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
- Receivables within one year -€5,037
down €5,037 (-15.2%), from €33,167 to €28,130
of which Trade receivables: -€9,917
- Cash +€4,248
up €4,248 (+9.0%), from €47,268 to €51,515
mainly Net result for the year (+€25,389) and Receivables within one year (+€5,037)
- Tangible fixed assets -€1,771
down €1,771 (-27.0%), from €6,571 to €4,800
of which Furniture and vehicles: -€1,367
- Other debts -€25,579
down €25,579 (-98.5%), from €25,975 to €397
- Profit (loss) carried forward +€25,389
up €25,389 (+58.1%), from €43,703 to €69,092
- Tax, wage and social debts -€2,036
down €2,036 (-14.8%), from €13,713 to €11,677
- Gross operating margin -€20,525
down €20,525 (-36.8%), from €55,702 to €35,177
- Taxes -€3,485
down €3,485 (-31.4%), from €11,105 to €7,620
- Depreciation +€1,049
up €1,049 (+145.4%), from €722 to €1,771
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 | €88,247 | €85,690 | -€2,557 | -2.9% |
| Fixed assets | 21/28 | €6,571 | €4,800 | -€1,771 | -27.0% |
| Tangible fixed assets | 22/27 | €6,571 | €4,800 | -€1,771 | -27.0% |
| Plant, machinery and equipment | 23 | €1,851 | €1,447 | -€404 | -21.8% |
| Furniture and vehicles | 24 | €4,720 | €3,353 | -€1,367 | -29.0% |
| Current assets | 29/58 | €81,676 | €80,890 | -€786 | -1.0% |
| Amounts receivable within one year | 40/41 | €33,167 | €28,130 | -€5,037 | -15.2% |
| Trade receivables | 40 | €33,167 | €23,250 | -€9,917 | -29.9% |
| Other amounts receivable | 41 | - | €4,880 | +€4,880 | |
| Cash at bank and in hand | 54/58 | €47,268 | €51,515 | +€4,248 | +9.0% |
| Deferred charges and accrued income | 490/1 | €1,241 | €1,244 | +€3 | +0.3% |
| Total equity and liabilities | 10/49 | €88,247 | €85,690 | -€2,557 | -2.9% |
| Equity | 10/15 | €45,703 | €71,092 | +€25,389 | +55.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,703 | €69,092 | +€25,389 | +58.1% |
| Amounts payable | 17/49 | €42,544 | €14,598 | -€27,946 | -65.7% |
| Amounts payable within one year | 42/48 | €42,544 | €14,598 | -€27,946 | -65.7% |
| Trade debts | 44 | €2,855 | €2,525 | -€331 | -11.6% |
| Suppliers | 440/4 | €2,855 | €2,525 | -€331 | -11.6% |
| Taxes, remuneration and social security | 45 | €13,713 | €11,677 | -€2,036 | -14.8% |
| Taxes | 450/3 | €13,713 | €11,677 | -€2,036 | -14.8% |
| Other amounts payable | 47/48 | €25,975 | €397 | -€25,579 | -98.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €722 | €1,771 | +€1,049 | +145.4% |
| Other operating charges | 640/8 | €123 | - | -€123 | |
| Non-recurring operating charges | 66A | - | €303 | +€303 | |
| Gross operating margin | 9900 | €55,702 | €35,177 | -€20,525 | -36.8% |
| Operating profit (loss) | 9901 | €54,857 | €33,103 | -€21,754 | -39.7% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €49 | €97 | +€48 | +98.4% |
| Recurring financial charges | 65 | €49 | €97 | +€48 | +98.4% |
| Profit (loss) for the period before taxes | 9903 | €54,808 | €33,009 | -€21,799 | -39.8% |
| Income taxes | 67/77 | €11,105 | €7,620 | -€3,485 | -31.4% |
| Profit (loss) for the period | 9904 | €43,703 | €25,389 | -€18,315 | -41.9% |
| Profit (loss) for the period to be appropriated | 9905 | €43,703 | €25,389 | -€18,315 | -41.9% |
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.