CONSULARTE: 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.
CONSULARTE
Largest movements
- Receivables within one year -€11,242
down €11,242 (-92.9%), from €12,100 to €858
- Cash +€8,739
up €8,739 (+68.5%), from €12,748 to €21,487
mainly Receivables within one year (+€11,242) and Depreciation (+€2,275)
- Tangible fixed assets -€1,969
down €1,969 (-7.8%), from €25,274 to €23,305
- Tax, wage and social debts -€2,974
down €2,974 (-16.5%), from €18,056 to €15,082
of which Taxes: -€5,599
- Other debts -€757
down €757 (-62.2%), from €1,219 to €461
- Profit (loss) carried forward -€596
down €596 (-2.0%), from €29,745 to €29,148
- Gross operating margin -€47,716
down €47,716 (-88.8%), from €53,755 to €6,040
- Taxes -€8,996
down €8,996 (-91.6%), from €9,817 to €821
- Other operating charges -€4,221
down €4,221 (-92.0%), from €4,589 to €368
- Staff costs -€2,434
down €2,434 (-64.4%), from €3,778 to €1,344
- Financial charges -€2,093
down €2,093 (-52.2%), from €4,008 to €1,915
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 | €52,066 | €47,326 | -€4,740 | -9.1% |
| Formation expenses | 20 | €976 | €670 | -€306 | -31.3% |
| Fixed assets | 21/28 | €25,274 | €23,305 | -€1,969 | -7.8% |
| Tangible fixed assets | 22/27 | €25,274 | €23,305 | -€1,969 | -7.8% |
| Plant, machinery and equipment | 23 | €25,274 | €23,305 | -€1,969 | -7.8% |
| Current assets | 29/58 | €25,816 | €23,351 | -€2,465 | -9.5% |
| Amounts receivable within one year | 40/41 | €12,100 | €858 | -€11,242 | -92.9% |
| Trade receivables | 40 | €12,100 | €858 | -€11,242 | -92.9% |
| Cash at bank and in hand | 54/58 | €12,748 | €21,487 | +€8,739 | +68.5% |
| Deferred charges and accrued income | 490/1 | €968 | €1,006 | +€38 | +3.9% |
| Total equity and liabilities | 10/49 | €52,066 | €47,326 | -€4,740 | -9.1% |
| Equity | 10/15 | €31,745 | €31,148 | -€596 | -1.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,745 | €29,148 | -€596 | -2.0% |
| Amounts payable | 17/49 | €20,321 | €16,178 | -€4,144 | -20.4% |
| Amounts payable within one year | 42/48 | €20,321 | €16,178 | -€4,144 | -20.4% |
| Trade debts | 44 | €1,046 | €634 | -€412 | -39.4% |
| Suppliers | 440/4 | €1,046 | €634 | -€412 | -39.4% |
| Taxes, remuneration and social security | 45 | €18,056 | €15,082 | -€2,974 | -16.5% |
| Taxes | 450/3 | €18,056 | €12,458 | -€5,599 | -31.0% |
| Remuneration and social security | 454/9 | - | €2,624 | +€2,624 | |
| Other amounts payable | 47/48 | €1,219 | €461 | -€757 | -62.2% |
| Remuneration, social security and pensions | 62 | €3,778 | €1,344 | -€2,434 | -64.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,820 | €2,275 | +€455 | +25.0% |
| Other operating charges | 640/8 | €4,589 | €368 | -€4,221 | -92.0% |
| Gross operating margin | 9900 | €53,755 | €6,040 | -€47,716 | -88.8% |
| Operating profit (loss) | 9901 | €43,568 | €2,052 | -€41,516 | -95.3% |
| Financial income | 75/76B | €3 | €88 | +€85 | +3,412% |
| Recurring financial income | 75 | €3 | €88 | +€85 | +3,412% |
| Financial charges | 65/66B | €4,008 | €1,915 | -€2,093 | -52.2% |
| Recurring financial charges | 65 | €4,008 | €1,915 | -€2,093 | -52.2% |
| Profit (loss) for the period before taxes | 9903 | €39,562 | €224 | -€39,337 | -99.4% |
| Income taxes | 67/77 | €9,817 | €821 | -€8,996 | -91.6% |
| Profit (loss) for the period | 9904 | €29,745 | -€596 | -€30,341 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,745 | -€596 | -€30,341 |
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 30 October 2026 via checked.be.