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
- Cash -€14,231
down €14,231 (-6.9%), from €207,560 to €193,329
mainly Net result for the year (-€14,620) and Receivables after one year (-€8,979)
- Receivables after one year +€8,979
up €8,979 (+37.2%), from €24,156 to €33,135
- Profit (loss) carried forward -€14,620
down €14,620 (-48.5%), from €30,170 to €15,550
- Trade debts +€6,926
up €6,926 (+1021.6%), from €678 to €7,604
- Depreciation -€9,259
down €9,259 (-97.0%), from €9,548 to €289
- Gross operating margin +€9,071
up €9,071 (+42.0%), from -€21,572 to -€12,501
- Financial charges +€6,654
up €6,654, from -€5,848 to €805
- Financial income +€2,757
up €2,757 (+12915.2%), from €21 to €2,779
- Taxes +€742
up €742 (+224.2%), from €331 to €1,073
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 | €297,202 | €289,937 | -€7,266 | -2.4% |
| Fixed assets | 21/28 | €571 | €281 | -€289 | -50.7% |
| Tangible fixed assets | 22/27 | €289 | - | -€289 | |
| Furniture and vehicles | 24 | €289 | - | -€289 | |
| Financial fixed assets | 28 | €281 | €281 | = | 0.0% |
| Current assets | 29/58 | €296,631 | €289,655 | -€6,976 | -2.4% |
| Amounts receivable after more than one year | 29 | €24,156 | €33,135 | +€8,979 | +37.2% |
| Other amounts receivable | 291 | €24,156 | €33,135 | +€8,979 | +37.2% |
| Stocks and contracts in progress | 3 | €18,163 | €18,688 | +€524 | +2.9% |
| Stocks | 30/36 | €18,163 | €18,688 | +€524 | +2.9% |
| Amounts receivable within one year | 40/41 | €46,752 | €44,504 | -€2,248 | -4.8% |
| Trade receivables | 40 | €12,840 | €9,303 | -€3,538 | -27.5% |
| Other amounts receivable | 41 | €33,912 | €35,201 | +€1,289 | +3.8% |
| Cash at bank and in hand | 54/58 | €207,560 | €193,329 | -€14,231 | -6.9% |
| Total equity and liabilities | 10/49 | €297,202 | €289,937 | -€7,266 | -2.4% |
| Equity | 10/15 | €296,524 | €281,904 | -€14,620 | -4.9% |
| Contributions | 10/11 | €35,200 | €35,200 | = | 0.0% |
| Reserves | 13 | €231,154 | €231,154 | = | 0.0% |
| Distributable reserves | 133 | €231,154 | €231,154 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,170 | €15,550 | -€14,620 | -48.5% |
| Amounts payable | 17/49 | €678 | €8,032 | +€7,354 | +1084.8% |
| Amounts payable within one year | 42/48 | €678 | €8,032 | +€7,354 | +1084.8% |
| Trade debts | 44 | €678 | €7,604 | +€6,926 | +1021.6% |
| Suppliers | 440/4 | €678 | €7,604 | +€6,926 | +1021.6% |
| Other amounts payable | 47/48 | - | €428 | +€428 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,548 | €289 | -€9,259 | -97.0% |
| Other operating charges | 640/8 | €3,262 | €2,730 | -€532 | -16.3% |
| Non-recurring operating charges | 66A | €6,165 | - | -€6,165 | |
| Gross operating margin | 9900 | -€21,572 | -€12,501 | +€9,071 | +42.0% |
| Operating profit (loss) | 9901 | -€40,546 | -€15,520 | +€25,026 | +61.7% |
| Financial income | 75/76B | €21 | €2,779 | +€2,757 | +12915.2% |
| Recurring financial income | 75 | €21 | €2,779 | +€2,757 | +12915.2% |
| Financial charges | 65/66B | -€5,848 | €805 | +€6,654 | |
| Recurring financial charges | 65 | -€5,848 | €805 | +€6,654 | |
| Profit (loss) for the period before taxes | 9903 | -€34,677 | -€13,547 | +€21,130 | +60.9% |
| Income taxes | 67/77 | €331 | €1,073 | +€742 | +224.2% |
| Profit (loss) for the period | 9904 | -€35,008 | -€14,620 | +€20,388 | +58.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,008 | -€14,620 | +€20,388 | +58.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.