Consult’hance: 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’hance
Largest movements
- Cash -€477,986
down €477,986 (-94.9%), from €503,812 to €25,826
mainly Current investments (-€400,000) and Contributions, distributions and other (-€111,664)
- Current investments +€400,000
up €400,000, from €0 to €400,000
- Receivables within one year +€50,125
up €50,125 (+71.0%), from €70,616 to €120,740
of which Trade receivables: +€39,105
- Tax, wage and social debts -€54,913
down €54,913 (-71.8%), from €76,496 to €21,583
of which Taxes: -€59,913
- Reserves +€45,436
up €45,436 (+8.9%), from €507,907 to €553,343
- Current portion of long-term debt -€20,204
down €20,204 (-100.0%), from €20,204 to €0
- Short-term financial debts +€6,734
new in 2025: €6,734
- Gross operating margin +€81,700
up €81,700 (+55.8%), from €146,310 to €228,010
- Taxes +€25,363
up €25,363 (+55.2%), from €45,960 to €71,323
- Financial income -€3,179
down €3,179 (-27.5%), from €11,566 to €8,387
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 | €611,727 | €586,960 | -€24,767 | -4.0% |
| Fixed assets | 21/28 | €30,321 | €32,686 | +€2,365 | +7.8% |
| Tangible fixed assets | 22/27 | €30,321 | €32,686 | +€2,365 | +7.8% |
| Furniture and vehicles | 24 | €6,450 | €11,732 | +€5,282 | +81.9% |
| Other tangible fixed assets | 26 | €23,871 | €20,953 | -€2,918 | -12.2% |
| Current assets | 29/58 | €581,406 | €554,274 | -€27,132 | -4.7% |
| Amounts receivable within one year | 40/41 | €70,616 | €120,740 | +€50,125 | +71.0% |
| Trade receivables | 40 | €25,119 | €64,224 | +€39,105 | +155.7% |
| Other amounts receivable | 41 | €45,497 | €56,516 | +€11,019 | +24.2% |
| Current investments | 50/53 | €0 | €400,000 | +€400,000 | |
| Cash at bank and in hand | 54/58 | €503,812 | €25,826 | -€477,986 | -94.9% |
| Deferred charges and accrued income | 490/1 | €6,978 | €7,708 | +€730 | +10.5% |
| Total equity and liabilities | 10/49 | €611,727 | €586,960 | -€24,767 | -4.0% |
| Equity | 10/15 | €512,907 | €558,343 | +€45,436 | +8.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €507,907 | €553,343 | +€45,436 | +8.9% |
| Distributable reserves | 133 | €507,907 | €553,343 | +€45,436 | +8.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €98,819 | €28,617 | -€70,203 | -71.0% |
| Amounts payable within one year | 42/48 | €98,819 | €28,617 | -€70,203 | -71.0% |
| Current portion of amounts payable after more than one year | 42 | €20,204 | €0 | -€20,204 | -100.0% |
| Financial debts | 43 | - | €6,734 | +€6,734 | |
| Credit institutions | 430/8 | - | €6,734 | +€6,734 | |
| Trade debts | 44 | €1,907 | €299 | -€1,608 | -84.3% |
| Suppliers | 440/4 | €1,907 | €299 | -€1,608 | -84.3% |
| Taxes, remuneration and social security | 45 | €76,496 | €21,583 | -€54,913 | -71.8% |
| Taxes | 450/3 | €76,496 | €16,583 | -€59,913 | -78.3% |
| Remuneration and social security | 454/9 | €0 | €5,000 | +€5,000 | |
| Other amounts payable | 47/48 | €211 | €0 | -€211 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,168 | €5,281 | +€112 | +2.2% |
| Other operating charges | 640/8 | €774 | €815 | +€42 | +5.4% |
| Gross operating margin | 9900 | €146,310 | €228,010 | +€81,700 | +55.8% |
| Operating profit (loss) | 9901 | €140,368 | €221,914 | +€81,546 | +58.1% |
| Financial income | 75/76B | €11,566 | €8,387 | -€3,179 | -27.5% |
| Recurring financial income | 75 | €11,566 | €8,387 | -€3,179 | -27.5% |
| Financial charges | 65/66B | €2,321 | €1,877 | -€444 | -19.1% |
| Recurring financial charges | 65 | €2,321 | €1,877 | -€444 | -19.1% |
| Profit (loss) for the period before taxes | 9903 | €149,612 | €228,424 | +€78,811 | +52.7% |
| Income taxes | 67/77 | €45,960 | €71,323 | +€25,363 | +55.2% |
| Profit (loss) for the period | 9904 | €103,652 | €157,100 | +€53,448 | +51.6% |
| Profit (loss) for the period to be appropriated | 9905 | €103,652 | €157,100 | +€53,448 | +51.6% |
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 7 October 2026 via checked.be.