Consult Communication: 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 Communication
Largest movements
- Receivables within one year +€9,449
up €9,449 (+85.0%), from €11,116 to €20,565
of which Trade receivables: +€9,525
- Cash -€6,865
down €6,865 (-17.5%), from €39,257 to €32,391
mainly Receivables within one year (-€9,449) and Other debts (-€6,117)
- Deferred charges and accrued income +€1,251
up €1,251 (+4056.7%), from €31 to €1,282
- Reserves +€8,086
up €8,086 (+51.9%), from €15,593 to €23,679
of which Distributable reserves: +€8,086
- Other debts -€6,117
down €6,117 (-49.0%), from €12,493 to €6,376
- Trade debts +€1,458
up €1,458 (+36.2%), from €4,026 to €5,484
- Short-term financial debts +€1,000
up €1,000 (+25.0%), from €4,000 to €5,000
- Tax, wage and social debts -€752
down €752 (-8.3%), from €9,040 to €8,288
of which Remuneration and social security: -€1,800
- Other operating charges +€2,000
up €2,000 (+158.1%), from €1,265 to €3,264
- Gross operating margin +€1,831
up €1,831 (+11.1%), from €16,540 to €18,370
- Financial charges +€1,302
up €1,302 (+95.0%), from €1,370 to €2,673
- Taxes -€949
down €949 (-21.2%), from €4,479 to €3,530
- Depreciation +€247
up €247 (+43.1%), from €573 to €820
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 | €51,352 | €55,109 | +€3,758 | +7.3% |
| Fixed assets | 21/28 | €948 | €871 | -€77 | -8.1% |
| Tangible fixed assets | 22/27 | €923 | €846 | -€77 | -8.3% |
| Furniture and vehicles | 24 | €923 | €846 | -€77 | -8.3% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €50,403 | €54,238 | +€3,835 | +7.6% |
| Amounts receivable within one year | 40/41 | €11,116 | €20,565 | +€9,449 | +85.0% |
| Trade receivables | 40 | - | €9,525 | +€9,525 | |
| Other amounts receivable | 41 | €11,116 | €11,040 | -€76 | -0.7% |
| Cash at bank and in hand | 54/58 | €39,257 | €32,391 | -€6,865 | -17.5% |
| Deferred charges and accrued income | 490/1 | €31 | €1,282 | +€1,251 | +4056.7% |
| Total equity and liabilities | 10/49 | €51,352 | €55,109 | +€3,758 | +7.3% |
| Equity | 10/15 | €21,793 | €29,879 | +€8,086 | +37.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €15,593 | €23,679 | +€8,086 | +51.9% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €13,738 | €21,824 | +€8,086 | +58.9% |
| Amounts payable | 17/49 | €29,559 | €25,231 | -€4,328 | -14.6% |
| Amounts payable within one year | 42/48 | €29,559 | €25,148 | -€4,411 | -14.9% |
| Financial debts | 43 | €4,000 | €5,000 | +€1,000 | +25.0% |
| Credit institutions | 430/8 | €4,000 | €5,000 | +€1,000 | +25.0% |
| Trade debts | 44 | €4,026 | €5,484 | +€1,458 | +36.2% |
| Suppliers | 440/4 | €4,026 | €5,484 | +€1,458 | +36.2% |
| Taxes, remuneration and social security | 45 | €9,040 | €8,288 | -€752 | -8.3% |
| Taxes | 450/3 | €7,240 | €8,288 | +€1,048 | +14.5% |
| Remuneration and social security | 454/9 | €1,800 | - | -€1,800 | |
| Other amounts payable | 47/48 | €12,493 | €6,376 | -€6,117 | -49.0% |
| Accrued charges and deferred income | 492/3 | - | €83 | +€83 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €573 | €820 | +€247 | +43.1% |
| Other operating charges | 640/8 | €1,265 | €3,264 | +€2,000 | +158.1% |
| Gross operating margin | 9900 | €16,540 | €18,370 | +€1,831 | +11.1% |
| Operating profit (loss) | 9901 | €14,702 | €14,286 | -€416 | -2.8% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €1,370 | €2,673 | +€1,302 | +95.0% |
| Recurring financial charges | 65 | €1,370 | €2,673 | +€1,302 | +95.0% |
| Profit (loss) for the period before taxes | 9903 | €13,332 | €11,616 | -€1,715 | -12.9% |
| Income taxes | 67/77 | €4,479 | €3,530 | -€949 | -21.2% |
| Profit (loss) for the period | 9904 | €8,852 | €8,086 | -€767 | -8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,852 | €8,086 | -€767 | -8.7% |
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 2 October 2026 via checked.be.