CONSULTAN'C: 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.
CONSULTAN'C
Largest movements
- Cash -€104,727
down €104,727 (-60.9%), from €171,857 to €67,130
mainly Receivables within one year (-€75,061) and Net result for the year (-€21,481)
- Receivables within one year +€75,061
up €75,061 (+771.9%), from €9,725 to €84,786
of which Trade receivables: +€59,661
- Reserves -€16,647
down €16,647 (-10.5%), from €159,237 to €142,590
of which Distributable reserves: -€16,647
- Tax, wage and social debts -€8,886
no longer reported in 2025 (was €8,886)
- Profit (loss) carried forward -€4,834
no longer reported in 2025 (was €4,834)
- Other operating charges +€70,012
up €70,012 (+18075.2%), from €387 to €70,400
- Taxes -€12,847
down €12,847, from €12,785 to -€62
- Gross operating margin +€5,492
up €5,492 (+12.4%), from €44,468 to €49,960
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 | €184,985 | €155,103 | -€29,881 | -16.2% |
| Fixed assets | 21/28 | €3,166 | €2,194 | -€972 | -30.7% |
| Tangible fixed assets | 22/27 | €3,166 | €2,194 | -€972 | -30.7% |
| Other tangible fixed assets | 26 | €3,166 | €2,194 | -€972 | -30.7% |
| Current assets | 29/58 | €181,818 | €152,909 | -€28,909 | -15.9% |
| Amounts receivable within one year | 40/41 | €9,725 | €84,786 | +€75,061 | +771.9% |
| Trade receivables | 40 | €7,525 | €67,186 | +€59,661 | +792.9% |
| Other amounts receivable | 41 | €2,200 | €17,600 | +€15,400 | +700.0% |
| Cash at bank and in hand | 54/58 | €171,857 | €67,130 | -€104,727 | -60.9% |
| Deferred charges and accrued income | 490/1 | €237 | €993 | +€756 | +319.5% |
| Total equity and liabilities | 10/49 | €184,985 | €155,103 | -€29,881 | -16.2% |
| Equity | 10/15 | €171,756 | €150,275 | -€21,481 | -12.5% |
| Contributions | 10/11 | €7,685 | €7,685 | = | 0.0% |
| Reserves | 13 | €159,237 | €142,590 | -€16,647 | -10.5% |
| Tax-exempt reserves | 132 | €3,353 | €3,353 | = | 0.0% |
| Distributable reserves | 133 | €155,884 | €139,237 | -€16,647 | -10.7% |
| Profit (loss) carried forward | 14 | €4,834 | - | -€4,834 | |
| Amounts payable | 17/49 | €13,228 | €4,828 | -€8,400 | -63.5% |
| Amounts payable within one year | 42/48 | €13,228 | €4,828 | -€8,400 | -63.5% |
| Trade debts | 44 | €3,868 | €3,402 | -€467 | -12.1% |
| Suppliers | 440/4 | €3,868 | €3,402 | -€467 | -12.1% |
| Taxes, remuneration and social security | 45 | €8,886 | - | -€8,886 | |
| Taxes | 450/3 | €8,886 | - | -€8,886 | |
| Other amounts payable | 47/48 | €474 | €1,426 | +€952 | +200.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €972 | €972 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €70,400 | +€70,012 | +18075.2% |
| Gross operating margin | 9900 | €44,468 | €49,960 | +€5,492 | +12.4% |
| Operating profit (loss) | 9901 | €43,108 | -€21,412 | -€64,520 | |
| Financial charges | 65/66B | €227 | €131 | -€96 | -42.3% |
| Recurring financial charges | 65 | €227 | €131 | -€96 | -42.3% |
| Profit (loss) for the period before taxes | 9903 | €42,881 | -€21,543 | -€64,424 | |
| Income taxes | 67/77 | €12,785 | -€62 | -€12,847 | |
| Profit (loss) for the period | 9904 | €30,096 | -€21,481 | -€51,577 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,096 | -€21,481 | -€51,577 |
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 9 October 2026 via checked.be.