CONSULT-IVE: 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-IVE
Largest movements
- Tangible fixed assets +€1,611
new in 2025: €1,611
- Receivables within one year -€133
down €133 (-1.4%), from €9,424 to €9,291
- Deferred charges and accrued income -€125
down €125 (-15.3%), from €820 to €695
- Other debts -€8,848
down €8,848 (-16.8%), from €52,795 to €43,947
- Trade debts +€5,015
up €5,015 (+461.3%), from €1,087 to €6,103
- Profit (loss) carried forward +€4,516
up €4,516 (+6.1%), from -€74,281 to -€69,765
- Tax, wage and social debts +€2,480
up €2,480 (+46.5%), from €5,336 to €7,816
- Short-term financial debts -€1,591
down €1,591 (-25.6%), from €6,220 to €4,630
- Taxes +€1,798
up €1,798 (+108.9%), from €1,651 to €3,449
- Gross operating margin -€747
down €747 (-6.5%), from €11,465 to €10,718
- Financial charges -€511
down €511 (-29.5%), from €1,732 to €1,221
- Other operating charges -€282
down €282 (-18.2%), from €1,553 to €1,271
- Depreciation +€214
up €214 (+578.6%), from €37 to €251
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,244 | €11,597 | +€1,353 | +13.2% |
| Fixed assets | 21/28 | - | €1,611 | +€1,611 | |
| Tangible fixed assets | 22/27 | - | €1,611 | +€1,611 | |
| Furniture and vehicles | 24 | - | €1,611 | +€1,611 | |
| Current assets | 29/58 | €10,244 | €9,986 | -€258 | -2.5% |
| Amounts receivable within one year | 40/41 | €9,424 | €9,291 | -€133 | -1.4% |
| Trade receivables | 40 | €9,424 | €9,291 | -€133 | -1.4% |
| Deferred charges and accrued income | 490/1 | €820 | €695 | -€125 | -15.3% |
| Total equity and liabilities | 10/49 | €10,244 | €11,597 | +€1,353 | +13.2% |
| Equity | 10/15 | -€55,415 | -€50,899 | +€4,516 | +8.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €266 | €266 | = | 0.0% |
| Non-distributable reserves | 130/1 | €266 | €266 | = | 0.0% |
| Reserves not available under the articles | 1311 | €266 | €266 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€74,281 | -€69,765 | +€4,516 | +6.1% |
| Amounts payable | 17/49 | €65,659 | €62,496 | -€3,163 | -4.8% |
| Amounts payable within one year | 42/48 | €65,439 | €62,496 | -€2,943 | -4.5% |
| Financial debts | 43 | €6,220 | €4,630 | -€1,591 | -25.6% |
| Credit institutions | 430/8 | €6,220 | €4,630 | -€1,591 | -25.6% |
| Trade debts | 44 | €1,087 | €6,103 | +€5,015 | +461.3% |
| Suppliers | 440/4 | €1,087 | €6,103 | +€5,015 | +461.3% |
| Taxes, remuneration and social security | 45 | €5,336 | €7,816 | +€2,480 | +46.5% |
| Taxes | 450/3 | €5,336 | €7,816 | +€2,480 | +46.5% |
| Other amounts payable | 47/48 | €52,795 | €43,947 | -€8,848 | -16.8% |
| Accrued charges and deferred income | 492/3 | €220 | - | -€220 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37 | €251 | +€214 | +578.6% |
| Other operating charges | 640/8 | €1,553 | €1,271 | -€282 | -18.2% |
| Non-recurring operating charges | 66A | €11 | €10 | -€1 | -4.7% |
| Gross operating margin | 9900 | €11,465 | €10,718 | -€747 | -6.5% |
| Operating profit (loss) | 9901 | €9,864 | €9,186 | -€678 | -6.9% |
| Financial charges | 65/66B | €1,732 | €1,221 | -€511 | -29.5% |
| Recurring financial charges | 65 | €1,732 | €1,221 | -€511 | -29.5% |
| Profit (loss) for the period before taxes | 9903 | €8,133 | €7,965 | -€167 | -2.1% |
| Income taxes | 67/77 | €1,651 | €3,449 | +€1,798 | +108.9% |
| Profit (loss) for the period | 9904 | €6,482 | €4,516 | -€1,966 | -30.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,482 | €4,516 | -€1,966 | -30.3% |
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 4 October 2026 via checked.be.