ConsulArt: what changed
Two fiscal 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.
ConsulArt
Largest movements
- Cash +€21,650
up €21,650 (+32.8%), from €65,945 to €87,594
mainly Current portion of long-term debt (+€32,391) and Net result for the year (+€15,171)
- Receivables within one year +€18,247
up €18,247 (+76.6%), from €23,820 to €42,068
of which Trade receivables: +€15,435
- Tangible fixed assets -€1,364
down €1,364 (-29.4%), from €4,634 to €3,270
of which Other tangible fixed assets: -€1,062
- Current portion of long-term debt +€32,391
new in 2025: €32,391
- Reserves +€15,171
up €15,171 (+26.2%), from €57,878 to €73,049
- Other debts -€5,737
down €5,737 (-29.1%), from €19,724 to €13,987
- Tax, wage and social debts -€3,753
down €3,753 (-31.4%), from €11,963 to €8,210
- Gross operating margin +€82,541
up €82,541 (+557.2%), from €14,814 to €97,355
- Financial charges +€2,908
up €2,908 (+1676.4%), from €173 to €3,082
- Taxes +€1,205
up €1,205 (+39.9%), from €3,018 to €4,223
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.
Cash bridge derived
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 | €96,421 | €134,464 | +€38,043 | +39.5% |
| Fixed assets | 21/28 | €4,634 | €3,270 | -€1,364 | -29.4% |
| Tangible fixed assets | 22/27 | €4,634 | €3,270 | -€1,364 | -29.4% |
| Plant, machinery and equipment | 23 | €537 | €234 | -€303 | -56.4% |
| Other tangible fixed assets | 26 | €4,097 | €3,036 | -€1,062 | -25.9% |
| Current assets | 29/58 | €91,787 | €131,194 | +€39,407 | +42.9% |
| Amounts receivable within one year | 40/41 | €23,820 | €42,068 | +€18,247 | +76.6% |
| Trade receivables | 40 | €15,856 | €31,291 | +€15,435 | +97.3% |
| Other amounts receivable | 41 | €7,964 | €10,777 | +€2,812 | +35.3% |
| Cash at bank and in hand | 54/58 | €65,945 | €87,594 | +€21,650 | +32.8% |
| Deferred charges and accrued income | 490/1 | €2,023 | €1,532 | -€490 | -24.2% |
| Total equity and liabilities | 10/49 | €96,421 | €134,464 | +€38,043 | +39.5% |
| Equity | 10/15 | €63,878 | €79,049 | +€15,171 | +23.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €57,878 | €73,049 | +€15,171 | +26.2% |
| Distributable reserves | 133 | €57,878 | €73,049 | +€15,171 | +26.2% |
| Amounts payable | 17/49 | €32,543 | €55,415 | +€22,871 | +70.3% |
| Amounts payable within one year | 42/48 | €32,543 | €55,415 | +€22,871 | +70.3% |
| Current portion of amounts payable after more than one year | 42 | - | €32,391 | +€32,391 | |
| Trade debts | 44 | €856 | €827 | -€29 | -3.4% |
| Suppliers | 440/4 | €856 | €827 | -€29 | -3.4% |
| Taxes, remuneration and social security | 45 | €11,963 | €8,210 | -€3,753 | -31.4% |
| Taxes | 450/3 | €11,963 | €8,210 | -€3,753 | -31.4% |
| Other amounts payable | 47/48 | €19,724 | €13,987 | -€5,737 | -29.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,364 | €1,364 | +€0 | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | - | €73,115 | +€73,115 | |
| Gross operating margin | 9900 | €14,814 | €97,355 | +€82,541 | +557.2% |
| Operating profit (loss) | 9901 | €13,062 | €22,476 | +€9,413 | +72.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €173 | €3,082 | +€2,908 | +1676.4% |
| Recurring financial charges | 65 | €173 | €3,082 | +€2,908 | +1676.4% |
| Profit (loss) for the period before taxes | 9903 | €12,889 | €19,394 | +€6,505 | +50.5% |
| Income taxes | 67/77 | €3,018 | €4,223 | +€1,205 | +39.9% |
| Profit (loss) for the period | 9904 | €9,871 | €15,171 | +€5,301 | +53.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,871 | €15,171 | +€5,301 | +53.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.