CONSULTENAERE: 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.
CONSULTENAERE
Largest movements
- Cash -€42,845
down €42,845 (-64.4%), from €66,523 to €23,678
mainly Contributions, distributions and other (-€160,311) and Other debts (-€60,030)
- Receivables within one year -€15,647
down €15,647 (-21.4%), from €73,127 to €57,480
of which Trade receivables: -€28,744
- Tangible fixed assets -€11,267
down €11,267 (-19.9%), from €56,708 to €45,441
of which Furniture and vehicles: -€10,931
- Other debts -€60,030
down €60,030 (-35.0%), from €171,665 to €111,635
- Profit (loss) carried forward -€13,201
down €13,201 (-100%), from €13,201 to €0
- Gross operating margin -€21,788
down €21,788 (-9.5%), from €230,351 to €208,563
- Depreciation +€8,183
up €8,183 (+265%), from €3,084 to €11,267
- Taxes -€7,065
down €7,065 (-12.3%), from €57,425 to €50,360
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 | €196,359 | €126,708 | -€69,651 | -35.5% |
| Fixed assets | 21/28 | €56,708 | €45,441 | -€11,267 | -19.9% |
| Tangible fixed assets | 22/27 | €56,708 | €45,441 | -€11,267 | -19.9% |
| Furniture and vehicles | 24 | €53,464 | €42,533 | -€10,931 | -20.4% |
| Other tangible fixed assets | 26 | €3,244 | €2,908 | -€336 | -10.4% |
| Current assets | 29/58 | €139,651 | €81,267 | -€58,384 | -41.8% |
| Amounts receivable within one year | 40/41 | €73,127 | €57,480 | -€15,647 | -21.4% |
| Trade receivables | 40 | €73,127 | €44,384 | -€28,744 | -39.3% |
| Other amounts receivable | 41 | - | €13,097 | +€13,097 | |
| Cash at bank and in hand | 54/58 | €66,523 | €23,678 | -€42,845 | -64.4% |
| Deferred charges and accrued income | 490/1 | - | €108 | +€108 | |
| Total equity and liabilities | 10/49 | €196,359 | €126,708 | -€69,651 | -35.5% |
| Equity | 10/15 | €14,201 | €1,000 | -€13,201 | -93.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,201 | €0 | -€13,201 | -100% |
| Amounts payable | 17/49 | €182,158 | €125,708 | -€56,450 | -31.0% |
| Amounts payable within one year | 42/48 | €181,989 | €125,536 | -€56,453 | -31.0% |
| Trade debts | 44 | €497 | €2,302 | +€1,805 | +363% |
| Suppliers | 440/4 | €497 | €2,302 | +€1,805 | +363% |
| Taxes, remuneration and social security | 45 | €9,826 | €11,599 | +€1,773 | +18.0% |
| Taxes | 450/3 | €9,826 | €11,599 | +€1,773 | +18.0% |
| Other amounts payable | 47/48 | €171,665 | €111,635 | -€60,030 | -35.0% |
| Accrued charges and deferred income | 492/3 | €169 | €172 | +€3 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,084 | €11,267 | +€8,183 | +265% |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €230,351 | €208,563 | -€21,788 | -9.5% |
| Operating profit (loss) | 9901 | €227,127 | €197,152 | -€29,974 | -13.2% |
| Financial income | 75/76B | €739 | €438 | -€301 | -40.7% |
| Recurring financial income | 75 | €739 | €438 | -€301 | -40.7% |
| Financial charges | 65/66B | €190 | €120 | -€69 | -36.6% |
| Recurring financial charges | 65 | €190 | €120 | -€69 | -36.6% |
| Profit (loss) for the period before taxes | 9903 | €227,676 | €197,470 | -€30,206 | -13.3% |
| Income taxes | 67/77 | €57,425 | €50,360 | -€7,065 | -12.3% |
| Profit (loss) for the period | 9904 | €170,251 | €147,110 | -€23,141 | -13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €170,251 | €147,110 | -€23,141 | -13.6% |
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 30 October 2026 via checked.be.