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
- Deferred charges and accrued income +€4,766
up €4,766 (+781%), from €610 to €5,376
- Tangible fixed assets +€2,410
up €2,410 (+66.9%), from €3,600 to €6,010
of which Plant, machinery and equipment: +€1,896
- Cash -€1,277
down €1,277 (-7.2%), from €17,674 to €16,397
mainly Deferred charges and accrued income (-€4,766) and Investment in fixed assets (net) (-€4,028)
- Receivables after one year +€1,000
up €1,000 (+3.1%), from €32,000 to €33,000
- Tax, wage and social debts +€7,094
up €7,094 (+76.3%), from €9,302 to €16,396
- Trade debts -€1,515
down €1,515 (-31.5%), from €4,804 to €3,289
- Profit (loss) carried forward +€987
up €987 (+2.5%), from €38,720 to €39,707
- Gross operating margin -€15,559
down €15,559 (-75.4%), from €20,646 to €5,087
- Depreciation -€3,583
down €3,583 (-68.9%), from €5,200 to €1,617
- Taxes -€3,021
down €3,021 (-59.6%), from €5,069 to €2,048
- Financial charges +€563
up €563 (+963%), from €58 to €622
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 | €55,326 | €61,983 | +€6,657 | +12.0% |
| Fixed assets | 21/28 | €4,600 | €7,011 | +€2,411 | +52.4% |
| Tangible fixed assets | 22/27 | €3,600 | €6,010 | +€2,410 | +66.9% |
| Plant, machinery and equipment | 23 | - | €1,896 | +€1,896 | |
| Furniture and vehicles | 24 | €3,600 | €4,114 | +€514 | +14.3% |
| Financial fixed assets | 28 | €1,000 | €1,001 | +€1 | +0.1% |
| Current assets | 29/58 | €50,726 | €54,972 | +€4,246 | +8.4% |
| Amounts receivable after more than one year | 29 | €32,000 | €33,000 | +€1,000 | +3.1% |
| Other amounts receivable | 291 | €32,000 | €33,000 | +€1,000 | +3.1% |
| Amounts receivable within one year | 40/41 | €443 | €200 | -€243 | -54.9% |
| Other amounts receivable | 41 | €443 | €200 | -€243 | -54.9% |
| Cash at bank and in hand | 54/58 | €17,674 | €16,397 | -€1,277 | -7.2% |
| Deferred charges and accrued income | 490/1 | €610 | €5,376 | +€4,766 | +781% |
| Total equity and liabilities | 10/49 | €55,326 | €61,983 | +€6,657 | +12.0% |
| Equity | 10/15 | €41,220 | €42,207 | +€987 | +2.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,720 | €39,707 | +€987 | +2.5% |
| Amounts payable | 17/49 | €14,106 | €19,776 | +€5,670 | +40.2% |
| Amounts payable within one year | 42/48 | €14,106 | €19,776 | +€5,670 | +40.2% |
| Trade debts | 44 | €4,804 | €3,289 | -€1,515 | -31.5% |
| Suppliers | 440/4 | €4,804 | €3,289 | -€1,515 | -31.5% |
| Taxes, remuneration and social security | 45 | €9,302 | €16,396 | +€7,094 | +76.3% |
| Taxes | 450/3 | €9,302 | €16,396 | +€7,094 | +76.3% |
| Other amounts payable | 47/48 | - | €91 | +€91 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,200 | €1,617 | -€3,583 | -68.9% |
| Other operating charges | 640/8 | €585 | €697 | +€112 | +19.2% |
| Gross operating margin | 9900 | €20,646 | €5,087 | -€15,559 | -75.4% |
| Operating profit (loss) | 9901 | €14,862 | €2,773 | -€12,089 | -81.3% |
| Financial income | 75/76B | €905 | €884 | -€21 | -2.3% |
| Recurring financial income | 75 | €905 | €884 | -€21 | -2.3% |
| Financial charges | 65/66B | €58 | €622 | +€563 | +963% |
| Recurring financial charges | 65 | €58 | €622 | +€563 | +963% |
| Profit (loss) for the period before taxes | 9903 | €15,708 | €3,036 | -€12,673 | -80.7% |
| Income taxes | 67/77 | €5,069 | €2,048 | -€3,021 | -59.6% |
| Profit (loss) for the period | 9904 | €10,639 | €987 | -€9,652 | -90.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,639 | €987 | -€9,652 | -90.7% |
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.