CONSULIM: 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.
CONSULIM
Largest movements
- Tangible fixed assets -€20,276
down €20,276 (-1.1%), from €1.8m to €1.8m
of which Land and buildings: -€19,803
- Debts after one year -€115,305
down €115,305 (-17.4%), from €662,389 to €547,084
of which Other amounts payable: -€72,000
- Other debts +€78,202
up €78,202 (+7.4%), from €1.1m to €1.1m
- Other operating charges +€1,823
up €1,823 (+89.6%), from €2,035 to €3,858
- Gross operating margin -€799
down €799 (-1.7%), from €47,470 to €46,671
- Financial charges -€756
down €756 (-6.1%), from €12,298 to €11,542
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 | €1,874,705 | €1,841,179 | -€33,526 | -1.8% |
| Formation expenses | 20 | €58,770 | €48,975 | -€9,795 | -16.7% |
| Fixed assets | 21/28 | €1,805,970 | €1,785,695 | -€20,276 | -1.1% |
| Tangible fixed assets | 22/27 | €1,805,970 | €1,785,695 | -€20,276 | -1.1% |
| Land and buildings | 22 | €1,803,585 | €1,783,782 | -€19,803 | -1.1% |
| Plant, machinery and equipment | 23 | €903 | €677 | -€226 | -25.0% |
| Furniture and vehicles | 24 | €1,483 | €1,236 | -€247 | -16.7% |
| Current assets | 29/58 | €9,964 | €6,509 | -€3,455 | -34.7% |
| Amounts receivable after more than one year | 29 | €3,000 | €3,000 | = | 0.0% |
| Trade receivables | 290 | €3,000 | €3,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,964 | €3,509 | -€3,455 | -49.6% |
| Total equity and liabilities | 10/49 | €1,874,705 | €1,841,179 | -€33,526 | -1.8% |
| Equity | 10/15 | €110,489 | €111,689 | +€1,200 | +1.1% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€139,511 | -€138,311 | +€1,200 | +0.9% |
| Amounts payable | 17/49 | €1,764,216 | €1,729,490 | -€34,726 | -2.0% |
| Amounts payable after more than one year | 17 | €662,389 | €547,084 | -€115,305 | -17.4% |
| Financial debts | 170/4 | €590,389 | €547,084 | -€43,305 | -7.3% |
| Other amounts payable | 178/9 | €72,000 | - | -€72,000 | |
| Amounts payable within one year | 42/48 | €1,100,984 | €1,179,971 | +€78,987 | +7.2% |
| Current portion of amounts payable after more than one year | 42 | €42,519 | €43,305 | +€786 | +1.8% |
| Trade debts | 44 | €1,406 | €1,405 | -€0 | 0.0% |
| Suppliers | 440/4 | €1,406 | €1,405 | -€0 | 0.0% |
| Other amounts payable | 47/48 | €1,057,059 | €1,135,261 | +€78,202 | +7.4% |
| Accrued charges and deferred income | 492/3 | €843 | €2,435 | +€1,592 | +188.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,071 | €30,071 | = | 0.0% |
| Other operating charges | 640/8 | €2,035 | €3,858 | +€1,823 | +89.6% |
| Gross operating margin | 9900 | €47,470 | €46,671 | -€799 | -1.7% |
| Operating profit (loss) | 9901 | €15,364 | €12,742 | -€2,622 | -17.1% |
| Financial charges | 65/66B | €12,298 | €11,542 | -€756 | -6.1% |
| Recurring financial charges | 65 | €12,298 | €11,542 | -€756 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €3,066 | €1,200 | -€1,866 | -60.9% |
| Profit (loss) for the period | 9904 | €3,066 | €1,200 | -€1,866 | -60.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,066 | €1,200 | -€1,866 | -60.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.