CONSILLIS: 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.
CONSILLIS
Largest movements
- Tangible fixed assets +€51,179
up €51,179 (+1,489%), from €3,437 to €54,617
of which Land and buildings: +€52,380
- Cash -€33,334
down €33,334 (-33.7%), from €98,885 to €65,552
mainly Investment in fixed assets (net) (-€52,664) and Contributions, distributions and other (-€50,781)
- Receivables within one year +€23,558
up €23,558 (+72.8%), from €32,360 to €55,918
of which Other amounts receivable: +€12,962
- Debts after one year +€53,000
new in 2025: €53,000
- Profit (loss) carried forward -€15,617
no longer reported in 2025 (was €15,617)
- Tax, wage and social debts +€6,820
up €6,820 (+63.1%), from €10,814 to €17,634
- Other debts -€3,746
down €3,746 (-11.1%), from €33,635 to €29,889
- Gross operating margin +€25,406
up €25,406 (+32.3%), from €78,596 to €104,002
- Financial charges +€15,439
up €15,439 (+45.5%), from €33,953 to €49,391
- Other operating charges +€9,075
up €9,075 (+1,307%), from €694 to €9,769
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 | €143,386 | €184,790 | +€41,404 | +28.9% |
| Fixed assets | 21/28 | €3,437 | €54,617 | +€51,179 | +1,489% |
| Tangible fixed assets | 22/27 | €3,437 | €54,617 | +€51,179 | +1,489% |
| Land and buildings | 22 | - | €52,380 | +€52,380 | |
| Plant, machinery and equipment | 23 | €2,356 | €1,533 | -€822 | -34.9% |
| Furniture and vehicles | 24 | €1,082 | €704 | -€378 | -35.0% |
| Current assets | 29/58 | €139,949 | €130,173 | -€9,775 | -7.0% |
| Amounts receivable within one year | 40/41 | €32,360 | €55,918 | +€23,558 | +72.8% |
| Trade receivables | 40 | €32,360 | €42,956 | +€10,596 | +32.7% |
| Other amounts receivable | 41 | - | €12,962 | +€12,962 | |
| Current investments | 50/53 | €8,270 | €8,270 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €98,885 | €65,552 | -€33,334 | -33.7% |
| Deferred charges and accrued income | 490/1 | €433 | €433 | = | 0.0% |
| Total equity and liabilities | 10/49 | €143,386 | €184,790 | +€41,404 | +28.9% |
| Equity | 10/15 | €98,870 | €83,253 | -€15,617 | -15.8% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €81,753 | €81,753 | = | 0.0% |
| Distributable reserves | 133 | €81,753 | €81,753 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,617 | - | -€15,617 | |
| Amounts payable | 17/49 | €44,516 | €101,537 | +€57,021 | +128% |
| Amounts payable after more than one year | 17 | - | €53,000 | +€53,000 | |
| Financial debts | 170/4 | - | €53,000 | +€53,000 | |
| Amounts payable within one year | 42/48 | €44,516 | €48,537 | +€4,021 | +9.0% |
| Trade debts | 44 | €67 | €1,015 | +€948 | +1,418% |
| Suppliers | 440/4 | €67 | €1,015 | +€948 | +1,418% |
| Taxes, remuneration and social security | 45 | €10,814 | €17,634 | +€6,820 | +63.1% |
| Taxes | 450/3 | €10,814 | €17,634 | +€6,820 | +63.1% |
| Other amounts payable | 47/48 | €33,635 | €29,889 | -€3,746 | -11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,428 | €1,485 | +€57 | +4.0% |
| Other operating charges | 640/8 | €694 | €9,769 | +€9,075 | +1,307% |
| Gross operating margin | 9900 | €78,596 | €104,002 | +€25,406 | +32.3% |
| Operating profit (loss) | 9901 | €76,474 | €92,748 | +€16,274 | +21.3% |
| Financial income | 75/76B | €55 | €282 | +€228 | +417% |
| Recurring financial income | 75 | €55 | €282 | +€228 | +417% |
| Financial charges | 65/66B | €33,953 | €49,391 | +€15,439 | +45.5% |
| Recurring financial charges | 65 | €33,953 | €49,391 | +€15,439 | +45.5% |
| Profit (loss) for the period before taxes | 9903 | €42,575 | €43,639 | +€1,063 | +2.5% |
| Income taxes | 67/77 | €9,001 | €8,475 | -€526 | -5.8% |
| Profit (loss) for the period | 9904 | €33,574 | €35,164 | +€1,590 | +4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €33,574 | €35,164 | +€1,590 | +4.7% |
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 15 October 2026 via checked.be.