ConsulDMi: 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.
ConsulDMi
Largest movements
- Cash -€75,620
down €75,620 (-56.2%), from €134,538 to €58,918
mainly Contributions, distributions and other (-€110,352) and Investment in fixed assets (net) (-€47,757)
- Tangible fixed assets +€36,561
up €36,561 (+156.1%), from €23,418 to €59,979
of which Leasing and similar rights: +€35,310
- Receivables within one year -€8,774
down €8,774 (-28.2%), from €31,099 to €22,325
of which Trade receivables: -€15,152
- Deferred charges and accrued income +€2,591
up €2,591 (+73.7%), from €3,516 to €6,107
- Profit (loss) carried forward -€74,641
down €74,641 (-42.1%), from €177,211 to €102,570
- Debts after one year +€21,041
new in 2025: €21,041
- Current portion of long-term debt +€16,612
new in 2025: €16,612
- Tax, wage and social debts -€8,542
down €8,542 (-70.1%), from €12,192 to €3,650
- Depreciation +€9,089
up €9,089 (+431.4%), from €2,107 to €11,196
- Gross operating margin +€3,063
up €3,063 (+5.5%), from €55,797 to €58,861
- Financial charges +€940
up €940 (+480.0%), from €196 to €1,136
- Write-downs -€850
down €850 (-100.0%), from €850 to €0
- Taxes +€806
up €806 (+8.6%), from €9,368 to €10,174
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 | €192,571 | €147,329 | -€45,242 | -23.5% |
| Fixed assets | 21/28 | €23,418 | €59,979 | +€36,561 | +156.1% |
| Tangible fixed assets | 22/27 | €23,418 | €59,979 | +€36,561 | +156.1% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €23,418 | €6,627 | -€16,791 | -71.7% |
| Leasing and similar rights | 25 | - | €35,310 | +€35,310 | |
| Other tangible fixed assets | 26 | - | €18,043 | +€18,043 | |
| Current assets | 29/58 | €169,153 | €87,350 | -€81,803 | -48.4% |
| Amounts receivable within one year | 40/41 | €31,099 | €22,325 | -€8,774 | -28.2% |
| Trade receivables | 40 | €28,967 | €13,815 | -€15,152 | -52.3% |
| Other amounts receivable | 41 | €2,132 | €8,510 | +€6,378 | +299.2% |
| Cash at bank and in hand | 54/58 | €134,538 | €58,918 | -€75,620 | -56.2% |
| Deferred charges and accrued income | 490/1 | €3,516 | €6,107 | +€2,591 | +73.7% |
| Total equity and liabilities | 10/49 | €192,571 | €147,329 | -€45,242 | -23.5% |
| Equity | 10/15 | €179,211 | €104,570 | -€74,641 | -41.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €177,211 | €102,570 | -€74,641 | -42.1% |
| Amounts payable | 17/49 | €13,360 | €42,760 | +€29,400 | +220.1% |
| Amounts payable after more than one year | 17 | - | €21,041 | +€21,041 | |
| Financial debts | 170/4 | - | €21,041 | +€21,041 | |
| Amounts payable within one year | 42/48 | €13,360 | €21,719 | +€8,359 | +62.6% |
| Current portion of amounts payable after more than one year | 42 | - | €16,612 | +€16,612 | |
| Financial debts | 43 | €73 | €1,242 | +€1,169 | +1597.2% |
| Credit institutions | 430/8 | €73 | €1,242 | +€1,169 | +1597.2% |
| Trade debts | 44 | €2 | €170 | +€168 | +10723.6% |
| Suppliers | 440/4 | €2 | €170 | +€168 | +10723.6% |
| Taxes, remuneration and social security | 45 | €12,192 | €3,650 | -€8,542 | -70.1% |
| Taxes | 450/3 | €12,192 | €3,650 | -€8,542 | -70.1% |
| Other amounts payable | 47/48 | €1,094 | €44 | -€1,049 | -95.9% |
| Non-recurring operating income | 76A | €10,234 | €0 | -€10,234 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,107 | €11,196 | +€9,089 | +431.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €850 | €0 | -€850 | -100.0% |
| Other operating charges | 640/8 | €1,303 | €644 | -€659 | -50.6% |
| Gross operating margin | 9900 | €55,797 | €58,861 | +€3,063 | +5.5% |
| Operating profit (loss) | 9901 | €51,538 | €47,021 | -€4,517 | -8.8% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €196 | €1,136 | +€940 | +480.0% |
| Recurring financial charges | 65 | €196 | €1,136 | +€940 | +480.0% |
| Profit (loss) for the period before taxes | 9903 | €51,342 | €45,885 | -€5,457 | -10.6% |
| Income taxes | 67/77 | €9,368 | €10,174 | +€806 | +8.6% |
| Profit (loss) for the period | 9904 | €41,974 | €35,711 | -€6,263 | -14.9% |
| Profit (loss) for the period to be appropriated | 9905 | €41,974 | €35,711 | -€6,263 | -14.9% |
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 12 October 2026 via checked.be.