CONSULTHINGS: 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.
CONSULTHINGS
Largest movements
- Cash +€25,384
up €25,384 (+57.7%), from €44,031 to €69,415
mainly Net result for the year (+€38,794) and Depreciation (+€3,782)
- Tangible fixed assets +€5,510
up €5,510 (+109.4%), from €5,037 to €10,548
of which Land and buildings: +€5,766
- Receivables within one year +€2,047
up €2,047 (+6.4%), from €31,931 to €33,978
of which Other amounts receivable: +€2,343
- Reserves +€38,794
up €38,794 (+63.2%), from €61,426 to €100,220
of which Distributable reserves: +€38,794
- Tax, wage and social debts -€5,187
down €5,187 (-63.4%), from €8,182 to €2,995
of which Taxes: -€4,114
- Accrued charges and deferred income -€2,788
no longer reported in 2025 (was €2,788)
- Trade debts +€2,320
up €2,320 (+234.5%), from €989 to €3,309
- Gross operating margin +€6,073
up €6,073 (+10.7%), from €56,824 to €62,897
- Taxes +€1,141
up €1,141 (+6.0%), from €19,081 to €20,222
- Depreciation +€1,091
up €1,091 (+40.6%), from €2,690 to €3,782
- Other operating charges +€929
up €929 (+77.2%), from €1,205 to €2,134
- Financial income +€782
up €782 (+46.9%), from €1,667 to €2,449
of which Financial income: +€935
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 | €141,062 | €174,201 | +€33,139 | +23.5% |
| Fixed assets | 21/28 | €5,037 | €10,548 | +€5,510 | +109.4% |
| Tangible fixed assets | 22/27 | €5,037 | €10,548 | +€5,510 | +109.4% |
| Land and buildings | 22 | €2,400 | €8,167 | +€5,766 | +240.2% |
| Plant, machinery and equipment | 23 | - | €1,364 | +€1,364 | |
| Furniture and vehicles | 24 | €2,637 | €1,017 | -€1,620 | -61.4% |
| Current assets | 29/58 | €136,025 | €163,653 | +€27,628 | +20.3% |
| Amounts receivable within one year | 40/41 | €31,931 | €33,978 | +€2,047 | +6.4% |
| Trade receivables | 40 | €12,286 | €11,990 | -€296 | -2.4% |
| Other amounts receivable | 41 | €19,645 | €21,988 | +€2,343 | +11.9% |
| Current investments | 50/53 | €60,000 | €60,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €44,031 | €69,415 | +€25,384 | +57.7% |
| Deferred charges and accrued income | 490/1 | €63 | €261 | +€197 | +312.2% |
| Total equity and liabilities | 10/49 | €141,062 | €174,201 | +€33,139 | +23.5% |
| Equity | 10/15 | €129,103 | €167,898 | +€38,794 | +30.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €61,426 | €100,220 | +€38,794 | +63.2% |
| Tax-exempt reserves | 132 | €180 | €180 | = | 0.0% |
| Distributable reserves | 133 | €61,246 | €100,040 | +€38,794 | +63.3% |
| Profit (loss) carried forward | 14 | €55,278 | €55,278 | = | 0.0% |
| Amounts payable | 17/49 | €11,959 | €6,304 | -€5,655 | -47.3% |
| Amounts payable within one year | 42/48 | €9,171 | €6,304 | -€2,867 | -31.3% |
| Trade debts | 44 | €989 | €3,309 | +€2,320 | +234.5% |
| Suppliers | 440/4 | €989 | €3,309 | +€2,320 | +234.5% |
| Taxes, remuneration and social security | 45 | €8,182 | €2,995 | -€5,187 | -63.4% |
| Taxes | 450/3 | €7,081 | €2,966 | -€4,114 | -58.1% |
| Remuneration and social security | 454/9 | €1,101 | €28 | -€1,073 | -97.4% |
| Accrued charges and deferred income | 492/3 | €2,788 | - | -€2,788 | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,690 | €3,782 | +€1,091 | +40.6% |
| Other operating charges | 640/8 | €1,205 | €2,134 | +€929 | +77.2% |
| Gross operating margin | 9900 | €56,824 | €62,897 | +€6,073 | +10.7% |
| Operating profit (loss) | 9901 | €52,929 | €56,981 | +€4,052 | +7.7% |
| Financial income | 75/76B | €1,667 | €2,449 | +€782 | +46.9% |
| Recurring financial income | 75 | €1,514 | €2,449 | +€935 | +61.7% |
| Non-recurring financial income | 76B | €153 | - | -€153 | |
| Financial charges | 65/66B | €480 | €414 | -€66 | -13.7% |
| Recurring financial charges | 65 | €480 | €414 | -€66 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €54,116 | €59,016 | +€4,900 | +9.1% |
| Income taxes | 67/77 | €19,081 | €20,222 | +€1,141 | +6.0% |
| Profit (loss) for the period | 9904 | €35,035 | €38,794 | +€3,759 | +10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,035 | €38,794 | +€3,759 | +10.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.