Consule: 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.
Consule
Largest movements
- Cash +€61,911
up €61,911 (+63.3%), from €97,769 to €159,680
mainly Other debts (+€108,132) and Net result for the year (+€53,933)
- Other debts +€108,132
up €108,132 (+2519.0%), from €4,293 to €112,425
- Reserves -€73,756
down €73,756 (-100.0%), from €73,756 to €0
- Tax, wage and social debts +€25,676
up €25,676 (+84.9%), from €30,258 to €55,934
of which Taxes: +€23,776
- Gross operating margin +€12,391
up €12,391 (+19.9%), from €62,356 to €74,747
- Taxes +€2,429
up €2,429 (+18.4%), from €13,216 to €15,646
- Other operating charges +€1,168
up €1,168 (+199.4%), from €586 to €1,754
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 | €117,108 | €176,526 | +€59,417 | +50.7% |
| Fixed assets | 21/28 | €2,468 | €1,217 | -€1,251 | -50.7% |
| Tangible fixed assets | 22/27 | €2,468 | €1,217 | -€1,251 | -50.7% |
| Furniture and vehicles | 24 | €2,468 | €1,217 | -€1,251 | -50.7% |
| Current assets | 29/58 | €114,641 | €175,309 | +€60,668 | +52.9% |
| Amounts receivable within one year | 40/41 | €11,771 | €12,095 | +€324 | +2.7% |
| Trade receivables | 40 | €11,761 | €12,070 | +€309 | +2.6% |
| Other amounts receivable | 41 | €10 | €25 | +€15 | +150.3% |
| Cash at bank and in hand | 54/58 | €97,769 | €159,680 | +€61,911 | +63.3% |
| Deferred charges and accrued income | 490/1 | €5,100 | €3,534 | -€1,566 | -30.7% |
| Total equity and liabilities | 10/49 | €117,108 | €176,526 | +€59,417 | +50.7% |
| Equity | 10/15 | €78,756 | €5,000 | -€73,756 | -93.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €73,756 | €0 | -€73,756 | -100.0% |
| Distributable reserves | 133 | €73,756 | €0 | -€73,756 | -100.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €38,352 | €171,526 | +€133,174 | +347.2% |
| Amounts payable within one year | 42/48 | €38,184 | €171,358 | +€133,174 | +348.8% |
| Trade debts | 44 | €3,633 | €2,999 | -€634 | -17.5% |
| Suppliers | 440/4 | €3,633 | €2,999 | -€634 | -17.5% |
| Taxes, remuneration and social security | 45 | €30,258 | €55,934 | +€25,676 | +84.9% |
| Taxes | 450/3 | €30,258 | €54,034 | +€23,776 | +78.6% |
| Remuneration and social security | 454/9 | €0 | €1,900 | +€1,900 | |
| Other amounts payable | 47/48 | €4,293 | €112,425 | +€108,132 | +2519.0% |
| Accrued charges and deferred income | 492/3 | €168 | €168 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,251 | €1,251 | = | 0.0% |
| Other operating charges | 640/8 | €586 | €1,754 | +€1,168 | +199.4% |
| Gross operating margin | 9900 | €62,356 | €74,747 | +€12,391 | +19.9% |
| Operating profit (loss) | 9901 | €60,519 | €71,742 | +€11,223 | +18.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,294 | €2,163 | -€131 | -5.7% |
| Recurring financial charges | 65 | €2,294 | €2,163 | -€131 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | €58,225 | €69,579 | +€11,354 | +19.5% |
| Income taxes | 67/77 | €13,216 | €15,646 | +€2,429 | +18.4% |
| Profit (loss) for the period | 9904 | €45,009 | €53,933 | +€8,925 | +19.8% |
| Profit (loss) for the period to be appropriated | 9905 | €45,009 | €53,933 | +€8,925 | +19.8% |
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 9 October 2026 via checked.be.