CONSULTALEX: 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.
CONSULTALEX
Largest movements
- Current investments +€20,571
up €20,571 (+16.8%), from €122,160 to €142,731
- Tangible fixed assets -€3,500
down €3,500 (-40.5%), from €8,640 to €5,140
- Cash -€1,924
down €1,924 (-8.1%), from €23,685 to €21,761
mainly Current investments (-€20,571) and Contributions, distributions and other (-€9,836)
- Reserves +€12,970
up €12,970 (+9.9%), from €131,460 to €144,430
- Other debts +€4,045
up €4,045 (+67.8%), from €5,965 to €10,010
- Tax, wage and social debts -€2,470
down €2,470 (-23.6%), from €10,459 to €7,989
- Turnover +€96,500
new in 2025: €96,500
- Purchases and services +€67,045
new in 2025: €67,045
- Gross operating margin -€10,610
down €10,610 (-23.3%), from €45,447 to €34,837
- Taxes -€2,939
down €2,939 (-25.0%), from €11,774 to €8,835
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 | €167,920 | €181,630 | +€13,710 | +8.2% |
| Fixed assets | 21/28 | €8,640 | €5,140 | -€3,500 | -40.5% |
| Tangible fixed assets | 22/27 | €8,640 | €5,140 | -€3,500 | -40.5% |
| Furniture and vehicles | 24 | €8,640 | €5,140 | -€3,500 | -40.5% |
| Current assets | 29/58 | €159,280 | €176,490 | +€17,210 | +10.8% |
| Amounts receivable within one year | 40/41 | €11,230 | €9,680 | -€1,550 | -13.8% |
| Trade receivables | 40 | €9,680 | €9,680 | -€0 | 0.0% |
| Other amounts receivable | 41 | €1,550 | - | -€1,550 | |
| Current investments | 50/53 | €122,160 | €142,731 | +€20,571 | +16.8% |
| Cash at bank and in hand | 54/58 | €23,685 | €21,761 | -€1,924 | -8.1% |
| Deferred charges and accrued income | 490/1 | €2,205 | €2,318 | +€113 | +5.1% |
| Total equity and liabilities | 10/49 | €167,920 | €181,630 | +€13,710 | +8.2% |
| Equity | 10/15 | €151,496 | €163,631 | +€12,135 | +8.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €131,460 | €144,430 | +€12,970 | +9.9% |
| Distributable reserves | 133 | €131,460 | €144,430 | +€12,970 | +9.9% |
| Profit (loss) carried forward | 14 | €7,636 | €6,801 | -€835 | -10.9% |
| Amounts payable | 17/49 | €16,424 | €17,999 | +€1,575 | +9.6% |
| Amounts payable within one year | 42/48 | €16,424 | €17,999 | +€1,575 | +9.6% |
| Taxes, remuneration and social security | 45 | €10,459 | €7,989 | -€2,470 | -23.6% |
| Taxes | 450/3 | €10,459 | €7,989 | -€2,470 | -23.6% |
| Other amounts payable | 47/48 | €5,965 | €10,010 | +€4,045 | +67.8% |
| Turnover | 70 | - | €96,500 | +€96,500 | |
| Non-recurring operating income | 76A | - | €15 | +€15 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €67,045 | +€67,045 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,500 | €3,500 | = | 0.0% |
| Other operating charges | 640/8 | €1,595 | €1,369 | -€226 | -14.2% |
| Gross operating margin | 9900 | €45,447 | €34,837 | -€10,610 | -23.3% |
| Operating profit (loss) | 9901 | €40,352 | €29,968 | -€10,384 | -25.7% |
| Financial income | 75/76B | €320 | €883 | +€563 | +175.5% |
| Recurring financial income | 75 | €320 | €883 | +€563 | +175.5% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €40,628 | €30,806 | -€9,822 | -24.2% |
| Income taxes | 67/77 | €11,774 | €8,835 | -€2,939 | -25.0% |
| Profit (loss) for the period | 9904 | €28,854 | €21,971 | -€6,883 | -23.9% |
| Profit (loss) for the period to be appropriated | 9905 | €28,854 | €21,971 | -€6,883 | -23.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.