CONSUL & TUNES: 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.
CONSUL & TUNES
Largest movements
- Cash -€2,079
down €2,079 (-36.8%), from €5,651 to €3,571
mainly Net result for the year (-€2,666) and Investment in fixed assets (net) (-€390)
- Tangible fixed assets +€701
up €701 (+108%), from €651 to €1,352
of which Plant, machinery and equipment: +€921
- Financial fixed assets -€560
down €560 (-100%), from €560 to €0
- Profit (loss) carried forward -€2,666
down €2,666 (-39.8%), from -€6,705 to -€9,371
- Trade debts +€1,046
up €1,046 (+569%), from €184 to €1,230
- Gross operating margin -€2,283
down €2,283, from €1,595 to -€688
- Other operating charges +€238
up €238 (+18.9%), from €1,256 to €1,494
- Depreciation +€223
up €223 (+835%), from €27 to €249
- Financial charges -€29
down €29 (-25.5%), from €114 to €85
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 | €20,174 | €18,177 | -€1,997 | -9.9% |
| Fixed assets | 21/28 | €1,211 | €1,352 | +€141 | +11.7% |
| Tangible fixed assets | 22/27 | €651 | €1,352 | +€701 | +108% |
| Plant, machinery and equipment | 23 | - | €921 | +€921 | |
| Furniture and vehicles | 24 | €651 | €431 | -€220 | -33.8% |
| Financial fixed assets | 28 | €560 | €0 | -€560 | -100% |
| Current assets | 29/58 | €18,963 | €16,825 | -€2,138 | -11.3% |
| Stocks and contracts in progress | 3 | €12,943 | €12,937 | -€6 | 0.0% |
| Stocks | 30/36 | €12,943 | €12,937 | -€6 | 0.0% |
| Amounts receivable within one year | 40/41 | €349 | €317 | -€32 | -9.2% |
| Trade receivables | 40 | €328 | €190 | -€138 | -42.0% |
| Other amounts receivable | 41 | €21 | €127 | +€106 | +501% |
| Cash at bank and in hand | 54/58 | €5,651 | €3,571 | -€2,079 | -36.8% |
| Deferred charges and accrued income | 490/1 | €21 | €0 | -€21 | -100% |
| Total equity and liabilities | 10/49 | €20,174 | €18,177 | -€1,997 | -9.9% |
| Equity | 10/15 | €17,114 | €14,448 | -€2,666 | -15.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €5,269 | €5,269 | = | 0.0% |
| Distributable reserves | 133 | €5,269 | €5,269 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,705 | -€9,371 | -€2,666 | -39.8% |
| Amounts payable | 17/49 | €3,060 | €3,729 | +€669 | +21.9% |
| Amounts payable within one year | 42/48 | €3,060 | €3,729 | +€669 | +21.9% |
| Trade debts | 44 | €184 | €1,230 | +€1,046 | +569% |
| Suppliers | 440/4 | €184 | €1,230 | +€1,046 | +569% |
| Taxes, remuneration and social security | 45 | €760 | €569 | -€191 | -25.2% |
| Taxes | 450/3 | €760 | €569 | -€191 | -25.2% |
| Other amounts payable | 47/48 | €2,116 | €1,930 | -€186 | -8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27 | €249 | +€223 | +835% |
| Other operating charges | 640/8 | €1,256 | €1,494 | +€238 | +18.9% |
| Gross operating margin | 9900 | €1,595 | -€688 | -€2,283 | |
| Operating profit (loss) | 9901 | €312 | -€2,431 | -€2,744 | |
| Financial income | 75/76B | €15 | €0 | -€15 | -99.4% |
| Recurring financial income | 75 | €15 | €0 | -€15 | -99.4% |
| Financial charges | 65/66B | €114 | €85 | -€29 | -25.5% |
| Recurring financial charges | 65 | €114 | €85 | -€29 | -25.5% |
| Profit (loss) for the period before taxes | 9903 | €214 | -€2,516 | -€2,730 | |
| Income taxes | 67/77 | €156 | €150 | -€6 | -3.9% |
| Profit (loss) for the period | 9904 | €57 | -€2,666 | -€2,724 | |
| Profit (loss) for the period to be appropriated | 9905 | €57 | -€2,666 | -€2,724 |
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 23 October 2026 via checked.be.