CONSULIT: 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.
CONSULIT
Largest movements
- Cash +€126,194
up €126,194 (+72.6%), from €173,861 to €300,055
mainly Receivables within one year (+€69,006) and Current investments (+€48,242)
- Receivables within one year -€69,006
down €69,006 (-87.8%), from €78,609 to €9,603
of which Other amounts receivable: -€50,762
- Current investments -€48,242
down €48,242 (-73.7%), from €65,479 to €17,237
- Tangible fixed assets -€28,821
down €28,821 (-25.3%), from €114,000 to €85,179
of which Furniture and vehicles: -€20,034
- Other debts -€25,085
down €25,085 (-11.3%), from €222,776 to €197,691
- Tax, wage and social debts -€12,711
down €12,711 (-52.7%), from €24,125 to €11,414
of which Taxes: -€9,574
- Accrued charges and deferred income +€10,253
up €10,253 (+43.4%), from €23,620 to €33,873
- Trade debts +€7,552
up €7,552 (+191%), from €3,956 to €11,507
- Other operating charges -€74,926
down €74,926 (-97.7%), from €76,703 to €1,777
- Gross operating margin -€64,356
down €64,356 (-53.5%), from €120,234 to €55,879
- Write-downs +€7,460
up €7,460, from -€7,460 to €0
- Financial income -€7,340
down €7,340 (-68.5%), from €10,720 to €3,380
of which Financial income: -€7,340
- Financial charges -€3,827
down €3,827 (-20.2%), from €18,918 to €15,091
From the 2025 result to the 2026 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.
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €436,098 | €417,580 | -€18,518 | -4.2% |
| Fixed assets | 21/28 | €114,000 | €85,179 | -€28,821 | -25.3% |
| Tangible fixed assets | 22/27 | €114,000 | €85,179 | -€28,821 | -25.3% |
| Land and buildings | 22 | €46,969 | €37,575 | -€9,394 | -20.0% |
| Plant, machinery and equipment | 23 | €4,572 | €5,180 | +€608 | +13.3% |
| Furniture and vehicles | 24 | €62,459 | €42,425 | -€20,034 | -32.1% |
| Current assets | 29/58 | €322,098 | €332,400 | +€10,302 | +3.2% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €78,609 | €9,603 | -€69,006 | -87.8% |
| Trade receivables | 40 | €26,186 | €7,942 | -€18,244 | -69.7% |
| Other amounts receivable | 41 | €52,423 | €1,660 | -€50,762 | -96.8% |
| Current investments | 50/53 | €65,479 | €17,237 | -€48,242 | -73.7% |
| Cash at bank and in hand | 54/58 | €173,861 | €300,055 | +€126,194 | +72.6% |
| Deferred charges and accrued income | 490/1 | €4,149 | €5,505 | +€1,356 | +32.7% |
| Total equity and liabilities | 10/49 | €436,098 | €417,580 | -€18,518 | -4.2% |
| Equity | 10/15 | €161,621 | €163,094 | +€1,473 | +0.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €143,071 | €144,544 | +€1,473 | +1.0% |
| Distributable reserves | 133 | €143,071 | €144,544 | +€1,473 | +1.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €274,477 | €254,486 | -€19,991 | -7.3% |
| Amounts payable within one year | 42/48 | €250,856 | €220,612 | -€30,244 | -12.1% |
| Trade debts | 44 | €3,956 | €11,507 | +€7,552 | +191% |
| Suppliers | 440/4 | €3,956 | €11,507 | +€7,552 | +191% |
| Taxes, remuneration and social security | 45 | €24,125 | €11,414 | -€12,711 | -52.7% |
| Taxes | 450/3 | €19,488 | €9,914 | -€9,574 | -49.1% |
| Remuneration and social security | 454/9 | €4,636 | €1,500 | -€3,136 | -67.6% |
| Other amounts payable | 47/48 | €222,776 | €197,691 | -€25,085 | -11.3% |
| Accrued charges and deferred income | 492/3 | €23,620 | €33,873 | +€10,253 | +43.4% |
| Non-recurring operating income | 76A | €4,452 | €3,993 | -€460 | -10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,344 | €33,304 | +€960 | +3.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€7,460 | €0 | +€7,460 | |
| Other operating charges | 640/8 | €76,703 | €1,777 | -€74,926 | -97.7% |
| Gross operating margin | 9900 | €120,234 | €55,879 | -€64,356 | -53.5% |
| Operating profit (loss) | 9901 | €18,647 | €20,798 | +€2,151 | +11.5% |
| Financial income | 75/76B | €10,720 | €3,380 | -€7,340 | -68.5% |
| Recurring financial income | 75 | €10,720 | €3,380 | -€7,340 | -68.5% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €18,918 | €15,091 | -€3,827 | -20.2% |
| Recurring financial charges | 65 | €18,918 | €15,091 | -€3,827 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | €10,449 | €9,087 | -€1,362 | -13.0% |
| Income taxes | 67/77 | €9,752 | €7,615 | -€2,137 | -21.9% |
| Profit (loss) for the period | 9904 | €697 | €1,473 | +€775 | +111% |
| Profit (loss) for the period to be appropriated | 9905 | €697 | €1,473 | +€775 | +111% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.