CONSULTES: 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.
What changed
CONSULTES
NACE 70.200, Business and other management consultancy
financial year 2026 compared with 2025filed annual accounts (NBB)
Net result for the year
€558,579
2025 · €555,719+€2,860
Equity
€2.5m
2025 · €2.0m+€512,682
Cash
€1.7m
2025 · €876,431+€828,069
Balance sheet total
€3.6m
2025 · €3.1m+€483,580
Largest movements
Assets
- Cash +€828,069
up €828,069 (+94.5%), from €876,431 to €1.7m
mainly Net result for the year (+€558,579) and Current investments (+€200,000)
- Current investments -€200,000
down €200,000 (-44.6%), from €448,445 to €248,445
- Tangible fixed assets -€110,762
down €110,762 (-25.9%), from €427,737 to €316,975
of which Furniture and vehicles: -€105,877
- Receivables within one year +€59,403
up €59,403 (+4.9%), from €1.2m to €1.3m
of which Trade receivables: +€59,472
- Intangible fixed assets -€58,321
down €58,321 (-74.2%), from €78,635 to €20,314
Equity and liabilities
- Profit (loss) carried forward +€512,682
up €512,682 (+30.8%), from €1.7m to €2.2m
- Accrued charges and deferred income +€117,641
up €117,641 (+378%), from €31,162 to €148,803
- Debts after one year -€88,073
down €88,073 (-40.2%), from €219,343 to €131,271
- Current portion of long-term debt -€38,579
down €38,579 (-37.1%), from €104,096 to €65,518
Income statement
- Turnover -€90,251
down €90,251 (-1.7%), from €5.2m to €5.1m
- Staff costs -€73,624
down €73,624 (-3.1%), from €2.4m to €2.3m
From the 2025 result to the 2026 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.
Result 2025
€555,719
Turnover
-€90,251
Other operating income
-€40,361
Goods and materials
+€8,111
Services and other goods
+€31,830
Staff costs
+€73,624
Depreciation
+€23,769
Write-downs
+€2,376
Provisions
-€22,500
Other operating charges
+€5,983
Other operating items
+€4,634
Financial income
-€1,002
Financial charges
+€1,904
Taxes
+€4,742
Result 2026
€558,579
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€801,501
Investment
+€199,116
Financing
-€172,548
Cash 2025
€876,431
From operations (derived)
+€801,501
Net result for the year
+€558,579
Depreciation
+€169,966
Receivables within one year
-€59,403
Deferred charges and accrued income
+€34,810
Provisions
+€22,500
Trade debts
-€28,518
Tax, wage and social debts
-€9,159
Other debts
-€4,914
Accrued charges and deferred income
+€117,641
Investment (derived)
+€199,116
Investment in fixed assets (net)
-€884
Current investments
+€200,000
Financing
-€172,548
Debts after one year
-€88,073
Current portion of long-term debt
-€38,579
Contributions, distributions and other
-€45,897
Cash 2026
€1.7m
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,109,937 | €3,593,518 | +€483,580 | +15.5% |
| Fixed assets | 21/28 | €517,212 | €348,130 | -€169,082 | -32.7% |
| Intangible fixed assets | 21 | €78,635 | €20,314 | -€58,321 | -74.2% |
| Tangible fixed assets | 22/27 | €427,737 | €316,975 | -€110,762 | -25.9% |
| Plant, machinery and equipment | 23 | €36,418 | €31,603 | -€4,815 | -13.2% |
| Furniture and vehicles | 24 | €391,250 | €285,372 | -€105,877 | -27.1% |
| Other tangible fixed assets | 26 | €69 | €0 | -€69 | -100% |
| Financial fixed assets | 28 | €10,840 | €10,840 | = | 0.0% |
| Other financial fixed assets | 284/8 | €10,840 | €10,840 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €10,840 | €10,840 | = | 0.0% |
| Current assets | 29/58 | €2,592,725 | €3,245,388 | +€652,663 | +25.2% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €1,212,450 | €1,271,853 | +€59,403 | +4.9% |
| Trade receivables | 40 | €1,200,128 | €1,259,600 | +€59,472 | +5.0% |
| Other amounts receivable | 41 | €12,322 | €12,253 | -€69 | -0.6% |
| Current investments | 50/53 | €448,445 | €248,445 | -€200,000 | -44.6% |
| Other investments | 51/53 | €448,445 | €248,445 | -€200,000 | -44.6% |
| Cash at bank and in hand | 54/58 | €876,431 | €1,704,501 | +€828,069 | +94.5% |
| Deferred charges and accrued income | 490/1 | €55,399 | €20,589 | -€34,810 | -62.8% |
