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 +€24,732
up €24,732 (+55.9%), from €44,215 to €68,947
mainly Net result for the year (+€87,887) and Receivables within one year (+€6,391)
- Receivables within one year -€6,391
down €6,391 (-19.6%), from €32,601 to €26,210
of which Trade receivables: -€5,748
- Deferred charges and accrued income -€2,098
down €2,098 (-45.0%), from €4,661 to €2,563
- Reserves +€15,617
up €15,617 (+21.6%), from €72,270 to €87,887
- Tax, wage and social debts +€2,868
up €2,868 (+53.9%), from €5,318 to €8,185
- Accrued charges and deferred income -€2,073
down €2,073 (-100%), from €2,073 to €0
- Gross operating margin +€21,355
up €21,355 (+23.8%), from €89,648 to €111,003
- Taxes +€5,244
up €5,244 (+27.3%), from €19,181 to €24,426
- Financial income -€2,098
down €2,098 (-45.0%), from €4,661 to €2,563
- Financial charges -€2,065
down €2,065 (-94.1%), from €2,195 to €130
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.
Derived cash bridge
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 | €82,470 | €99,008 | +€16,538 | +20.1% |
| Fixed assets | 21/28 | €992 | €1,288 | +€296 | +29.8% |
| Tangible fixed assets | 22/27 | €992 | €1,288 | +€296 | +29.8% |
| Furniture and vehicles | 24 | €992 | €1,288 | +€296 | +29.8% |
| Current assets | 29/58 | €81,477 | €97,720 | +€16,243 | +19.9% |
| Amounts receivable within one year | 40/41 | €32,601 | €26,210 | -€6,391 | -19.6% |
| Trade receivables | 40 | €6,958 | €1,210 | -€5,748 | -82.6% |
| Other amounts receivable | 41 | €25,644 | €25,000 | -€644 | -2.5% |
| Cash at bank and in hand | 54/58 | €44,215 | €68,947 | +€24,732 | +55.9% |
| Deferred charges and accrued income | 490/1 | €4,661 | €2,563 | -€2,098 | -45.0% |
| Total equity and liabilities | 10/49 | €82,470 | €99,008 | +€16,538 | +20.1% |
| Equity | 10/15 | €72,270 | €87,887 | +€15,617 | +21.6% |
| Reserves | 13 | €72,270 | €87,887 | +€15,617 | +21.6% |
| Distributable reserves | 133 | €72,270 | €87,887 | +€15,617 | +21.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €10,200 | €11,121 | +€921 | +9.0% |
| Amounts payable within one year | 42/48 | €8,127 | €11,121 | +€2,994 | +36.8% |
| Trade debts | 44 | €2,809 | €2,936 | +€127 | +4.5% |
| Suppliers | 440/4 | €2,809 | €2,936 | +€127 | +4.5% |
| Taxes, remuneration and social security | 45 | €5,318 | €8,185 | +€2,868 | +53.9% |
| Taxes | 450/3 | €5,318 | €8,185 | +€2,868 | +53.9% |
| Accrued charges and deferred income | 492/3 | €2,073 | €0 | -€2,073 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €545 | €604 | +€59 | +10.8% |
| Other operating charges | 640/8 | €118 | €520 | +€402 | +340% |
| Gross operating margin | 9900 | €89,648 | €111,003 | +€21,355 | +23.8% |
| Operating profit (loss) | 9901 | €88,985 | €109,879 | +€20,894 | +23.5% |
| Financial income | 75/76B | €4,661 | €2,563 | -€2,098 | -45.0% |
| Recurring financial income | 75 | €4,661 | €2,563 | -€2,098 | -45.0% |
| Financial charges | 65/66B | €2,195 | €130 | -€2,065 | -94.1% |
| Recurring financial charges | 65 | €2,195 | €130 | -€2,065 | -94.1% |
| Profit (loss) for the period before taxes | 9903 | €91,451 | €112,312 | +€20,861 | +22.8% |
| Income taxes | 67/77 | €19,181 | €24,426 | +€5,244 | +27.3% |
| Profit (loss) for the period | 9904 | €72,270 | €87,887 | +€15,617 | +21.6% |
| Profit (loss) for the period to be appropriated | 9905 | €72,270 | €87,887 | +€15,617 | +21.6% |
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 14 October 2026 via checked.be.