Consilium PM: 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 PM
Largest movements
- Current investments -€85,000
no longer reported in 2025 (was €85,000)
- Cash +€74,703
up €74,703 (+95.2%), from €78,451 to €153,155
mainly Net result for the year (+€140,987) and Current investments (+€85,000)
- Receivables within one year -€2,711
down €2,711 (-96.3%), from €2,814 to €103
of which Other amounts receivable: -€2,814
- Debts after one year -€13,551
down €13,551 (-31.5%), from €43,050 to €29,499
- Other debts -€3,457
down €3,457 (-2.6%), from €132,780 to €129,323
- Tax, wage and social debts +€2,226
up €2,226 (+16.2%), from €13,777 to €16,003
- Gross operating margin +€10,485
up €10,485 (+5.5%), from €189,470 to €199,955
- Taxes +€2,480
up €2,480 (+6.4%), from €38,621 to €41,101
- Financial income -€2,089
down €2,089 (-66.8%), from €3,127 to €1,037
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 | €222,176 | €209,256 | -€12,920 | -5.8% |
| Fixed assets | 21/28 | €53,824 | €53,952 | +€127 | +0.2% |
| Tangible fixed assets | 22/27 | €53,824 | €53,952 | +€127 | +0.2% |
| Furniture and vehicles | 24 | - | €14,160 | +€14,160 | |
| Leasing and similar rights | 25 | €53,824 | €39,792 | -€14,033 | -26.1% |
| Current assets | 29/58 | €168,352 | €155,304 | -€13,048 | -7.8% |
| Amounts receivable within one year | 40/41 | €2,814 | €103 | -€2,711 | -96.3% |
| Trade receivables | 40 | - | €103 | +€103 | |
| Other amounts receivable | 41 | €2,814 | - | -€2,814 | |
| Current investments | 50/53 | €85,000 | - | -€85,000 | |
| Cash at bank and in hand | 54/58 | €78,451 | €153,155 | +€74,703 | +95.2% |
| Deferred charges and accrued income | 490/1 | €2,086 | €2,047 | -€40 | -1.9% |
| Total equity and liabilities | 10/49 | €222,176 | €209,256 | -€12,920 | -5.8% |
| Equity | 10/15 | €18,600 | €19,587 | +€987 | +5.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €987 | +€987 | |
| Distributable reserves | 133 | - | €987 | +€987 | |
| Amounts payable | 17/49 | €203,576 | €189,669 | -€13,907 | -6.8% |
| Amounts payable after more than one year | 17 | €43,050 | €29,499 | -€13,551 | -31.5% |
| Financial debts | 170/4 | €43,050 | €29,499 | -€13,551 | -31.5% |
| Amounts payable within one year | 42/48 | €160,527 | €159,920 | -€606 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €11,834 | €12,447 | +€613 | +5.2% |
| Trade debts | 44 | €2,135 | €2,147 | +€12 | +0.6% |
| Suppliers | 440/4 | €2,135 | €2,147 | +€12 | +0.6% |
| Taxes, remuneration and social security | 45 | €13,777 | €16,003 | +€2,226 | +16.2% |
| Taxes | 450/3 | €13,777 | €16,003 | +€2,226 | +16.2% |
| Other amounts payable | 47/48 | €132,780 | €129,323 | -€3,457 | -2.6% |
| Accrued charges and deferred income | 492/3 | - | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,033 | €14,033 | = | 0.0% |
| Other operating charges | 640/8 | €3,490 | €1,980 | -€1,510 | -43.3% |
| Gross operating margin | 9900 | €189,470 | €199,955 | +€10,485 | +5.5% |
| Operating profit (loss) | 9901 | €171,947 | €183,942 | +€11,995 | +7.0% |
| Financial income | 75/76B | €3,127 | €1,037 | -€2,089 | -66.8% |
| Recurring financial income | 75 | €3,127 | €1,037 | -€2,089 | -66.8% |
| Financial charges | 65/66B | €3,470 | €2,891 | -€579 | -16.7% |
| Recurring financial charges | 65 | €3,470 | €2,891 | -€579 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | €171,604 | €182,088 | +€10,484 | +6.1% |
| Income taxes | 67/77 | €38,621 | €41,101 | +€2,480 | +6.4% |
| Profit (loss) for the period | 9904 | €132,982 | €140,987 | +€8,004 | +6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €132,982 | €140,987 | +€8,004 | +6.0% |
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 24 October 2026 via checked.be.