Consultax: 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.
Consultax
Largest movements
- Cash +€25,076
up €25,076 (+63.8%), from €39,304 to €64,379
mainly Net result for the year (+€12,876) and Receivables within one year (+€12,361)
- Receivables within one year -€12,361
down €12,361 (-14.1%), from €87,379 to €75,018
of which Other amounts receivable: -€13,176
- Reserves +€12,876
up €12,876 (+32.2%), from €40,048 to €52,924
- Gross operating margin +€4,734
up €4,734 (+29.8%), from €15,898 to €20,632
- Other operating charges -€1,781
down €1,781 (-63.4%), from €2,811 to €1,030
- Taxes -€389
down €389 (-6.4%), from €6,112 to €5,723
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 | €128,509 | €141,835 | +€13,326 | +10.4% |
| Fixed assets | 21/28 | €1,826 | €2,438 | +€612 | +33.5% |
| Tangible fixed assets | 22/27 | €1,826 | €2,438 | +€612 | +33.5% |
| Furniture and vehicles | 24 | €1,826 | €2,438 | +€612 | +33.5% |
| Current assets | 29/58 | €126,682 | €139,397 | +€12,715 | +10.0% |
| Amounts receivable within one year | 40/41 | €87,379 | €75,018 | -€12,361 | -14.1% |
| Trade receivables | 40 | €24,589 | €25,405 | +€816 | +3.3% |
| Other amounts receivable | 41 | €62,790 | €49,613 | -€13,176 | -21.0% |
| Cash at bank and in hand | 54/58 | €39,304 | €64,379 | +€25,076 | +63.8% |
| Total equity and liabilities | 10/49 | €128,509 | €141,835 | +€13,326 | +10.4% |
| Equity | 10/15 | €122,975 | €135,851 | +€12,876 | +10.5% |
| Reserves | 13 | €40,048 | €52,924 | +€12,876 | +32.2% |
| Distributable reserves | 133 | €40,048 | €52,924 | +€12,876 | +32.2% |
| Profit (loss) carried forward | 14 | €82,927 | €82,927 | = | 0.0% |
| Amounts payable | 17/49 | €5,534 | €5,984 | +€450 | +8.1% |
| Amounts payable within one year | 42/48 | €5,534 | €5,984 | +€450 | +8.1% |
| Trade debts | 44 | €1,173 | €1,176 | +€2 | +0.2% |
| Suppliers | 440/4 | €1,173 | €1,176 | +€2 | +0.2% |
| Taxes, remuneration and social security | 45 | €4,360 | €4,808 | +€448 | +10.3% |
| Taxes | 450/3 | €4,360 | €4,808 | +€448 | +10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €761 | €958 | +€197 | +25.9% |
| Other operating charges | 640/8 | €2,811 | €1,030 | -€1,781 | -63.4% |
| Gross operating margin | 9900 | €15,898 | €20,632 | +€4,734 | +29.8% |
| Operating profit (loss) | 9901 | €12,326 | €18,644 | +€6,319 | +51.3% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €45 | €45 | +€0 | +0.1% |
| Recurring financial charges | 65 | €45 | €45 | +€0 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €12,287 | €18,599 | +€6,312 | +51.4% |
| Income taxes | 67/77 | €6,112 | €5,723 | -€389 | -6.4% |
| Profit (loss) for the period | 9904 | €6,175 | €12,876 | +€6,701 | +108.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,175 | €12,876 | +€6,701 | +108.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.