CONSULTASS: 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.
CONSULTASS
Largest movements
- Cash -€11,148
down €11,148 (-19.9%), from €55,950 to €44,802
mainly Net result for the year (-€10,261) and Trade debts (-€8,683)
- Tangible fixed assets -€5,322
down €5,322 (-30.0%), from €17,757 to €12,435
of which Furniture and vehicles: -€3,000
- Intangible fixed assets -€2,500
down €2,500 (-33.3%), from €7,500 to €5,000
- Deferred charges and accrued income -€1,494
no longer reported in 2025 (was €1,494)
- Receivables within one year +€1,426
up €1,426 (+5.4%), from €26,644 to €28,070
of which Trade receivables: +€925
- Profit (loss) carried forward -€10,261
down €10,261 (-22.6%), from €45,497 to €35,235
- Trade debts -€8,683
down €8,683 (-23.5%), from €36,895 to €28,212
- Staff costs +€13,659
up €13,659 (+10.9%), from €125,194 to €138,853
- Gross operating margin -€3,216
down €3,216 (-2.3%), from €140,960 to €137,744
- Taxes -€3,005
down €3,005, from €2,602 to -€403
- Depreciation +€2,770
up €2,770 (+54.8%), from €5,052 to €7,822
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 | €111,096 | €92,057 | -€19,039 | -17.1% |
| Fixed assets | 21/28 | €25,257 | €17,435 | -€7,822 | -31.0% |
| Intangible fixed assets | 21 | €7,500 | €5,000 | -€2,500 | -33.3% |
| Tangible fixed assets | 22/27 | €17,757 | €12,435 | -€5,322 | -30.0% |
| Plant, machinery and equipment | 23 | €2,847 | €525 | -€2,322 | -81.6% |
| Furniture and vehicles | 24 | €14,910 | €11,910 | -€3,000 | -20.1% |
| Current assets | 29/58 | €85,838 | €74,622 | -€11,216 | -13.1% |
| Stocks and contracts in progress | 3 | €1,750 | €1,750 | = | 0.0% |
| Stocks | 30/36 | €1,750 | €1,750 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €26,644 | €28,070 | +€1,426 | +5.4% |
| Trade receivables | 40 | €23,283 | €24,208 | +€925 | +4.0% |
| Other amounts receivable | 41 | €3,362 | €3,863 | +€501 | +14.9% |
| Cash at bank and in hand | 54/58 | €55,950 | €44,802 | -€11,148 | -19.9% |
| Deferred charges and accrued income | 490/1 | €1,494 | - | -€1,494 | |
| Total equity and liabilities | 10/49 | €111,096 | €92,057 | -€19,039 | -17.1% |
| Equity | 10/15 | €67,143 | €56,882 | -€10,261 | -15.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €3,054 | €3,054 | = | 0.0% |
| Distributable reserves | 133 | €3,054 | €3,054 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,497 | €35,235 | -€10,261 | -22.6% |
| Amounts payable | 17/49 | €43,952 | €35,175 | -€8,777 | -20.0% |
| Amounts payable within one year | 42/48 | €43,952 | €35,175 | -€8,777 | -20.0% |
| Current portion of amounts payable after more than one year | 42 | €1,016 | €1,012 | -€4 | -0.4% |
| Trade debts | 44 | €36,895 | €28,212 | -€8,683 | -23.5% |
| Suppliers | 440/4 | €36,895 | €28,212 | -€8,683 | -23.5% |
| Taxes, remuneration and social security | 45 | €6,042 | €5,951 | -€90 | -1.5% |
| Remuneration and social security | 454/9 | €6,042 | €5,951 | -€90 | -1.5% |
| Remuneration, social security and pensions | 62 | €125,194 | €138,853 | +€13,659 | +10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,052 | €7,822 | +€2,770 | +54.8% |
| Other operating charges | 640/8 | €809 | €732 | -€77 | -9.5% |
| Gross operating margin | 9900 | €140,960 | €137,744 | -€3,216 | -2.3% |
| Operating profit (loss) | 9901 | €9,905 | -€9,663 | -€19,568 | |
| Financial income | 75/76B | €1 | €60 | +€60 | +11976.0% |
| Recurring financial income | 75 | €1 | €60 | +€60 | +11976.0% |
| Financial charges | 65/66B | €964 | €1,062 | +€98 | +10.1% |
| Recurring financial charges | 65 | €964 | €1,062 | +€98 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | €8,941 | -€10,664 | -€19,606 | |
| Income taxes | 67/77 | €2,602 | -€403 | -€3,005 | |
| Profit (loss) for the period | 9904 | €6,339 | -€10,261 | -€16,601 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,339 | -€10,261 | -€16,601 |
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.