CONSULT-C: 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.
CONSULT-C
Largest movements
- Cash +€26,180
up €26,180 (+25.2%), from €103,691 to €129,871
mainly Other debts (+€115,080) and Net result for the year (+€33,449)
- Receivables within one year +€2,489
up €2,489 (+30.2%), from €8,244 to €10,733
of which Trade receivables: +€2,519
- Tangible fixed assets -€2,004
down €2,004 (-27.7%), from €7,223 to €5,219
- Other debts +€115,080
new in 2024: €115,080
- Reserves -€95,762
down €95,762 (-65.9%), from €145,258 to €49,496
- Tax, wage and social debts +€7,482
up €7,482 (+45.4%), from €16,474 to €23,956
of which Taxes: +€9,175
- Gross operating margin +€3,706
up €3,706 (+8.2%), from €45,346 to €49,052
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €172,419 | €198,984 | +€26,565 | +15.4% |
| Fixed assets | 21/28 | €7,323 | €5,319 | -€2,004 | -27.4% |
| Tangible fixed assets | 22/27 | €7,223 | €5,219 | -€2,004 | -27.7% |
| Plant, machinery and equipment | 23 | €1,683 | €999 | -€684 | -40.6% |
| Furniture and vehicles | 24 | €4,007 | €3,155 | -€852 | -21.3% |
| Other tangible fixed assets | 26 | €1,533 | €1,065 | -€468 | -30.5% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €165,096 | €193,665 | +€28,569 | +17.3% |
| Amounts receivable within one year | 40/41 | €8,244 | €10,733 | +€2,489 | +30.2% |
| Trade receivables | 40 | €8,213 | €10,732 | +€2,519 | +30.7% |
| Other amounts receivable | 41 | €31 | €1 | -€30 | -96.8% |
| Current investments | 50/53 | €49,044 | €49,044 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €103,691 | €129,871 | +€26,180 | +25.2% |
| Deferred charges and accrued income | 490/1 | €4,117 | €4,017 | -€100 | -2.4% |
| Total equity and liabilities | 10/49 | €172,419 | €198,984 | +€26,565 | +15.4% |
| Equity | 10/15 | €150,258 | €54,496 | -€95,762 | -63.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €145,258 | €49,496 | -€95,762 | -65.9% |
| Distributable reserves | 133 | €145,258 | €49,496 | -€95,762 | -65.9% |
| Amounts payable | 17/49 | €22,161 | €144,488 | +€122,327 | +552.0% |
| Amounts payable within one year | 42/48 | €22,061 | €144,488 | +€122,427 | +554.9% |
| Trade debts | 44 | €5,587 | €5,452 | -€135 | -2.4% |
| Suppliers | 440/4 | €5,587 | €5,452 | -€135 | -2.4% |
| Taxes, remuneration and social security | 45 | €16,474 | €23,956 | +€7,482 | +45.4% |
| Taxes | 450/3 | €14,772 | €23,947 | +€9,175 | +62.1% |
| Remuneration and social security | 454/9 | €1,702 | €9 | -€1,693 | -99.5% |
| Other amounts payable | 47/48 | - | €115,080 | +€115,080 | |
| Accrued charges and deferred income | 492/3 | €100 | - | -€100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,146 | €3,257 | +€111 | +3.5% |
| Other operating charges | 640/8 | €170 | €188 | +€18 | +10.6% |
| Non-recurring operating charges | 66A | €288 | - | -€288 | |
| Gross operating margin | 9900 | €45,346 | €49,052 | +€3,706 | +8.2% |
| Operating profit (loss) | 9901 | €41,742 | €45,607 | +€3,865 | +9.3% |
| Financial income | 75/76B | €316 | €544 | +€228 | +72.2% |
| Recurring financial income | 75 | €316 | €544 | +€228 | +72.2% |
| Financial charges | 65/66B | €639 | €474 | -€165 | -25.8% |
| Recurring financial charges | 65 | €639 | €474 | -€165 | -25.8% |
| Profit (loss) for the period before taxes | 9903 | €41,419 | €45,677 | +€4,258 | +10.3% |
| Income taxes | 67/77 | €12,018 | €12,228 | +€210 | +1.7% |
| Profit (loss) for the period | 9904 | €29,401 | €33,449 | +€4,048 | +13.8% |
| Profit (loss) for the period to be appropriated | 9905 | €29,401 | €33,449 | +€4,048 | +13.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.