ConsultAB: 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.
ConsultAB
Largest movements
- Tangible fixed assets -€6,057
down €6,057 (-34.2%), from €17,698 to €11,641
- Cash +€3,014
up €3,014 (+11.2%), from €26,971 to €29,985
mainly Other debts (+€10,686) and Depreciation (+€7,297)
- Profit (loss) carried forward -€13,460
down €13,460 (-73.5%), from €18,322 to €4,862
- Other debts +€10,686
up €10,686 (+192.3%), from €5,558 to €16,244
- Debts after one year -€2,740
no longer reported in 2025 (was €2,740)
- Tax, wage and social debts +€1,457
up €1,457 (+16.9%), from €8,606 to €10,063
of which Taxes: +€1,618
- Trade debts +€812
up €812 (+126.3%), from €643 to €1,455
- Gross operating margin -€1,561
down €1,561 (-7.0%), from €22,361 to €20,800
- Taxes +€754
up €754 (+18.4%), from €4,099 to €4,853
- Depreciation -€450
down €450 (-5.8%), from €7,747 to €7,297
- Other operating charges +€313
up €313 (+25.4%), from €1,231 to €1,544
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 | €45,842 | €42,436 | -€3,406 | -7.4% |
| Fixed assets | 21/28 | €17,698 | €11,641 | -€6,057 | -34.2% |
| Tangible fixed assets | 22/27 | €17,698 | €11,641 | -€6,057 | -34.2% |
| Furniture and vehicles | 24 | €17,698 | €11,641 | -€6,057 | -34.2% |
| Current assets | 29/58 | €28,144 | €30,795 | +€2,651 | +9.4% |
| Amounts receivable within one year | 40/41 | €1,089 | €726 | -€363 | -33.3% |
| Trade receivables | 40 | €1,089 | €726 | -€363 | -33.3% |
| Cash at bank and in hand | 54/58 | €26,971 | €29,985 | +€3,014 | +11.2% |
| Deferred charges and accrued income | 490/1 | €84 | €84 | = | 0.0% |
| Total equity and liabilities | 10/49 | €45,842 | €42,436 | -€3,406 | -7.4% |
| Equity | 10/15 | €23,322 | €9,862 | -€13,460 | -57.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,322 | €4,862 | -€13,460 | -73.5% |
| Amounts payable | 17/49 | €22,520 | €32,574 | +€10,054 | +44.6% |
| Amounts payable after more than one year | 17 | €2,740 | - | -€2,740 | |
| Financial debts | 170/4 | €2,740 | - | -€2,740 | |
| Amounts payable within one year | 42/48 | €19,780 | €32,574 | +€12,794 | +64.7% |
| Current portion of amounts payable after more than one year | 42 | €4,973 | €4,812 | -€161 | -3.2% |
| Trade debts | 44 | €643 | €1,455 | +€812 | +126.3% |
| Suppliers | 440/4 | €643 | €1,455 | +€812 | +126.3% |
| Taxes, remuneration and social security | 45 | €8,606 | €10,063 | +€1,457 | +16.9% |
| Taxes | 450/3 | €8,445 | €10,063 | +€1,618 | +19.2% |
| Remuneration and social security | 454/9 | €161 | - | -€161 | |
| Other amounts payable | 47/48 | €5,558 | €16,244 | +€10,686 | +192.3% |
| Remuneration, social security and pensions | 62 | €2,083 | €2,243 | +€160 | +7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,747 | €7,297 | -€450 | -5.8% |
| Other operating charges | 640/8 | €1,231 | €1,544 | +€313 | +25.4% |
| Gross operating margin | 9900 | €22,361 | €20,800 | -€1,561 | -7.0% |
| Operating profit (loss) | 9901 | €11,300 | €9,716 | -€1,584 | -14.0% |
| Financial charges | 65/66B | €323 | €323 | = | 0.0% |
| Recurring financial charges | 65 | €323 | €323 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €10,977 | €9,393 | -€1,584 | -14.4% |
| Income taxes | 67/77 | €4,099 | €4,853 | +€754 | +18.4% |
| Profit (loss) for the period | 9904 | €6,878 | €4,540 | -€2,338 | -34.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,878 | €4,540 | -€2,338 | -34.0% |
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 2 October 2026 via checked.be.