Consuli: 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.
Consuli
Largest movements
- Tangible fixed assets +€79,953
up €79,953 (+279.5%), from €28,610 to €108,563
of which Leasing and similar rights: +€77,241
- Receivables within one year +€23,602
up €23,602 (+52.4%), from €45,076 to €68,678
of which Other amounts receivable: +€11,940
- Cash -€17,760
down €17,760 (-36.9%), from €48,105 to €30,344
mainly Investment in fixed assets (net) (-€97,952) and Contributions, distributions and other (-€31,137)
- Receivables after one year -€11,070
down €11,070 (-33.2%), from €33,394 to €22,324
- Debts after one year +€50,441
up €50,441 (+141.9%), from €35,548 to €85,989
- Advances received +€15,025
new in 2025: €15,025
- Current portion of long-term debt +€13,943
up €13,943 (+107.8%), from €12,934 to €26,877
- Other debts -€4,529
down €4,529 (-12.7%), from €35,666 to €31,137
- Trade debts -€2,357
down €2,357 (-40.8%), from €5,771 to €3,414
- Gross operating margin -€20,853
down €20,853 (-22.3%), from €93,634 to €72,781
- Other operating charges +€4,877
up €4,877 (+157.9%), from €3,088 to €7,965
- Taxes -€4,729
down €4,729 (-25.9%), from €18,243 to €13,514
- Depreciation +€4,506
up €4,506 (+33.4%), from €13,493 to €17,999
- Financial charges +€2,483
up €2,483 (+123.8%), from €2,006 to €4,490
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 | €155,302 | €230,026 | +€74,724 | +48.1% |
| Fixed assets | 21/28 | €28,728 | €108,681 | +€79,953 | +278.3% |
| Tangible fixed assets | 22/27 | €28,610 | €108,563 | +€79,953 | +279.5% |
| Plant, machinery and equipment | 23 | €22,652 | €17,302 | -€5,351 | -23.6% |
| Furniture and vehicles | 24 | €5,957 | €14,020 | +€8,063 | +135.4% |
| Leasing and similar rights | 25 | - | €77,241 | +€77,241 | |
| Financial fixed assets | 28 | €118 | €118 | = | 0.0% |
| Current assets | 29/58 | €126,575 | €121,346 | -€5,229 | -4.1% |
| Amounts receivable after more than one year | 29 | €33,394 | €22,324 | -€11,070 | -33.2% |
| Other amounts receivable | 291 | €33,394 | €22,324 | -€11,070 | -33.2% |
| Amounts receivable within one year | 40/41 | €45,076 | €68,678 | +€23,602 | +52.4% |
| Trade receivables | 40 | €30,235 | €41,897 | +€11,662 | +38.6% |
| Other amounts receivable | 41 | €14,841 | €26,781 | +€11,940 | +80.5% |
| Cash at bank and in hand | 54/58 | €48,105 | €30,344 | -€17,760 | -36.9% |
| Total equity and liabilities | 10/49 | €155,302 | €230,026 | +€74,724 | +48.1% |
| Equity | 10/15 | €64,974 | €64,974 | = | 0.0% |
| Reserves | 13 | €64,974 | €64,974 | = | 0.0% |
| Distributable reserves | 133 | €64,974 | €64,974 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €90,328 | €165,052 | +€74,724 | +82.7% |
| Amounts payable after more than one year | 17 | €35,548 | €85,989 | +€50,441 | +141.9% |
| Financial debts | 170/4 | €35,548 | €85,989 | +€50,441 | +141.9% |
| Amounts payable within one year | 42/48 | €54,780 | €78,652 | +€23,871 | +43.6% |
| Current portion of amounts payable after more than one year | 42 | €12,934 | €26,877 | +€13,943 | +107.8% |
| Trade debts | 44 | €5,771 | €3,414 | -€2,357 | -40.8% |
| Suppliers | 440/4 | €5,771 | €3,414 | -€2,357 | -40.8% |
| Advances received on contracts in progress | 46 | - | €15,025 | +€15,025 | |
| Taxes, remuneration and social security | 45 | €409 | €2,199 | +€1,789 | +437.1% |
| Taxes | 450/3 | €409 | €82 | -€327 | -80.0% |
| Remuneration and social security | 454/9 | - | €2,117 | +€2,117 | |
| Other amounts payable | 47/48 | €35,666 | €31,137 | -€4,529 | -12.7% |
| Accrued charges and deferred income | 492/3 | - | €412 | +€412 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,493 | €17,999 | +€4,506 | +33.4% |
| Other operating charges | 640/8 | €3,088 | €7,965 | +€4,877 | +157.9% |
| Gross operating margin | 9900 | €93,634 | €72,781 | -€20,853 | -22.3% |
| Operating profit (loss) | 9901 | €77,053 | €46,817 | -€30,236 | -39.2% |
| Financial income | 75/76B | €1,107 | €2,324 | +€1,217 | +109.9% |
| Recurring financial income | 75 | €1,107 | €2,324 | +€1,217 | +109.9% |
| Financial charges | 65/66B | €2,006 | €4,490 | +€2,483 | +123.8% |
| Recurring financial charges | 65 | €2,006 | €4,490 | +€2,483 | +123.8% |
| Profit (loss) for the period before taxes | 9903 | €76,154 | €44,651 | -€31,503 | -41.4% |
| Income taxes | 67/77 | €18,243 | €13,514 | -€4,729 | -25.9% |
| Profit (loss) for the period | 9904 | €57,910 | €31,137 | -€26,773 | -46.2% |
| Profit (loss) for the period to be appropriated | 9905 | €57,910 | €31,137 | -€26,773 | -46.2% |
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 5 October 2026 via checked.be.