CONSULTANT BI: 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.
CONSULTANT BI
Largest movements
- Cash +€657
up €657 (+109%), from €602 to €1,259
mainly Other debts (+€127,402) and Receivables within one year (+€310)
- Receivables within one year -€310
down €310 (-93.1%), from €333 to €23
- Other debts +€127,402
up €127,402 (+421%), from €30,266 to €157,667
- Short-term financial debts -€100,000
no longer reported in 2025 (was €100,000)
- Profit (loss) carried forward -€21,322
down €21,322 (-13.4%), from -€158,623 to -€179,946
- Accrued charges and deferred income -€5,359
no longer reported in 2025 (was €5,359)
- Tax, wage and social debts -€374
no longer reported in 2025 (was €374)
- Financial charges -€5,312
down €5,312 (-97.1%), from €5,472 to €159
- Gross operating margin +€463
up €463 (+2.1%), from -€21,626 to -€21,163
- Other operating charges -€387
no longer reported in 2025 (was €387)
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 | €935 | €1,282 | +€346 | +37.0% |
| Current assets | 29/58 | €935 | €1,282 | +€346 | +37.0% |
| Amounts receivable within one year | 40/41 | €333 | €23 | -€310 | -93.1% |
| Other amounts receivable | 41 | €333 | €23 | -€310 | -93.1% |
| Cash at bank and in hand | 54/58 | €602 | €1,259 | +€657 | +109% |
| Total equity and liabilities | 10/49 | €935 | €1,282 | +€346 | +37.0% |
| Equity | 10/15 | -€135,063 | -€156,386 | -€21,322 | -15.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €17,360 | €17,360 | = | 0.0% |
| Distributable reserves | 133 | €17,360 | €17,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€158,623 | -€179,946 | -€21,322 | -13.4% |
| Amounts payable | 17/49 | €135,999 | €157,667 | +€21,669 | +15.9% |
| Amounts payable within one year | 42/48 | €130,640 | €157,667 | +€27,027 | +20.7% |
| Financial debts | 43 | €100,000 | - | -€100,000 | |
| Credit institutions | 430/8 | €100,000 | - | -€100,000 | |
| Taxes, remuneration and social security | 45 | €374 | - | -€374 | |
| Taxes | 450/3 | €374 | - | -€374 | |
| Other amounts payable | 47/48 | €30,266 | €157,667 | +€127,402 | +421% |
| Accrued charges and deferred income | 492/3 | €5,359 | - | -€5,359 | |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | -€21,626 | -€21,163 | +€463 | +2.1% |
| Operating profit (loss) | 9901 | -€22,014 | -€21,163 | +€851 | +3.9% |
| Financial charges | 65/66B | €5,472 | €159 | -€5,312 | -97.1% |
| Recurring financial charges | 65 | €5,472 | €159 | -€5,312 | -97.1% |
| Profit (loss) for the period before taxes | 9903 | -€27,485 | -€21,322 | +€6,163 | +22.4% |
| Profit (loss) for the period | 9904 | -€27,485 | -€21,322 | +€6,163 | +22.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,485 | -€21,322 | +€6,163 | +22.4% |
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.