CONSULTASSUR: 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.
CONSULTASSUR
Largest movements
- Tangible fixed assets +€709,038
up €709,038 (+38.0%), from €1.9m to €2.6m
- Receivables within one year +€271,741
up €271,741 (+543%), from €50,040 to €321,781
of which Trade receivables: +€288,186
- Cash -€155,018
down €155,018 (-89.4%), from €173,490 to €18,472
mainly Investment in fixed assets (net) (-€802,466) and Receivables within one year (-€271,741)
- Debts after one year +€460,410
up €460,410 (+40.4%), from €1.1m to €1.6m
- Trade debts +€281,557
up €281,557 (+2,747%), from €10,251 to €291,808
- Profit (loss) carried forward +€116,456
up €116,456 (+85.6%), from €136,102 to €252,558
- Other debts -€52,000
down €52,000 (-13.1%), from €396,300 to €344,300
- Current portion of long-term debt +€33,142
up €33,142 (+37.6%), from €88,054 to €121,196
- Gross operating margin +€58,498
up €58,498 (+48.7%), from €120,048 to €178,546
- Financial income +€45,097
up €45,097 (+439%), from €10,269 to €55,367
- Financial charges +€14,499
up €14,499 (+139%), from €10,425 to €24,924
- Depreciation +€11,089
up €11,089 (+12.3%), from €90,418 to €101,507
- Taxes +€2,485
up €2,485 (+34.7%), from €7,163 to €9,647
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 | €2,332,329 | €3,149,429 | +€817,100 | +35.0% |
| Fixed assets | 21/28 | €2,108,217 | €2,809,176 | +€700,959 | +33.2% |
| Intangible fixed assets | 21 | €45,750 | €37,671 | -€8,079 | -17.7% |
| Tangible fixed assets | 22/27 | €1,864,167 | €2,573,205 | +€709,038 | +38.0% |
| Land and buildings | 22 | €1,864,167 | €2,573,205 | +€709,038 | +38.0% |
| Financial fixed assets | 28 | €198,300 | €198,300 | = | 0.0% |
| Current assets | 29/58 | €224,112 | €340,254 | +€116,141 | +51.8% |
| Amounts receivable within one year | 40/41 | €50,040 | €321,781 | +€271,741 | +543% |
| Trade receivables | 40 | €40 | €288,226 | +€288,186 | +720,465% |
| Other amounts receivable | 41 | €50,000 | €33,555 | -€16,445 | -32.9% |
| Cash at bank and in hand | 54/58 | €173,490 | €18,472 | -€155,018 | -89.4% |
| Deferred charges and accrued income | 490/1 | €583 | - | -€583 | |
| Total equity and liabilities | 10/49 | €2,332,329 | €3,149,429 | +€817,100 | +35.0% |
| Equity | 10/15 | €553,924 | €650,820 | +€96,895 | +17.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €411,622 | €392,062 | -€19,560 | -4.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €409,762 | €390,202 | -€19,560 | -4.8% |
| Profit (loss) carried forward | 14 | €136,102 | €252,558 | +€116,456 | +85.6% |
| Provisions and deferred taxes | 16 | €136,587 | €130,067 | -€6,520 | -4.8% |
| Deferred taxes | 168 | €136,587 | €130,067 | -€6,520 | -4.8% |
| Amounts payable | 17/49 | €1,641,817 | €2,368,542 | +€726,725 | +44.3% |
| Amounts payable after more than one year | 17 | €1,139,165 | €1,599,575 | +€460,410 | +40.4% |
| Financial debts | 170/4 | €1,139,165 | €1,599,575 | +€460,410 | +40.4% |
| Amounts payable within one year | 42/48 | €502,652 | €768,967 | +€266,315 | +53.0% |
| Current portion of amounts payable after more than one year | 42 | €88,054 | €121,196 | +€33,142 | +37.6% |
| Trade debts | 44 | €10,251 | €291,808 | +€281,557 | +2,747% |
| Suppliers | 440/4 | €10,251 | €291,808 | +€281,557 | +2,747% |
| Taxes, remuneration and social security | 45 | €8,047 | €11,663 | +€3,616 | +44.9% |
| Taxes | 450/3 | €8,047 | €11,663 | +€3,616 | +44.9% |
| Other amounts payable | 47/48 | €396,300 | €344,300 | -€52,000 | -13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,418 | €101,507 | +€11,089 | +12.3% |
| Other operating charges | 640/8 | €7,294 | €7,459 | +€165 | +2.3% |
| Gross operating margin | 9900 | €120,048 | €178,546 | +€58,498 | +48.7% |
| Operating profit (loss) | 9901 | €22,336 | €69,580 | +€47,244 | +212% |
| Financial income | 75/76B | €10,269 | €55,367 | +€45,097 | +439% |
| Recurring financial income | 75 | €10,269 | €55,367 | +€45,097 | +439% |
| Financial charges | 65/66B | €10,425 | €24,924 | +€14,499 | +139% |
| Recurring financial charges | 65 | €10,425 | €24,924 | +€14,499 | +139% |
| Profit (loss) for the period before taxes | 9903 | €22,181 | €100,023 | +€77,842 | +351% |
| Transfer from deferred taxes | 780 | €6,520 | €6,520 | = | 0.0% |
| Income taxes | 67/77 | €7,163 | €9,647 | +€2,485 | +34.7% |
| Profit (loss) for the period | 9904 | €21,538 | €96,895 | +€75,357 | +350% |
| Transfer from tax-exempt reserves | 789 | €19,560 | €19,560 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €41,099 | €116,456 | +€75,357 | +183% |
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 14 October 2026 via checked.be.