CONSILIUM Gst: 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 Gst
Largest movements
- Cash +€79,652
up €79,652 (+104%), from €76,808 to €156,459
mainly Depreciation (+€163,741) and Other debts (+€87,018)
- Intangible fixed assets -€25,175
down €25,175 (-3.6%), from €692,693 to €667,518
- Receivables within one year -€19,737
down €19,737 (-72.5%), from €27,238 to €7,501
of which Other amounts receivable: -€19,737
- Other debts +€87,018
up €87,018 (+125%), from €69,814 to €156,832
- Profit (loss) carried forward -€68,230
down €68,230 (-8.7%), from €787,155 to €718,925
- Trade debts +€21,120
up €21,120 (+154%), from €13,707 to €34,828
- Gross operating margin +€24,703
up €24,703 (+12.7%), from €193,877 to €218,580
- Depreciation +€14,943
up €14,943 (+10.0%), from €148,798 to €163,741
- Financial income -€8,687
down €8,687 (-100%), from €8,687 to €0
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 | €900,339 | €943,867 | +€43,528 | +4.8% |
| Fixed assets | 21/28 | €702,287 | €680,731 | -€21,556 | -3.1% |
| Intangible fixed assets | 21 | €692,693 | €667,518 | -€25,175 | -3.6% |
| Tangible fixed assets | 22/27 | €9,594 | €13,214 | +€3,619 | +37.7% |
| Furniture and vehicles | 24 | €9,594 | €13,214 | +€3,619 | +37.7% |
| Current assets | 29/58 | €198,052 | €263,136 | +€65,084 | +32.9% |
| Amounts receivable within one year | 40/41 | €27,238 | €7,501 | -€19,737 | -72.5% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €27,238 | €7,501 | -€19,737 | -72.5% |
| Cash at bank and in hand | 54/58 | €76,808 | €156,459 | +€79,652 | +104% |
| Deferred charges and accrued income | 490/1 | €94,005 | €99,175 | +€5,170 | +5.5% |
| Total equity and liabilities | 10/49 | €900,339 | €943,867 | +€43,528 | +4.8% |
| Equity | 10/15 | €807,615 | €739,385 | -€68,230 | -8.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €787,155 | €718,925 | -€68,230 | -8.7% |
| Amounts payable | 17/49 | €92,724 | €204,482 | +€111,758 | +121% |
| Amounts payable within one year | 42/48 | €92,724 | €204,482 | +€111,758 | +121% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €13,707 | €34,828 | +€21,120 | +154% |
| Suppliers | 440/4 | €13,707 | €34,828 | +€21,120 | +154% |
| Taxes, remuneration and social security | 45 | €9,202 | €12,822 | +€3,619 | +39.3% |
| Taxes | 450/3 | €9,202 | €12,822 | +€3,619 | +39.3% |
| Other amounts payable | 47/48 | €69,814 | €156,832 | +€87,018 | +125% |
| Non-recurring operating income | 76A | €5,672 | €0 | -€5,672 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €148,798 | €163,741 | +€14,943 | +10.0% |
| Other operating charges | 640/8 | €4,866 | €3,040 | -€1,826 | -37.5% |
| Non-recurring operating charges | 66A | €2,428 | €0 | -€2,428 | -100% |
| Gross operating margin | 9900 | €193,877 | €218,580 | +€24,703 | +12.7% |
| Operating profit (loss) | 9901 | €37,785 | €51,799 | +€14,015 | +37.1% |
| Financial income | 75/76B | €8,687 | €0 | -€8,687 | -100% |
| Recurring financial income | 75 | €8,687 | €0 | -€8,687 | -100% |
| Financial charges | 65/66B | €5,112 | €3,758 | -€1,355 | -26.5% |
| Recurring financial charges | 65 | €5,112 | €3,758 | -€1,355 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | €41,359 | €48,042 | +€6,683 | +16.2% |
| Income taxes | 67/77 | €15,771 | €16,271 | +€501 | +3.2% |
| Profit (loss) for the period | 9904 | €25,588 | €31,771 | +€6,182 | +24.2% |
| Profit (loss) for the period to be appropriated | 9905 | €25,588 | €31,771 | +€6,182 | +24.2% |
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 17 October 2026 via checked.be.