Consult to Construct: 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 to Construct
Largest movements
- Tangible fixed assets -€14,903
down €14,903 (-45.1%), from €33,078 to €18,175
- Receivables within one year -€14,570
down €14,570 (-12.6%), from €115,376 to €100,806
of which Other amounts receivable: -€14,570
- Cash +€5,830
up €5,830 (+2.5%), from €230,730 to €236,560
mainly Net result for the year (+€50,925) and Depreciation (+€14,903)
- Other debts -€75,985
down €75,985 (-57.0%), from €133,285 to €57,301
- Reserves +€50,925
up €50,925 (+23.8%), from €214,025 to €264,950
- Gross operating margin -€10,429
down €10,429 (-10.5%), from €99,764 to €89,336
- Taxes -€2,326
down €2,326 (-10.5%), from €22,201 to €19,875
- Financial charges -€1,039
down €1,039 (-20.7%), from €5,027 to €3,988
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 | €381,297 | €358,069 | -€23,228 | -6.1% |
| Fixed assets | 21/28 | €33,078 | €18,175 | -€14,903 | -45.1% |
| Tangible fixed assets | 22/27 | €33,078 | €18,175 | -€14,903 | -45.1% |
| Furniture and vehicles | 24 | €33,078 | €18,175 | -€14,903 | -45.1% |
| Current assets | 29/58 | €348,219 | €339,894 | -€8,325 | -2.4% |
| Amounts receivable within one year | 40/41 | €115,376 | €100,806 | -€14,570 | -12.6% |
| Trade receivables | 40 | €16,940 | €16,940 | = | 0.0% |
| Other amounts receivable | 41 | €98,436 | €83,866 | -€14,570 | -14.8% |
| Cash at bank and in hand | 54/58 | €230,730 | €236,560 | +€5,830 | +2.5% |
| Deferred charges and accrued income | 490/1 | €2,113 | €2,528 | +€415 | +19.6% |
| Total equity and liabilities | 10/49 | €381,297 | €358,069 | -€23,228 | -6.1% |
| Equity | 10/15 | €232,575 | €283,500 | +€50,925 | +21.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €214,025 | €264,950 | +€50,925 | +23.8% |
| Distributable reserves | 133 | €214,025 | €264,950 | +€50,925 | +23.8% |
| Amounts payable | 17/49 | €148,722 | €74,569 | -€74,153 | -49.9% |
| Amounts payable within one year | 42/48 | €143,915 | €70,758 | -€73,157 | -50.8% |
| Trade debts | 44 | €371 | €1,957 | +€1,586 | +427.4% |
| Suppliers | 440/4 | €371 | €1,957 | +€1,586 | +427.4% |
| Taxes, remuneration and social security | 45 | €10,259 | €11,500 | +€1,242 | +12.1% |
| Taxes | 450/3 | €10,259 | €11,500 | +€1,242 | +12.1% |
| Other amounts payable | 47/48 | €133,285 | €57,301 | -€75,985 | -57.0% |
| Accrued charges and deferred income | 492/3 | €4,807 | €3,811 | -€996 | -20.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,903 | €14,903 | = | 0.0% |
| Other operating charges | 640/8 | €1,053 | €904 | -€150 | -14.2% |
| Gross operating margin | 9900 | €99,764 | €89,336 | -€10,429 | -10.5% |
| Operating profit (loss) | 9901 | €83,808 | €73,529 | -€10,279 | -12.3% |
| Financial income | 75/76B | €1,479 | €1,259 | -€220 | -14.9% |
| Recurring financial income | 75 | €1,479 | €1,259 | -€220 | -14.9% |
| Financial charges | 65/66B | €5,027 | €3,988 | -€1,039 | -20.7% |
| Recurring financial charges | 65 | €5,027 | €3,988 | -€1,039 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | €80,259 | €70,800 | -€9,459 | -11.8% |
| Income taxes | 67/77 | €22,201 | €19,875 | -€2,326 | -10.5% |
| Profit (loss) for the period | 9904 | €58,059 | €50,925 | -€7,134 | -12.3% |
| Profit (loss) for the period to be appropriated | 9905 | €58,059 | €50,925 | -€7,134 | -12.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.