Consult&Fin: 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&Fin
Largest movements
- Receivables within one year -€3,471
down €3,471 (-59.5%), from €5,838 to €2,367
of which Trade receivables: -€4,913
- Cash -€2,031
down €2,031 (-31.5%), from €6,440 to €4,409
mainly Trade debts (-€2,390) and Investment in fixed assets (net) (-€1,599)
- Tangible fixed assets +€853
up €853 (+172.2%), from €495 to €1,348
- Deferred charges and accrued income +€726
new in 2025: €726
- Trade debts -€2,390
down €2,390 (-42.5%), from €5,625 to €3,235
- Profit (loss) carried forward -€1,011
down €1,011 (-24.3%), from €4,164 to €3,153
- Tax, wage and social debts -€522
down €522 (-53.0%), from €984 to €462
- Gross operating margin -€3,160
down €3,160 (-85.3%), from €3,705 to €545
- Taxes -€482
down €482 (-49.0%), from €984 to €501
- Depreciation +€388
up €388 (+108.5%), from €358 to €746
- Other operating charges +€159
up €159 (+2034.2%), from €8 to €167
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 | €12,773 | €8,850 | -€3,923 | -30.7% |
| Fixed assets | 21/28 | €495 | €1,348 | +€853 | +172.2% |
| Tangible fixed assets | 22/27 | €495 | €1,348 | +€853 | +172.2% |
| Furniture and vehicles | 24 | €495 | €1,348 | +€853 | +172.2% |
| Current assets | 29/58 | €12,278 | €7,502 | -€4,776 | -38.9% |
| Amounts receivable within one year | 40/41 | €5,838 | €2,367 | -€3,471 | -59.5% |
| Trade receivables | 40 | €5,191 | €277 | -€4,913 | -94.7% |
| Other amounts receivable | 41 | €647 | €2,090 | +€1,442 | +222.9% |
| Cash at bank and in hand | 54/58 | €6,440 | €4,409 | -€2,031 | -31.5% |
| Deferred charges and accrued income | 490/1 | - | €726 | +€726 | |
| Total equity and liabilities | 10/49 | €12,773 | €8,850 | -€3,923 | -30.7% |
| Equity | 10/15 | €6,164 | €5,153 | -€1,011 | -16.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,164 | €3,153 | -€1,011 | -24.3% |
| Amounts payable | 17/49 | €6,609 | €3,697 | -€2,912 | -44.1% |
| Amounts payable within one year | 42/48 | €6,609 | €3,697 | -€2,912 | -44.1% |
| Trade debts | 44 | €5,625 | €3,235 | -€2,390 | -42.5% |
| Suppliers | 440/4 | €5,625 | €3,235 | -€2,390 | -42.5% |
| Taxes, remuneration and social security | 45 | €984 | €462 | -€522 | -53.0% |
| Taxes | 450/3 | €984 | €462 | -€522 | -53.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €358 | €746 | +€388 | +108.5% |
| Other operating charges | 640/8 | €8 | €167 | +€159 | +2034.2% |
| Gross operating margin | 9900 | €3,705 | €545 | -€3,160 | -85.3% |
| Operating profit (loss) | 9901 | €3,339 | -€368 | -€3,708 | |
| Financial income | 75/76B | €10 | €8 | -€2 | -21.0% |
| Recurring financial income | 75 | €10 | €8 | -€2 | -21.0% |
| Financial charges | 65/66B | €128 | €150 | +€23 | +17.6% |
| Recurring financial charges | 65 | €128 | €150 | +€23 | +17.6% |
| Profit (loss) for the period before taxes | 9903 | €3,222 | -€510 | -€3,732 | |
| Income taxes | 67/77 | €984 | €501 | -€482 | -49.0% |
| Profit (loss) for the period | 9904 | €2,239 | -€1,011 | -€3,250 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,239 | -€1,011 | -€3,250 |
Source: filed annual accounts (NBB), fiscal years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.