CONSULTEC: 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.
CONSULTEC
Largest movements
- Tangible fixed assets +€47,004
up €47,004 (+164.9%), from €28,509 to €75,513
of which Furniture and vehicles: +€49,644
- Receivables within one year +€45,686
up €45,686 (+12.3%), from €370,333 to €416,019
of which Trade receivables: +€33,480
- Reserves +€100,000
up €100,000 (+23.1%), from €433,355 to €533,355
of which Distributable reserves: +€100,000
- Accrued charges and deferred income -€13,321
down €13,321 (-28.4%), from €46,829 to €33,508
- Trade debts -€12,107
down €12,107 (-86.7%), from €13,960 to €1,853
- Profit (loss) carried forward +€11,678
up €11,678 (+6.9%), from €169,138 to €180,816
- Other debts +€9,000
up €9,000 (+26.5%), from €34,000 to €43,000
- Depreciation -€35,906
down €35,906 (-88.1%), from €40,737 to €4,831
- Staff costs -€30,792
down €30,792 (-16.4%), from €187,257 to €156,465
- Gross operating margin -€30,220
down €30,220 (-8.1%), from €371,033 to €340,813
- Financial income -€22,484
down €22,484 (-96.0%), from €23,411 to €927
- Taxes -€8,861
down €8,861 (-28.4%), from €31,180 to €22,319
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 | €735,203 | €826,649 | +€91,446 | +12.4% |
| Fixed assets | 21/28 | €29,617 | €76,621 | +€47,004 | +158.7% |
| Intangible fixed assets | 21 | €1,108 | €1,108 | = | 0.0% |
| Tangible fixed assets | 22/27 | €28,509 | €75,513 | +€47,004 | +164.9% |
| Land and buildings | 22 | €18,373 | €16,956 | -€1,418 | -7.7% |
| Plant, machinery and equipment | 23 | €2,781 | €1,559 | -€1,223 | -44.0% |
| Furniture and vehicles | 24 | €7,355 | €56,999 | +€49,644 | +675.0% |
| Current assets | 29/58 | €705,586 | €750,028 | +€44,442 | +6.3% |
| Amounts receivable within one year | 40/41 | €370,333 | €416,019 | +€45,686 | +12.3% |
| Trade receivables | 40 | €93,683 | €127,163 | +€33,480 | +35.7% |
| Other amounts receivable | 41 | €276,650 | €288,856 | +€12,206 | +4.4% |
| Cash at bank and in hand | 54/58 | €335,253 | €334,008 | -€1,244 | -0.4% |
| Total equity and liabilities | 10/49 | €735,203 | €826,649 | +€91,446 | +12.4% |
| Equity | 10/15 | €621,493 | €733,171 | +€111,678 | +18.0% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €433,355 | €533,355 | +€100,000 | +23.1% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €28,908 | €28,908 | = | 0.0% |
| Distributable reserves | 133 | €402,548 | €502,548 | +€100,000 | +24.8% |
| Profit (loss) carried forward | 14 | €169,138 | €180,816 | +€11,678 | +6.9% |
| Amounts payable | 17/49 | €113,710 | €93,478 | -€20,232 | -17.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €66,881 | €59,970 | -€6,911 | -10.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €13,960 | €1,853 | -€12,107 | -86.7% |
| Suppliers | 440/4 | €13,960 | €1,853 | -€12,107 | -86.7% |
| Advances received on contracts in progress | 46 | €3,804 | €0 | -€3,804 | -100.0% |
| Taxes, remuneration and social security | 45 | €15,117 | €15,117 | = | 0.0% |
| Taxes | 450/3 | €15,117 | €15,117 | = | 0.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €34,000 | €43,000 | +€9,000 | +26.5% |
| Accrued charges and deferred income | 492/3 | €46,829 | €33,508 | -€13,321 | -28.4% |
| Non-recurring operating income | 76A | €5,969 | €21,000 | +€15,031 | +251.8% |
| Remuneration, social security and pensions | 62 | €187,257 | €156,465 | -€30,792 | -16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,737 | €4,831 | -€35,906 | -88.1% |
| Other operating charges | 640/8 | €3,035 | €2,572 | -€463 | -15.2% |
| Non-recurring operating charges | 66A | €628 | €0 | -€628 | -100.0% |
| Gross operating margin | 9900 | €371,033 | €340,813 | -€30,220 | -8.1% |
| Operating profit (loss) | 9901 | €139,375 | €176,945 | +€37,570 | +27.0% |
| Financial income | 75/76B | €23,411 | €927 | -€22,484 | -96.0% |
| Recurring financial income | 75 | €23,411 | €927 | -€22,484 | -96.0% |
| Financial charges | 65/66B | €5,647 | €875 | -€4,771 | -84.5% |
| Recurring financial charges | 65 | €5,647 | €875 | -€4,771 | -84.5% |
| Profit (loss) for the period before taxes | 9903 | €157,140 | €176,997 | +€19,857 | +12.6% |
| Income taxes | 67/77 | €31,180 | €22,319 | -€8,861 | -28.4% |
| Profit (loss) for the period | 9904 | €125,960 | €154,678 | +€28,718 | +22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €125,960 | €154,678 | +€28,718 | +22.8% |
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.