CONSULTANTIS: 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.
CONSULTANTIS
Largest movements
- Stocks and contracts -€3,087
down €3,087 (-2.8%), from €108,332 to €105,245
- Cash -€2,900
down €2,900 (-42.7%), from €6,796 to €3,896
mainly Advances received (-€6,996) and Receivables within one year (-€2,397)
- Receivables within one year +€2,397
up €2,397 (+49.5%), from €4,837 to €7,234
- Trade debts +€7,142
up €7,142 (+550.5%), from €1,297 to €8,439
- Advances received -€6,996
no longer reported in 2025 (was €6,996)
- Profit (loss) carried forward -€2,061
down €2,061 (-3.7%), from -€56,230 to -€58,291
- Tax, wage and social debts -€1,302
down €1,302 (-37.7%), from €3,452 to €2,150
- Gross operating margin -€3,722
down €3,722, from €3,704 to -€17
- Other operating charges +€340
up €340 (+31.9%), from €1,067 to €1,407
- Depreciation -€163
down €163 (-50.0%), from €325 to €163
- Financial charges -€126
down €126 (-38.6%), from €326 to €200
- Financial income +€49
up €49 (+2973.3%), from €2 to €51
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 | €121,327 | €117,474 | -€3,853 | -3.2% |
| Fixed assets | 21/28 | €243 | €80 | -€163 | -66.9% |
| Tangible fixed assets | 22/27 | €163 | - | -€163 | |
| Land and buildings | 22 | €163 | - | -€163 | |
| Financial fixed assets | 28 | €80 | €80 | = | 0.0% |
| Current assets | 29/58 | €121,084 | €117,393 | -€3,690 | -3.0% |
| Stocks and contracts in progress | 3 | €108,332 | €105,245 | -€3,087 | -2.8% |
| Stocks | 30/36 | €108,332 | €105,245 | -€3,087 | -2.8% |
| Amounts receivable within one year | 40/41 | €4,837 | €7,234 | +€2,397 | +49.5% |
| Trade receivables | 40 | €4,837 | €7,234 | +€2,397 | +49.5% |
| Cash at bank and in hand | 54/58 | €6,796 | €3,896 | -€2,900 | -42.7% |
| Deferred charges and accrued income | 490/1 | €1,118 | €1,018 | -€100 | -8.9% |
| Total equity and liabilities | 10/49 | €121,327 | €117,474 | -€3,853 | -3.2% |
| Equity | 10/15 | -€15,770 | -€17,831 | -€2,061 | -13.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,860 | €21,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,230 | -€58,291 | -€2,061 | -3.7% |
| Amounts payable | 17/49 | €137,097 | €135,305 | -€1,792 | -1.3% |
| Amounts payable within one year | 42/48 | €137,097 | €135,305 | -€1,792 | -1.3% |
| Trade debts | 44 | €1,297 | €8,439 | +€7,142 | +550.5% |
| Suppliers | 440/4 | €1,297 | €8,439 | +€7,142 | +550.5% |
| Advances received on contracts in progress | 46 | €6,996 | - | -€6,996 | |
| Taxes, remuneration and social security | 45 | €3,452 | €2,150 | -€1,302 | -37.7% |
| Taxes | 450/3 | €3,452 | €2,150 | -€1,302 | -37.7% |
| Other amounts payable | 47/48 | €125,351 | €124,716 | -€635 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €325 | €163 | -€163 | -50.0% |
| Other operating charges | 640/8 | €1,067 | €1,407 | +€340 | +31.9% |
| Gross operating margin | 9900 | €3,704 | -€17 | -€3,722 | |
| Operating profit (loss) | 9901 | €2,312 | -€1,587 | -€3,899 | |
| Financial income | 75/76B | €2 | €51 | +€49 | +2973.3% |
| Recurring financial income | 75 | €2 | €51 | +€49 | +2973.3% |
| Financial charges | 65/66B | €326 | €200 | -€126 | -38.6% |
| Recurring financial charges | 65 | €326 | €200 | -€126 | -38.6% |
| Profit (loss) for the period before taxes | 9903 | €1,988 | -€1,737 | -€3,725 | |
| Income taxes | 67/77 | €316 | €325 | +€9 | +2.7% |
| Profit (loss) for the period | 9904 | €1,672 | -€2,061 | -€3,733 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,672 | -€2,061 | -€3,733 |
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 3 October 2026 via checked.be.