| Total equity and liabilities | 10/49 | €3,109,937 | €3,593,518 | +€483,580 | +15.5% |
| Equity | 10/15 | €2,000,188 | €2,512,870 | +€512,682 | +25.6% |
| Contributions | 10/11 | €10,420 | €10,420 | = | 0.0% |
| Reserves | 13 | €322,928 | €322,928 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,121 | €1,121 | = | 0.0% |
| Distributable reserves | 133 | €321,807 | €321,807 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,666,839 | €2,179,521 | +€512,682 | +30.8% |
| Provisions and deferred taxes | 16 | - | €22,500 | +€22,500 | |
| Provisions for liabilities and charges | 160/5 | - | €22,500 | +€22,500 | |
| Other liabilities and charges | 164/5 | - | €22,500 | +€22,500 | |
| Amounts payable | 17/49 | €1,109,750 | €1,058,148 | -€51,602 | -4.6% |
| Amounts payable after more than one year | 17 | €219,343 | €131,271 | -€88,073 | -40.2% |
| Financial debts | 170/4 | €219,343 | €131,271 | -€88,073 | -40.2% |
| Credit institutions | 173 | €219,343 | €131,271 | -€88,073 | -40.2% |
| Amounts payable within one year | 42/48 | €859,244 | €778,074 | -€81,170 | -9.4% |
| Current portion of amounts payable after more than one year | 42 | €104,096 | €65,518 | -€38,579 | -37.1% |
| Trade debts | 44 | €174,864 | €146,346 | -€28,518 | -16.3% |
| Suppliers | 440/4 | €174,864 | €146,346 | -€28,518 | -16.3% |
| Taxes, remuneration and social security | 45 | €526,837 | €517,678 | -€9,159 | -1.7% |
| Taxes | 450/3 | €103,359 | €96,379 | -€6,980 | -6.8% |
| Remuneration and social security | 454/9 | €423,478 | €421,299 | -€2,179 | -0.5% |
| Other amounts payable | 47/48 | €53,447 | €48,533 | -€4,914 | -9.2% |
| Accrued charges and deferred income | 492/3 | €31,162 | €148,803 | +€117,641 | +378% |
| Operating income | 70/76A | €5,354,137 | €5,223,525 | -€130,612 | -2.4% |
| Turnover | 70 | €5,194,270 | €5,104,019 | -€90,251 | -1.7% |
| Other operating income | 74 | €159,867 | €119,506 | -€40,361 | -25.2% |
| Operating charges | 60/66A | €4,555,753 | €4,427,925 | -€127,828 | -2.8% |
| Goods for resale, raw materials and consumables | 60 | €590,835 | €582,724 | -€8,111 | -1.4% |
| Purchases | 600/8 | €590,835 | €582,724 | -€8,111 | -1.4% |
| Services and other goods | 61 | €1,366,122 | €1,334,292 | -€31,830 | -2.3% |
| Remuneration, social security and pensions | 62 | €2,366,623 | €2,292,999 | -€73,624 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €193,735 | €169,966 | -€23,769 | -12.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,580 | €204 | -€2,376 | -92.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €22,500 | +€22,500 | |
| Other operating charges | 640/8 | €31,222 | €25,239 | -€5,983 | -19.2% |
| Non-recurring operating charges | 66A | €4,634 | €0 | -€4,634 | -100% |
| Operating profit (loss) | 9901 | €798,384 | €795,600 | -€2,784 | -0.3% |
| Financial income | 75/76B | €13,769 | €12,767 | -€1,002 | -7.3% |
| Recurring financial income | 75 | €13,769 | €12,767 | -€1,002 | -7.3% |
| Income from financial fixed assets | 750 | €334 | €3,447 | +€3,113 | +932% |
| Income from current assets | 751 | €11,846 | €8,423 | -€3,424 | -28.9% |
| Other financial income | 752/9 | €1,588 | €897 | -€691 | -43.5% |
| Financial charges | 65/66B | €20,234 | €18,330 | -€1,904 | -9.4% |
| Recurring financial charges | 65 | €20,234 | €18,330 | -€1,904 | -9.4% |
| Debt charges | 650 | €18,771 | €17,039 | -€1,732 | -9.2% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | €0 | - | = | |
| Other financial charges | 652/9 | €1,464 | €1,291 | -€172 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | €791,919 | €790,037 | -€1,882 | -0.2% |
| Income taxes | 67/77 | €236,200 | €231,458 | -€4,742 | -2.0% |
| Taxes | 670/3 | €236,457 | €231,458 | -€4,999 | -2.1% |
| Tax adjustments and reversals of tax provisions | 77 | €257 | €0 | -€257 | -100% |
| Profit (loss) for the period | 9904 | €555,719 | €558,579 | +€2,860 | +0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €555,719 | €558,579 | +€2,860 | +0.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.