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
- Current assets -€192,992
down €192,992 (-35.6%), from €542,180 to €349,188
of which Cash: -€172,173
- Tangible fixed assets -€27,623
down €27,623 (-26.5%), from €104,086 to €76,463
of which Furniture and vehicles: -€25,457
- Profit (loss) carried forward -€166,852
down €166,852 (-32.8%), from €509,343 to €342,491
- Tax, wage and social debts -€31,555
down €31,555 (-95.7%), from €32,969 to €1,414
- Debts after one year -€27,067
down €27,067 (-46.3%), from €58,480 to €31,413
- Gross operating margin -€1.2m
down €1.2m, from €1.1m to -€132,556
- Taxes -€306,546
down €306,546 (-99.7%), from €307,573 to €1,027
- Staff costs -€35,109
down €35,109 (-100.0%), from €35,109 to €0
- Financial income +€10,779
new in 2025: €10,779
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €650,072 | €426,062 | -€224,010 | -34.5% |
| Fixed assets | 21/28 | €107,892 | €76,873 | -€31,019 | -28.7% |
| Tangible fixed assets | 22/27 | €104,086 | €76,463 | -€27,623 | -26.5% |
| Plant, machinery and equipment | 23 | €5,537 | €3,372 | -€2,165 | -39.1% |
| Furniture and vehicles | 24 | €98,549 | €73,092 | -€25,457 | -25.8% |
| Financial fixed assets | 28 | €3,806 | €410 | -€3,396 | -89.2% |
| Current assets | 29/58 | €542,180 | €349,188 | -€192,992 | -35.6% |
| Amounts receivable after more than one year | 29 | - | €66,264 | +€66,264 | |
| Other amounts receivable | 291 | - | €66,264 | +€66,264 | |
| Amounts receivable within one year | 40/41 | €187,896 | €180,925 | -€6,971 | -3.7% |
| Trade receivables | 40 | €36,693 | €46,360 | +€9,667 | +26.3% |
| Other amounts receivable | 41 | €151,203 | €134,566 | -€16,637 | -11.0% |
| Current investments | 50/53 | - | €51,955 | +€51,955 | |
| Cash at bank and in hand | 54/58 | €214,914 | €42,741 | -€172,173 | -80.1% |
| Deferred charges and accrued income | 490/1 | €8,808 | €7,303 | -€1,505 | -17.1% |
| Total equity and liabilities | 10/49 | €650,072 | €426,062 | -€224,010 | -34.5% |
| Equity | 10/15 | €517,000 | €350,149 | -€166,851 | -32.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,457 | €1,457 | +€0 | 0.0% |
| Distributable reserves | 133 | €1,457 | €1,457 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | €509,343 | €342,491 | -€166,852 | -32.8% |
| Amounts payable | 17/49 | €133,071 | €75,913 | -€57,158 | -43.0% |
| Amounts payable after more than one year | 17 | €58,480 | €31,413 | -€27,067 | -46.3% |
| Financial debts | 170/4 | €58,480 | €31,413 | -€27,067 | -46.3% |
| Amounts payable within one year | 42/48 | €64,956 | €37,051 | -€27,905 | -43.0% |
| Current portion of amounts payable after more than one year | 42 | €28,368 | €27,067 | -€1,301 | -4.6% |
| Trade debts | 44 | €3,619 | €8,570 | +€4,951 | +136.8% |
| Suppliers | 440/4 | €3,619 | €8,570 | +€4,951 | +136.8% |
| Taxes, remuneration and social security | 45 | €32,969 | €1,414 | -€31,555 | -95.7% |
| Taxes | 450/3 | €32,969 | €1,414 | -€31,555 | -95.7% |
| Accrued charges and deferred income | 492/3 | €9,636 | €7,450 | -€2,186 | -22.7% |
| Non-recurring operating income | 76A | €1,124,125 | €0 | -€1.1m | -100.0% |
| Remuneration, social security and pensions | 62 | €35,109 | €0 | -€35,109 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,658 | €37,622 | +€7,964 | +26.9% |
| Other operating charges | 640/8 | €5,187 | €2,073 | -€3,114 | -60.0% |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Gross operating margin | 9900 | €1,068,699 | -€132,556 | -€1.2m | |
| Operating profit (loss) | 9901 | €714,586 | -€172,251 | -€886,837 | |
| Financial income | 75/76B | - | €10,779 | +€10,779 | |
| Recurring financial income | 75 | - | €10,779 | +€10,779 | |
| Financial charges | 65/66B | €6,674 | €4,353 | -€2,321 | -34.8% |
| Recurring financial charges | 65 | €6,674 | €4,353 | -€2,321 | -34.8% |
| Profit (loss) for the period before taxes | 9903 | €710,067 | -€165,825 | -€875,892 | |
| Income taxes | 67/77 | €307,573 | €1,027 | -€306,546 | -99.7% |
| Profit (loss) for the period | 9904 | €402,494 | -€166,851 | -€569,345 | |
| Profit (loss) for the period to be appropriated | 9905 | €402,494 | -€166,851 | -€569,345 |
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 10 October 2026 via checked.be.