Consulterra: 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.
Consulterra
Largest movements
- Tangible fixed assets +€32,874
up €32,874 (+69.7%), from €47,183 to €80,056
of which Furniture and vehicles: +€34,582
- Current investments -€30,000
down €30,000 (-19.2%), from €156,117 to €126,117
- Receivables within one year +€29,767
up €29,767 (+68.5%), from €43,435 to €73,202
of which Trade receivables: +€29,408
- Cash +€17,589
up €17,589 (+20.8%), from €84,537 to €102,125
mainly Net result for the year (+€88,325) and Current investments (+€30,000)
- Reserves +€51,610
up €51,610 (+16.4%), from €314,597 to €366,207
- Gross operating margin +€7,256
up €7,256 (+5.4%), from €133,874 to €141,130
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 | €333,131 | €386,818 | +€53,688 | +16.1% |
| Fixed assets | 21/28 | €47,183 | €80,056 | +€32,874 | +69.7% |
| Tangible fixed assets | 22/27 | €47,183 | €80,056 | +€32,874 | +69.7% |
| Plant, machinery and equipment | 23 | €15,144 | €13,436 | -€1,708 | -11.3% |
| Furniture and vehicles | 24 | €32,039 | €66,620 | +€34,582 | +107.9% |
| Current assets | 29/58 | €285,948 | €306,762 | +€20,814 | +7.3% |
| Amounts receivable within one year | 40/41 | €43,435 | €73,202 | +€29,767 | +68.5% |
| Trade receivables | 40 | €42,663 | €72,070 | +€29,408 | +68.9% |
| Other amounts receivable | 41 | €772 | €1,132 | +€360 | +46.6% |
| Current investments | 50/53 | €156,117 | €126,117 | -€30,000 | -19.2% |
| Cash at bank and in hand | 54/58 | €84,537 | €102,125 | +€17,589 | +20.8% |
| Deferred charges and accrued income | 490/1 | €1,859 | €5,317 | +€3,458 | +186.0% |
| Total equity and liabilities | 10/49 | €333,131 | €386,818 | +€53,688 | +16.1% |
| Equity | 10/15 | €314,597 | €366,207 | +€51,610 | +16.4% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €314,597 | €366,207 | +€51,610 | +16.4% |
| Distributable reserves | 133 | €314,597 | €366,207 | +€51,610 | +16.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €18,534 | €20,611 | +€2,078 | +11.2% |
| Amounts payable within one year | 42/48 | €18,334 | €20,611 | +€2,278 | +12.4% |
| Trade debts | 44 | €1,508 | €1,067 | -€441 | -29.2% |
| Suppliers | 440/4 | €1,508 | €1,067 | -€441 | -29.2% |
| Taxes, remuneration and social security | 45 | €14,339 | €14,504 | +€164 | +1.1% |
| Taxes | 450/3 | €10,339 | €10,504 | +€164 | +1.6% |
| Remuneration and social security | 454/9 | €4,000 | €4,000 | = | 0.0% |
| Other amounts payable | 47/48 | €2,486 | €5,040 | +€2,554 | +102.7% |
| Accrued charges and deferred income | 492/3 | €200 | €0 | -€200 | -100.0% |
| Non-recurring operating income | 76A | - | €4,327 | +€4,327 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,063 | €17,354 | -€709 | -3.9% |
| Other operating charges | 640/8 | €2,074 | €1,885 | -€190 | -9.1% |
| Gross operating margin | 9900 | €133,874 | €141,130 | +€7,256 | +5.4% |
| Operating profit (loss) | 9901 | €113,736 | €121,890 | +€8,154 | +7.2% |
| Financial income | 75/76B | €1,853 | €610 | -€1,244 | -67.1% |
| Recurring financial income | 75 | €1,853 | €610 | -€1,244 | -67.1% |
| Financial charges | 65/66B | €119 | €135 | +€16 | +13.5% |
| Recurring financial charges | 65 | €119 | €135 | +€16 | +13.5% |
| Profit (loss) for the period before taxes | 9903 | €115,470 | €122,365 | +€6,895 | +6.0% |
| Income taxes | 67/77 | €34,612 | €34,040 | -€572 | -1.7% |
| Profit (loss) for the period | 9904 | €80,858 | €88,325 | +€7,467 | +9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €80,858 | €88,325 | +€7,467 | +9.2% |
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 5 October 2026 via checked.be.