CONSULTELSE: 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.
CONSULTELSE
Largest movements
- Cash -€6,379
down €6,379 (-11.1%), from €57,424 to €51,045
mainly Net result for the year (-€9,544) and Current investments (-€1,969)
- Receivables within one year -€5,288
down €5,288 (-74.6%), from €7,089 to €1,801
of which Other amounts receivable: -€4,663
- Current investments +€1,969
up €1,969 (+2.2%), from €90,466 to €92,435
- Profit (loss) carried forward -€9,544
down €9,544 (-188%), from -€5,090 to -€14,634
- Gross operating margin -€2,980
down €2,980 (-35.0%), from -€8,517 to -€11,497
- Financial income -€1,450
down €1,450 (-35.2%), from €4,120 to €2,670
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 | €156,099 | €146,462 | -€9,638 | -6.2% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €156,099 | €146,462 | -€9,638 | -6.2% |
| Amounts receivable within one year | 40/41 | €7,089 | €1,801 | -€5,288 | -74.6% |
| Trade receivables | 40 | €626 | €0 | -€626 | -100% |
| Other amounts receivable | 41 | €6,463 | €1,801 | -€4,663 | -72.1% |
| Current investments | 50/53 | €90,466 | €92,435 | +€1,969 | +2.2% |
| Cash at bank and in hand | 54/58 | €57,424 | €51,045 | -€6,379 | -11.1% |
| Deferred charges and accrued income | 490/1 | €1,120 | €1,181 | +€61 | +5.4% |
| Total equity and liabilities | 10/49 | €156,099 | €146,462 | -€9,638 | -6.2% |
| Equity | 10/15 | €155,991 | €146,447 | -€9,544 | -6.1% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €140,621 | €140,621 | = | 0.0% |
| Distributable reserves | 133 | €140,621 | €140,621 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,090 | -€14,634 | -€9,544 | -188% |
| Amounts payable | 17/49 | €109 | €15 | -€94 | -86.2% |
| Amounts payable within one year | 42/48 | €109 | €15 | -€94 | -86.2% |
| Trade debts | 44 | €109 | €15 | -€94 | -86.2% |
| Suppliers | 440/4 | €109 | €15 | -€94 | -86.2% |
| Other operating charges | 640/8 | €402 | €446 | +€43 | +10.8% |
| Gross operating margin | 9900 | -€8,517 | -€11,497 | -€2,980 | -35.0% |
| Operating profit (loss) | 9901 | -€8,919 | -€11,942 | -€3,023 | -33.9% |
| Financial income | 75/76B | €4,120 | €2,670 | -€1,450 | -35.2% |
| Recurring financial income | 75 | €4,120 | €2,670 | -€1,450 | -35.2% |
| Financial charges | 65/66B | €99 | €70 | -€29 | -28.9% |
| Recurring financial charges | 65 | €99 | €70 | -€29 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,898 | -€9,342 | -€4,444 | -90.7% |
| Income taxes | 67/77 | €192 | €202 | +€10 | +5.0% |
| Profit (loss) for the period | 9904 | -€5,090 | -€9,544 | -€4,454 | -87.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,090 | -€9,544 | -€4,454 | -87.5% |
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 20 October 2026 via checked.be.