Consulas: 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.
Consulas
Largest movements
- Receivables within one year +€8,296
up €8,296 (+201.0%), from €4,126 to €12,422
- Cash -€3,198
down €3,198 (-9.0%), from €35,728 to €32,530
mainly Contributions, distributions and other (-€42,676) and Receivables within one year (-€8,296)
- Tangible fixed assets -€922
down €922 (-13.7%), from €6,739 to €5,817
- Other debts +€10,554
up €10,554 (+39.8%), from €26,513 to €37,067
- Tax, wage and social debts -€6,516
down €6,516 (-35.8%), from €18,217 to €11,702
- Gross operating margin +€18,449
up €18,449 (+43.0%), from €42,881 to €61,330
- Taxes +€7,275
up €7,275 (+82.0%), from €8,870 to €16,145
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 | €46,968 | €50,768 | +€3,800 | +8.1% |
| Fixed assets | 21/28 | €6,739 | €5,817 | -€922 | -13.7% |
| Tangible fixed assets | 22/27 | €6,739 | €5,817 | -€922 | -13.7% |
| Land and buildings | 22 | €6,739 | €5,817 | -€922 | -13.7% |
| Current assets | 29/58 | €40,229 | €44,951 | +€4,722 | +11.7% |
| Amounts receivable within one year | 40/41 | €4,126 | €12,422 | +€8,296 | +201.0% |
| Trade receivables | 40 | €4,126 | €12,422 | +€8,296 | +201.0% |
| Cash at bank and in hand | 54/58 | €35,728 | €32,530 | -€3,198 | -9.0% |
| Deferred charges and accrued income | 490/1 | €375 | - | -€375 | |
| Total equity and liabilities | 10/49 | €46,968 | €50,768 | +€3,800 | +8.1% |
| Equity | 10/15 | €2,000 | €2,000 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Amounts payable | 17/49 | €44,968 | €48,768 | +€3,800 | +8.5% |
| Amounts payable within one year | 42/48 | €44,968 | €48,768 | +€3,800 | +8.5% |
| Trade debts | 44 | €238 | - | -€238 | |
| Suppliers | 440/4 | €238 | - | -€238 | |
| Taxes, remuneration and social security | 45 | €18,217 | €11,702 | -€6,516 | -35.8% |
| Taxes | 450/3 | €18,217 | €11,702 | -€6,516 | -35.8% |
| Other amounts payable | 47/48 | €26,513 | €37,067 | +€10,554 | +39.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €922 | €922 | = | 0.0% |
| Other operating charges | 640/8 | €590 | €735 | +€144 | +24.5% |
| Gross operating margin | 9900 | €42,881 | €61,330 | +€18,449 | +43.0% |
| Operating profit (loss) | 9901 | €41,369 | €59,674 | +€18,305 | +44.2% |
| Financial income | 75/76B | €527 | €399 | -€128 | -24.2% |
| Recurring financial income | 75 | €527 | €399 | -€128 | -24.2% |
| Financial charges | 65/66B | €1,616 | €1,251 | -€365 | -22.6% |
| Recurring financial charges | 65 | €1,616 | €1,251 | -€365 | -22.6% |
| Profit (loss) for the period before taxes | 9903 | €40,279 | €58,821 | +€18,542 | +46.0% |
| Income taxes | 67/77 | €8,870 | €16,145 | +€7,275 | +82.0% |
| Profit (loss) for the period | 9904 | €31,409 | €42,676 | +€11,267 | +35.9% |
| Profit (loss) for the period to be appropriated | 9905 | €31,409 | €42,676 | +€11,267 | +35.9% |
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 4 October 2026 via checked.be.