CONSULT PROPERTIES: 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 PROPERTIES
Largest movements
- Receivables within one year +€211,312
up €211,312 (+17.0%), from €1.2m to €1.5m
of which Other amounts receivable: +€126,256
- Cash -€105,369
down €105,369 (-84.5%), from €124,770 to €19,401
mainly Receivables within one year (-€211,312) and Contributions, distributions and other (-€181,000)
- Tangible fixed assets -€26,483
down €26,483 (-8.3%), from €320,658 to €294,174
of which Furniture and vehicles: -€15,117
- Trade debts +€222,052
up €222,052 (+34.3%), from €647,878 to €869,930
- Tax, wage and social debts -€141,925
no longer reported in 2025 (was €141,925)
- Gross operating margin -€655,090
down €655,090 (-71.3%), from €919,182 to €264,093
- Taxes -€121,966
down €121,966 (-68.9%), from €177,146 to €55,180
- Depreciation -€11,334
down €11,334 (-31.5%), from €35,930 to €24,596
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 | €1,973,235 | €2,038,992 | +€65,757 | +3.3% |
| Fixed assets | 21/28 | €325,858 | €299,374 | -€26,483 | -8.1% |
| Tangible fixed assets | 22/27 | €320,658 | €294,174 | -€26,483 | -8.3% |
| Land and buildings | 22 | €233,252 | €227,302 | -€5,950 | -2.6% |
| Plant, machinery and equipment | 23 | €55,219 | €49,803 | -€5,416 | -9.8% |
| Furniture and vehicles | 24 | €32,186 | €17,069 | -€15,117 | -47.0% |
| Financial fixed assets | 28 | €5,200 | €5,200 | = | 0.0% |
| Current assets | 29/58 | €1,647,378 | €1,739,618 | +€92,240 | +5.6% |
| Amounts receivable after more than one year | 29 | €281,537 | €267,041 | -€14,496 | -5.1% |
| Other amounts receivable | 291 | €281,537 | €267,041 | -€14,496 | -5.1% |
| Amounts receivable within one year | 40/41 | €1,239,698 | €1,451,010 | +€211,312 | +17.0% |
| Trade receivables | 40 | €97,051 | €182,107 | +€85,056 | +87.6% |
| Other amounts receivable | 41 | €1,142,647 | €1,268,903 | +€126,256 | +11.0% |
| Cash at bank and in hand | 54/58 | €124,770 | €19,401 | -€105,369 | -84.5% |
| Deferred charges and accrued income | 490/1 | €1,374 | €2,166 | +€792 | +57.7% |
| Total equity and liabilities | 10/49 | €1,973,235 | €2,038,992 | +€65,757 | +3.3% |
| Equity | 10/15 | €605,767 | €606,228 | +€461 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €587,167 | €587,628 | +€461 | +0.1% |
| Amounts payable | 17/49 | €1,367,468 | €1,432,764 | +€65,296 | +4.8% |
| Amounts payable within one year | 42/48 | €1,367,468 | €1,432,764 | +€65,296 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €33,797 | €25,000 | -€8,797 | -26.0% |
| Trade debts | 44 | €647,878 | €869,930 | +€222,052 | +34.3% |
| Suppliers | 440/4 | €647,878 | €869,930 | +€222,052 | +34.3% |
| Taxes, remuneration and social security | 45 | €141,925 | - | -€141,925 | |
| Taxes | 450/3 | €141,925 | - | -€141,925 | |
| Other amounts payable | 47/48 | €543,867 | €537,834 | -€6,034 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,930 | €24,596 | -€11,334 | -31.5% |
| Other operating charges | 640/8 | €4,444 | €2,694 | -€1,750 | -39.4% |
| Non-recurring operating charges | 66A | €750 | €2,130 | +€1,380 | +184.0% |
| Gross operating margin | 9900 | €919,182 | €264,093 | -€655,090 | -71.3% |
| Operating profit (loss) | 9901 | €878,058 | €234,672 | -€643,386 | -73.3% |
| Financial income | 75/76B | €3,587 | €3,409 | -€179 | -5.0% |
| Recurring financial income | 75 | €3,587 | €3,409 | -€179 | -5.0% |
| Financial charges | 65/66B | €2,602 | €1,439 | -€1,163 | -44.7% |
| Recurring financial charges | 65 | €2,602 | €1,439 | -€1,163 | -44.7% |
| Profit (loss) for the period before taxes | 9903 | €879,044 | €236,641 | -€642,402 | -73.1% |
| Income taxes | 67/77 | €177,146 | €55,180 | -€121,966 | -68.9% |
| Profit (loss) for the period | 9904 | €701,897 | €181,461 | -€520,436 | -74.1% |
| Profit (loss) for the period to be appropriated | 9905 | €701,897 | €181,461 | -€520,436 | -74.1% |
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.