CONSULTAE: 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.
CONSULTAE
Largest movements
- Current investments +€70,000
new in 2025: €70,000
- Cash -€20,821
down €20,821 (-72.5%), from €28,717 to €7,896
mainly Current investments (-€70,000) and Other debts (-€15,596)
- Tangible fixed assets -€8,936
down €8,936 (-20.8%), from €43,052 to €34,115
of which Furniture and vehicles: -€8,653
- Receivables within one year +€1,360
up €1,360 (+7.5%), from €18,168 to €19,528
- Reserves +€70,291
up €70,291 (+329%), from €21,346 to €91,638
- Other debts -€15,596
down €15,596 (-67.5%), from €23,118 to €7,522
- Debts after one year -€7,178
down €7,178 (-35.2%), from €20,387 to €13,208
- Trade debts -€3,243
down €3,243 (-92.0%), from €3,526 to €284
- Tax, wage and social debts -€2,713
down €2,713 (-25.3%), from €10,730 to €8,016
- Gross operating margin +€73,968
up €73,968 (+220%), from €33,639 to €107,607
- Taxes +€18,619
up €18,619 (+227%), from €8,198 to €26,817
- Depreciation +€5,922
up €5,922 (+167%), from €3,550 to €9,473
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 | €91,029 | €132,846 | +€41,817 | +45.9% |
| Fixed assets | 21/28 | €43,052 | €34,115 | -€8,936 | -20.8% |
| Tangible fixed assets | 22/27 | €43,052 | €34,115 | -€8,936 | -20.8% |
| Furniture and vehicles | 24 | €41,740 | €33,087 | -€8,653 | -20.7% |
| Other tangible fixed assets | 26 | €1,312 | €1,029 | -€283 | -21.6% |
| Current assets | 29/58 | €47,977 | €98,731 | +€50,754 | +106% |
| Amounts receivable within one year | 40/41 | €18,168 | €19,528 | +€1,360 | +7.5% |
| Trade receivables | 40 | €18,168 | €19,528 | +€1,360 | +7.5% |
| Current investments | 50/53 | - | €70,000 | +€70,000 | |
| Cash at bank and in hand | 54/58 | €28,717 | €7,896 | -€20,821 | -72.5% |
| Deferred charges and accrued income | 490/1 | €1,092 | €1,306 | +€214 | +19.6% |
| Total equity and liabilities | 10/49 | €91,029 | €132,846 | +€41,817 | +45.9% |
| Equity | 10/15 | €26,346 | €96,638 | +€70,291 | +267% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €21,346 | €91,638 | +€70,291 | +329% |
| Distributable reserves | 133 | €21,346 | €91,638 | +€70,291 | +329% |
| Amounts payable | 17/49 | €64,682 | €36,208 | -€28,474 | -44.0% |
| Amounts payable after more than one year | 17 | €20,387 | €13,208 | -€7,178 | -35.2% |
| Financial debts | 170/4 | €20,387 | €13,208 | -€7,178 | -35.2% |
| Amounts payable within one year | 42/48 | €44,296 | €23,000 | -€21,296 | -48.1% |
| Current portion of amounts payable after more than one year | 42 | €6,921 | €7,178 | +€257 | +3.7% |
| Trade debts | 44 | €3,526 | €284 | -€3,243 | -92.0% |
| Suppliers | 440/4 | €3,526 | €284 | -€3,243 | -92.0% |
| Taxes, remuneration and social security | 45 | €10,730 | €8,016 | -€2,713 | -25.3% |
| Taxes | 450/3 | €10,730 | €8,016 | -€2,713 | -25.3% |
| Other amounts payable | 47/48 | €23,118 | €7,522 | -€15,596 | -67.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,550 | €9,473 | +€5,922 | +167% |
| Other operating charges | 640/8 | €104 | €102 | -€2 | -2.0% |
| Gross operating margin | 9900 | €33,639 | €107,607 | +€73,968 | +220% |
| Operating profit (loss) | 9901 | €29,985 | €98,032 | +€68,048 | +227% |
| Financial charges | 65/66B | €440 | €924 | +€484 | +110% |
| Recurring financial charges | 65 | €440 | €924 | +€484 | +110% |
| Profit (loss) for the period before taxes | 9903 | €29,544 | €97,108 | +€67,564 | +229% |
| Income taxes | 67/77 | €8,198 | €26,817 | +€18,619 | +227% |
| Profit (loss) for the period | 9904 | €21,346 | €70,291 | +€48,945 | +229% |
| Profit (loss) for the period to be appropriated | 9905 | €21,346 | €70,291 | +€48,945 | +229% |
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 25 October 2026 via checked.be.