Consult-T: what changed
Two financial 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-T
Largest movements
- Cash -€77,826
down €77,826 (-89.4%), from €87,029 to €9,203
mainly Contributions, distributions and other (-€123,050) and Investment in fixed assets (net) (-€74,186)
- Tangible fixed assets +€61,548
up €61,548 (+414%), from €14,872 to €76,420
of which Furniture and vehicles: +€62,772
- Receivables within one year -€19,144
down €19,144 (-53.9%), from €35,537 to €16,392
of which Trade receivables: -€28,550
- Reserves -€123,050
no longer reported in 2025 (was €123,050)
- Other debts +€98,452
up €98,452 (+3,948%), from €2,494 to €100,945
- Tax, wage and social debts -€5,002
no longer reported in 2025 (was €5,002)
- Current portion of long-term debt -€4,244
no longer reported in 2025 (was €4,244)
- Trade debts -€1,413
no longer reported in 2025 (was €1,413)
- Gross operating margin -€34,662
down €34,662 (-61.3%), from €56,501 to €21,839
- Taxes -€6,563
down €6,563 (-80.6%), from €8,138 to €1,575
- Depreciation +€6,337
up €6,337 (+101%), from €6,302 to €12,638
- Financial charges -€4,361
down €4,361 (-78.6%), from €5,546 to €1,185
of which Financial charges: -€2,614
- Other operating charges -€914
down €914 (-11.2%), from €8,181 to €7,267
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.
Derived cash bridge
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 | €141,203 | €105,118 | -€36,085 | -25.6% |
| Fixed assets | 21/28 | €14,872 | €76,420 | +€61,548 | +414% |
| Tangible fixed assets | 22/27 | €14,872 | €76,420 | +€61,548 | +414% |
| Land and buildings | 22 | €1,035 | €915 | -€120 | -11.6% |
| Plant, machinery and equipment | 23 | €4,442 | €3,339 | -€1,103 | -24.8% |
| Furniture and vehicles | 24 | €9,395 | €72,167 | +€62,772 | +668% |
| Current assets | 29/58 | €126,330 | €28,698 | -€97,632 | -77.3% |
| Amounts receivable within one year | 40/41 | €35,537 | €16,392 | -€19,144 | -53.9% |
| Trade receivables | 40 | €28,550 | - | -€28,550 | |
| Other amounts receivable | 41 | €6,987 | €16,392 | +€9,406 | +135% |
| Cash at bank and in hand | 54/58 | €87,029 | €9,203 | -€77,826 | -89.4% |
| Deferred charges and accrued income | 490/1 | €3,764 | €3,102 | -€662 | -17.6% |
| Total equity and liabilities | 10/49 | €141,203 | €105,118 | -€36,085 | -25.6% |
| Equity | 10/15 | €128,050 | €4,173 | -€123,877 | -96.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €123,050 | - | -€123,050 | |
| Distributable reserves | 133 | €123,050 | - | -€123,050 | |
| Profit (loss) carried forward | 14 | - | -€827 | -€827 | |
| Amounts payable | 17/49 | €13,153 | €100,945 | +€87,792 | +667% |
| Amounts payable within one year | 42/48 | €13,153 | €100,945 | +€87,792 | +667% |
| Current portion of amounts payable after more than one year | 42 | €4,244 | - | -€4,244 | |
| Trade debts | 44 | €1,413 | - | -€1,413 | |
| Suppliers | 440/4 | €1,413 | - | -€1,413 | |
| Taxes, remuneration and social security | 45 | €5,002 | - | -€5,002 | |
| Taxes | 450/3 | €5,002 | - | -€5,002 | |
| Other amounts payable | 47/48 | €2,494 | €100,945 | +€98,452 | +3,948% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,302 | €12,638 | +€6,337 | +101% |
| Other operating charges | 640/8 | €8,181 | €7,267 | -€914 | -11.2% |
| Gross operating margin | 9900 | €56,501 | €21,839 | -€34,662 | -61.3% |
| Operating profit (loss) | 9901 | €42,018 | €1,933 | -€40,085 | -95.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €5,546 | €1,185 | -€4,361 | -78.6% |
| Recurring financial charges | 65 | €3,694 | €1,080 | -€2,614 | -70.8% |
| Non-recurring financial charges | 66B | €1,852 | €106 | -€1,747 | -94.3% |
| Profit (loss) for the period before taxes | 9903 | €36,472 | €748 | -€35,724 | -97.9% |
| Income taxes | 67/77 | €8,138 | €1,575 | -€6,563 | -80.6% |
| Profit (loss) for the period | 9904 | €28,334 | -€827 | -€29,161 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,334 | -€827 | -€29,161 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.