ConsulTech KM: 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.
ConsulTech KM
Largest movements
- Cash +€79,150
up €79,150 (+638%), from €12,402 to €91,551
mainly Investment in fixed assets (net) (+€50,000) and Net result for the year (+€27,904)
- Financial fixed assets -€50,000
down €50,000 (-100%), from €50,000 to €0
- Tangible fixed assets -€10,026
down €10,026 (-23.1%), from €43,389 to €33,364
of which Leasing and similar rights: -€9,065
- Profit (loss) carried forward +€27,045
up €27,045 (+123%), from €21,975 to €49,020
- Debts after one year -€10,340
down €10,340 (-13.7%), from €75,736 to €65,395
- Tax, wage and social debts +€3,266
up €3,266 (+113%), from €2,894 to €6,159
of which Remuneration and social security: +€1,750
- Gross operating margin +€17,356
up €17,356 (+48.3%), from €35,915 to €53,271
- Depreciation +€5,031
up €5,031 (+101%), from €4,995 to €10,026
- Taxes +€3,233
up €3,233 (+55.0%), from €5,883 to €9,117
- Financial charges +€2,986
up €2,986 (+205%), from €1,457 to €4,442
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 | €117,433 | €136,478 | +€19,045 | +16.2% |
| Fixed assets | 21/28 | €93,389 | €33,364 | -€60,026 | -64.3% |
| Tangible fixed assets | 22/27 | €43,389 | €33,364 | -€10,026 | -23.1% |
| Plant, machinery and equipment | 23 | €390 | €301 | -€88 | -22.7% |
| Furniture and vehicles | 24 | €2,256 | €1,384 | -€872 | -38.7% |
| Leasing and similar rights | 25 | €40,744 | €31,679 | -€9,065 | -22.2% |
| Financial fixed assets | 28 | €50,000 | €0 | -€50,000 | -100% |
| Current assets | 29/58 | €24,043 | €103,114 | +€79,071 | +329% |
| Amounts receivable within one year | 40/41 | €9,797 | €9,471 | -€326 | -3.3% |
| Trade receivables | 40 | €9,680 | €8,000 | -€1,680 | -17.4% |
| Other amounts receivable | 41 | €117 | €1,471 | +€1,354 | +1,161% |
| Cash at bank and in hand | 54/58 | €12,402 | €91,551 | +€79,150 | +638% |
| Deferred charges and accrued income | 490/1 | €1,845 | €2,092 | +€247 | +13.4% |
| Total equity and liabilities | 10/49 | €117,433 | €136,478 | +€19,045 | +16.2% |
| Equity | 10/15 | €24,475 | €51,520 | +€27,045 | +111% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,975 | €49,020 | +€27,045 | +123% |
| Amounts payable | 17/49 | €92,958 | €84,958 | -€8,000 | -8.6% |
| Amounts payable after more than one year | 17 | €75,736 | €65,395 | -€10,340 | -13.7% |
| Financial debts | 170/4 | €75,736 | €65,395 | -€10,340 | -13.7% |
| Amounts payable within one year | 42/48 | €17,222 | €19,563 | +€2,340 | +13.6% |
| Current portion of amounts payable after more than one year | 42 | €9,924 | €10,340 | +€416 | +4.2% |
| Trade debts | 44 | €2,023 | €1,625 | -€399 | -19.7% |
| Suppliers | 440/4 | €2,023 | €1,625 | -€399 | -19.7% |
| Taxes, remuneration and social security | 45 | €2,894 | €6,159 | +€3,266 | +113% |
| Taxes | 450/3 | €2,894 | €4,409 | +€1,516 | +52.4% |
| Remuneration and social security | 454/9 | - | €1,750 | +€1,750 | |
| Other amounts payable | 47/48 | €2,381 | €1,438 | -€943 | -39.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,995 | €10,026 | +€5,031 | +101% |
| Other operating charges | 640/8 | €1,616 | €1,783 | +€168 | +10.4% |
| Gross operating margin | 9900 | €35,915 | €53,271 | +€17,356 | +48.3% |
| Operating profit (loss) | 9901 | €29,304 | €41,462 | +€12,157 | +41.5% |
| Financial income | 75/76B | €11 | €1 | -€9 | -87.9% |
| Recurring financial income | 75 | €11 | €1 | -€9 | -87.9% |
| Financial charges | 65/66B | €1,457 | €4,442 | +€2,986 | +205% |
| Recurring financial charges | 65 | €1,457 | €4,442 | +€2,986 | +205% |
| Profit (loss) for the period before taxes | 9903 | €27,858 | €37,021 | +€9,162 | +32.9% |
| Income taxes | 67/77 | €5,883 | €9,117 | +€3,233 | +55.0% |
| Profit (loss) for the period | 9904 | €21,975 | €27,904 | +€5,929 | +27.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,975 | €27,904 | +€5,929 | +27.0% |
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 15 October 2026 via checked.be.