CONSULTAMUS: 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.
CONSULTAMUS
Largest movements
- Cash +€3,119
up €3,119 (+297%), from €1,049 to €4,168
mainly Other debts (+€12,801) and Depreciation (+€1,629)
- Tangible fixed assets -€1,629
down €1,629 (-26.6%), from €6,126 to €4,497
- Deferred charges and accrued income +€1,390
up €1,390 (+164%), from €846 to €2,236
- Other debts +€12,801
up €12,801 (+29,435%), from €43 to €12,845
- Trade debts -€8,130
down €8,130 (-67.9%), from €11,971 to €3,842
- Tax, wage and social debts -€1,736
down €1,736 (-56.6%), from €3,069 to €1,333
- Gross operating margin -€4,203
down €4,203 (-45.4%), from €9,263 to €5,060
- Taxes +€1,236
up €1,236 (+162%), from €762 to €1,998
- Depreciation -€945
down €945 (-36.7%), from €2,574 to €1,629
- Financial charges +€221
up €221 (+178%), from €124 to €345
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 | €15,382 | €18,401 | +€3,019 | +19.6% |
| Fixed assets | 21/28 | €6,126 | €4,497 | -€1,629 | -26.6% |
| Tangible fixed assets | 22/27 | €6,126 | €4,497 | -€1,629 | -26.6% |
| Land and buildings | 22 | €2,351 | €1,886 | -€465 | -19.8% |
| Plant, machinery and equipment | 23 | €281 | - | -€281 | |
| Furniture and vehicles | 24 | €408 | - | -€408 | |
| Other tangible fixed assets | 26 | €3,086 | €2,611 | -€475 | -15.4% |
| Current assets | 29/58 | €9,256 | €13,904 | +€4,647 | +50.2% |
| Amounts receivable within one year | 40/41 | €7,362 | €7,500 | +€138 | +1.9% |
| Trade receivables | 40 | €7,000 | €7,500 | +€500 | +7.1% |
| Other amounts receivable | 41 | €362 | - | -€362 | |
| Cash at bank and in hand | 54/58 | €1,049 | €4,168 | +€3,119 | +297% |
| Deferred charges and accrued income | 490/1 | €846 | €2,236 | +€1,390 | +164% |
| Total equity and liabilities | 10/49 | €15,382 | €18,401 | +€3,019 | +19.6% |
| Equity | 10/15 | €298 | €382 | +€84 | +28.0% |
| Contributions | 10/11 | €24,751 | €24,751 | = | 0.0% |
| Reserves | 13 | €2,847 | €2,847 | = | 0.0% |
| Distributable reserves | 133 | €2,847 | €2,847 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,300 | -€27,216 | +€84 | +0.3% |
| Amounts payable | 17/49 | €15,084 | €18,019 | +€2,935 | +19.5% |
| Amounts payable within one year | 42/48 | €15,084 | €18,019 | +€2,935 | +19.5% |
| Trade debts | 44 | €11,971 | €3,842 | -€8,130 | -67.9% |
| Suppliers | 440/4 | €11,971 | €3,842 | -€8,130 | -67.9% |
| Taxes, remuneration and social security | 45 | €3,069 | €1,333 | -€1,736 | -56.6% |
| Taxes | 450/3 | €3,069 | €1,333 | -€1,736 | -56.6% |
| Other amounts payable | 47/48 | €43 | €12,845 | +€12,801 | +29,435% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,574 | €1,629 | -€945 | -36.7% |
| Other operating charges | 640/8 | €1,011 | €1,006 | -€5 | -0.5% |
| Gross operating margin | 9900 | €9,263 | €5,060 | -€4,203 | -45.4% |
| Operating profit (loss) | 9901 | €5,678 | €2,425 | -€3,253 | -57.3% |
| Financial income | 75/76B | €0 | €1 | +€1 | +122% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +122% |
| Financial charges | 65/66B | €124 | €345 | +€221 | +178% |
| Recurring financial charges | 65 | €124 | €345 | +€221 | +178% |
| Profit (loss) for the period before taxes | 9903 | €5,554 | €2,082 | -€3,473 | -62.5% |
| Income taxes | 67/77 | €762 | €1,998 | +€1,236 | +162% |
| Profit (loss) for the period | 9904 | €4,793 | €84 | -€4,709 | -98.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,793 | €84 | -€4,709 | -98.3% |
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 14 October 2026 via checked.be.