CONSULTANCY A.G.: 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.
CONSULTANCY A.G.
Largest movements
- Receivables within one year +€330,865
up €330,865 (+6.0%), from €5.5m to €5.9m
of which Other amounts receivable: +€217,125
- Current investments +€141,044
up €141,044 (+5.0%), from €2.8m to €3.0m
- Other debts +€347,411
up €347,411 (+248.2%), from €140,000 to €487,411
- Reserves +€205,008
up €205,008 (+2.5%), from €8.1m to €8.4m
of which Distributable reserves: +€205,008
- Trade debts -€149,639
down €149,639 (-94.4%), from €158,597 to €8,958
- Financial income +€127,774
up €127,774 (+55.4%), from €230,619 to €358,393
of which Financial income: +€80,828
- Gross operating margin +€88,205
up €88,205, from -€22,367 to €65,838
- Financial charges +€42,918
up €42,918 (+148.7%), from €28,860 to €71,778
of which Financial charges: +€39,895
- Taxes +€30,526
up €30,526 (+100.3%), from €30,427 to €60,953
- Depreciation -€5,058
down €5,058 (-7.5%), from €67,336 to €62,278
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 | €9,590,510 | €9,980,409 | +€389,898 | +4.1% |
| Fixed assets | 21/28 | €980,132 | €917,104 | -€63,028 | -6.4% |
| Tangible fixed assets | 22/27 | €346,012 | €283,734 | -€62,278 | -18.0% |
| Land and buildings | 22 | €226,430 | €214,503 | -€11,926 | -5.3% |
| Furniture and vehicles | 24 | €117,455 | €68,461 | -€48,994 | -41.7% |
| Other tangible fixed assets | 26 | €2,127 | €769 | -€1,358 | -63.8% |
| Financial fixed assets | 28 | €634,120 | €633,370 | -€750 | -0.1% |
| Current assets | 29/58 | €8,610,379 | €9,063,305 | +€452,926 | +5.3% |
| Amounts receivable within one year | 40/41 | €5,541,966 | €5,872,830 | +€330,865 | +6.0% |
| Trade receivables | 40 | - | €113,740 | +€113,740 | |
| Other amounts receivable | 41 | €5,541,966 | €5,759,090 | +€217,125 | +3.9% |
| Current investments | 50/53 | €2,831,105 | €2,972,148 | +€141,044 | +5.0% |
| Cash at bank and in hand | 54/58 | €141,463 | €98,867 | -€42,596 | -30.1% |
| Deferred charges and accrued income | 490/1 | €95,845 | €119,459 | +€23,615 | +24.6% |
| Total equity and liabilities | 10/49 | €9,590,510 | €9,980,409 | +€389,898 | +4.1% |
| Equity | 10/15 | €8,276,297 | €8,481,306 | +€205,008 | +2.5% |
| Contributions | 10/11 | €127,000 | €127,000 | = | 0.0% |
| Capital | 10 | €127,000 | €127,000 | = | 0.0% |
| Issued capital | 100 | €127,000 | €127,000 | = | 0.0% |
| Reserves | 13 | €8,149,297 | €8,354,306 | +€205,008 | +2.5% |
| Non-distributable reserves | 130/1 | €84,600 | €84,600 | = | 0.0% |
| Legal reserve | 130 | €84,600 | €84,600 | = | 0.0% |
| Distributable reserves | 133 | €8,064,697 | €8,269,706 | +€205,008 | +2.5% |
| Amounts payable | 17/49 | €1,314,213 | €1,499,103 | +€184,890 | +14.1% |
| Amounts payable within one year | 42/48 | €1,312,380 | €1,492,505 | +€180,125 | +13.7% |
| Financial debts | 43 | €950,000 | €960,000 | +€10,000 | +1.1% |
| Credit institutions | 430/8 | €950,000 | €960,000 | +€10,000 | +1.1% |
| Trade debts | 44 | €158,597 | €8,958 | -€149,639 | -94.4% |
| Suppliers | 440/4 | €158,597 | €8,958 | -€149,639 | -94.4% |
| Taxes, remuneration and social security | 45 | €63,783 | €36,136 | -€27,647 | -43.3% |
| Taxes | 450/3 | €61,384 | €34,566 | -€26,818 | -43.7% |
| Remuneration and social security | 454/9 | €2,399 | €1,570 | -€829 | -34.6% |
| Other amounts payable | 47/48 | €140,000 | €487,411 | +€347,411 | +248.2% |
| Accrued charges and deferred income | 492/3 | €1,833 | €6,599 | +€4,765 | +259.9% |
| Non-recurring operating income | 76A | €9,050 | - | -€9,050 | |
| Remuneration, social security and pensions | 62 | €14,303 | €12,587 | -€1,716 | -12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,336 | €62,278 | -€5,058 | -7.5% |
| Other operating charges | 640/8 | €15,230 | €11,627 | -€3,603 | -23.7% |
| Gross operating margin | 9900 | -€22,367 | €65,838 | +€88,205 | |
| Operating profit (loss) | 9901 | -€119,236 | -€20,654 | +€98,583 | +82.7% |
| Financial income | 75/76B | €230,619 | €358,393 | +€127,774 | +55.4% |
| Recurring financial income | 75 | €186,451 | €267,279 | +€80,828 | +43.4% |
| Non-recurring financial income | 76B | €44,168 | €91,115 | +€46,947 | +106.3% |
| Financial charges | 65/66B | €28,860 | €71,778 | +€42,918 | +148.7% |
| Recurring financial charges | 65 | €28,860 | €68,755 | +€39,895 | +138.2% |
| Non-recurring financial charges | 66B | - | €3,023 | +€3,023 | |
| Profit (loss) for the period before taxes | 9903 | €82,522 | €265,962 | +€183,439 | +222.3% |
| Income taxes | 67/77 | €30,427 | €60,953 | +€30,526 | +100.3% |
| Profit (loss) for the period | 9904 | €52,095 | €205,008 | +€152,913 | +293.5% |
| Profit (loss) for the period to be appropriated | 9905 | €52,095 | €205,008 | +€152,913 | +293.5% |
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 9 October 2026 via checked.be.