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 -€305,129
down €305,129 (-30.2%), from €1.0m to €703,605
mainly Current investments (-€210,572) and Net result for the year (-€65,305)
- Current investments +€210,572
up €210,572 (+40.5%), from €520,159 to €730,731
- Profit (loss) carried forward -€65,305
down €65,305 (-17.1%), from €382,237 to €316,932
- Trade debts -€27,138
down €27,138 (-67.2%), from €40,398 to €13,260
- Gross operating margin -€149,346
down €149,346, from €137,446 to -€11,900
- Taxes -€12,936
down €12,936 (-43.8%), from €29,548 to €16,612
- Staff costs +€8,279
up €8,279 (+14.7%), from €56,223 to €64,502
- Depreciation +€4,066
up €4,066 (+27.4%), from €14,831 to €18,896
- Other operating charges -€3,042
down €3,042 (-53.6%), from €5,679 to €2,636
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 | €1,979,983 | €1,868,899 | -€111,084 | -5.6% |
| Fixed assets | 21/28 | €349,113 | €330,216 | -€18,896 | -5.4% |
| Intangible fixed assets | 21 | €1,363 | - | -€1,363 | |
| Tangible fixed assets | 22/27 | €346,044 | €328,511 | -€17,533 | -5.1% |
| Land and buildings | 22 | €296,933 | €293,625 | -€3,308 | -1.1% |
| Plant, machinery and equipment | 23 | €2,187 | €1,104 | -€1,083 | -49.5% |
| Furniture and vehicles | 24 | €46,924 | €33,782 | -€13,142 | -28.0% |
| Financial fixed assets | 28 | €1,705 | €1,705 | = | 0.0% |
| Current assets | 29/58 | €1,630,871 | €1,538,683 | -€92,188 | -5.7% |
| Amounts receivable within one year | 40/41 | €100,535 | €102,969 | +€2,434 | +2.4% |
| Trade receivables | 40 | €25,755 | €29,698 | +€3,943 | +15.3% |
| Other amounts receivable | 41 | €74,780 | €73,271 | -€1,510 | -2.0% |
| Current investments | 50/53 | €520,159 | €730,731 | +€210,572 | +40.5% |
| Cash at bank and in hand | 54/58 | €1,008,735 | €703,605 | -€305,129 | -30.2% |
| Deferred charges and accrued income | 490/1 | €1,442 | €1,378 | -€64 | -4.4% |
| Total equity and liabilities | 10/49 | €1,979,983 | €1,868,899 | -€111,084 | -5.6% |
| Equity | 10/15 | €1,714,814 | €1,649,509 | -€65,305 | -3.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,320,176 | €1,320,176 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,318,316 | €1,318,316 | = | 0.0% |
| Profit (loss) carried forward | 14 | €382,237 | €316,932 | -€65,305 | -17.1% |
| Amounts payable | 17/49 | €265,170 | €219,390 | -€45,779 | -17.3% |
| Amounts payable after more than one year | 17 | €193,534 | €178,342 | -€15,192 | -7.8% |
| Financial debts | 170/4 | €193,534 | €178,342 | -€15,192 | -7.8% |
| Amounts payable within one year | 42/48 | €71,636 | €41,049 | -€30,587 | -42.7% |
| Current portion of amounts payable after more than one year | 42 | €15,006 | €15,192 | +€186 | +1.2% |
| Trade debts | 44 | €40,398 | €13,260 | -€27,138 | -67.2% |
| Suppliers | 440/4 | €40,398 | €13,260 | -€27,138 | -67.2% |
| Taxes, remuneration and social security | 45 | €11,551 | €8,448 | -€3,103 | -26.9% |
| Remuneration and social security | 454/9 | €11,551 | €8,448 | -€3,103 | -26.9% |
| Other amounts payable | 47/48 | €4,681 | €4,149 | -€532 | -11.4% |
| Remuneration, social security and pensions | 62 | €56,223 | €64,502 | +€8,279 | +14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,831 | €18,896 | +€4,066 | +27.4% |
| Other operating charges | 640/8 | €5,679 | €2,636 | -€3,042 | -53.6% |
| Gross operating margin | 9900 | €137,446 | -€11,900 | -€149,346 | |
| Operating profit (loss) | 9901 | €60,713 | -€97,935 | -€158,649 | |
| Financial income | 75/76B | €56,624 | €55,373 | -€1,251 | -2.2% |
| Recurring financial income | 75 | €56,624 | €55,373 | -€1,251 | -2.2% |
| Financial charges | 65/66B | €5,048 | €6,131 | +€1,083 | +21.5% |
| Recurring financial charges | 65 | €5,048 | €6,131 | +€1,083 | +21.5% |
| Profit (loss) for the period before taxes | 9903 | €112,290 | -€48,693 | -€160,983 | |
| Income taxes | 67/77 | €29,548 | €16,612 | -€12,936 | -43.8% |
| Profit (loss) for the period | 9904 | €82,742 | -€65,305 | -€148,047 | |
| Profit (loss) for the period to be appropriated | 9905 | €82,742 | -€65,305 | -€148,047 |
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 7 October 2026 via checked.be.