable reserves | 133 | €1,517,100 | €1,619,500 | +€102,400 | +6.7% |
| Profit (loss) carried forward | 14 | €128 | €193 | +€65 | +50.5% |
| Provisions and deferred taxes | 16 | €13,589 | €13,081 | -€508 | -3.7% |
| Deferred taxes | 168 | €13,589 | €13,081 | -€508 | -3.7% |
| Amounts payable | 17/49 | €494,502 | €185,134 | -€309,368 | -62.6% |
| Amounts payable after more than one year | 17 | €145,445 | €131,553 | -€13,893 | -9.6% |
| Financial debts | 170/4 | €145,445 | €131,553 | -€13,893 | -9.6% |
| Amounts payable within one year | 42/48 | €349,056 | €53,581 | -€295,475 | -84.6% |
| Current portion of amounts payable after more than one year | 42 | €13,614 | €13,893 | +€278 | +2.0% |
| Trade debts | 44 | €5,457 | €0 | -€5,457 | -100.0% |
| Suppliers | 440/4 | €5,457 | €0 | -€5,457 | -100.0% |
| Taxes, remuneration and social security | 45 | €196,985 | €39,688 | -€157,296 | -79.9% |
| Taxes | 450/3 | €196,985 | €39,688 | -€157,296 | -79.9% |
| Other amounts payable | 47/48 | €133,000 | €0 | -€133,000 | -100.0% |
| Non-recurring operating income | 76A | €1,903,869 | €0 | -€1.9m | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,099 | €10,158 | +€1,059 | +11.6% |
| Other operating charges | 640/8 | €12,429 | €5,128 | -€7,301 | -58.7% |
| Gross operating margin | 9900 | €2,028,219 | €144,201 | -€1.9m | -92.9% |
| Operating profit (loss) | 9901 | €2,006,690 | €128,915 | -€1.9m | -93.6% |
| Financial income | 75/76B | €6,743 | €20,972 | +€14,230 | +211.0% |
| Recurring financial income | 75 | €6,743 | €20,972 | +€14,230 | +211.0% |
| Financial charges | 65/66B | €45,287 | €4,900 | -€40,387 | -89.2% |
| Recurring financial charges | 65 | €45,287 | €4,900 | -€40,387 | -89.2% |
| Profit (loss) for the period before taxes | 9903 | €1,968,146 | €144,988 | -€1.8m | -92.6% |
| Transfer from deferred taxes | 780 | €508 | €508 | = | 0.0% |
| Income taxes | 67/77 | €453,050 | €44,556 | -€408,494 | -90.2% |
| Profit (loss) for the period | 9904 | €1,515,604 | €100,940 | -€1.4m | -93.3% |
| Transfer from tax-exempt reserves | 789 | €1,525 | €1,525 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,517,129 | €102,465 | -€1.4m | -93.2% |
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.