Consultho: 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.
Consultho
Largest movements
- Receivables within one year +€34,722
up €34,722 (+68.7%), from €50,520 to €85,242
of which Other amounts receivable: +€59,915
- Cash +€32,234
up €32,234 (+68.7%), from €46,929 to €79,163
mainly Net result for the year (+€73,636) and Depreciation (+€9,931)
- Tangible fixed assets -€7,254
down €7,254 (-17.8%), from €40,672 to €33,417
of which Furniture and vehicles: -€7,420
- Profit (loss) carried forward +€73,636
up €73,636 (+80.9%), from €91,014 to €164,649
- Tax, wage and social debts -€11,547
down €11,547 (-27.8%), from €41,516 to €29,970
- Other debts -€3,328
down €3,328 (-100%), from €3,328 to €0
- Gross operating margin -€21,484
down €21,484 (-17.5%), from €122,688 to €101,205
- Taxes -€5,651
down €5,651 (-23.0%), from €24,595 to €18,944
- Depreciation +€2,987
up €2,987 (+43.0%), from €6,944 to €9,931
- Financial income +€1,623
new in 2025: €1,623
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 | €138,585 | €198,308 | +€59,723 | +43.1% |
| Fixed assets | 21/28 | €40,672 | €33,417 | -€7,254 | -17.8% |
| Tangible fixed assets | 22/27 | €40,672 | €33,417 | -€7,254 | -17.8% |
| Plant, machinery and equipment | 23 | €746 | €912 | +€166 | +22.2% |
| Furniture and vehicles | 24 | €39,925 | €32,506 | -€7,420 | -18.6% |
| Current assets | 29/58 | €97,914 | €164,891 | +€66,977 | +68.4% |
| Amounts receivable within one year | 40/41 | €50,520 | €85,242 | +€34,722 | +68.7% |
| Trade receivables | 40 | €50,520 | €25,327 | -€25,193 | -49.9% |
| Other amounts receivable | 41 | - | €59,915 | +€59,915 | |
| Cash at bank and in hand | 54/58 | €46,929 | €79,163 | +€32,234 | +68.7% |
| Deferred charges and accrued income | 490/1 | €465 | €486 | +€21 | +4.5% |
| Total equity and liabilities | 10/49 | €138,585 | €198,308 | +€59,723 | +43.1% |
| Equity | 10/15 | €93,014 | €166,649 | +€73,636 | +79.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,014 | €164,649 | +€73,636 | +80.9% |
| Amounts payable | 17/49 | €45,572 | €31,659 | -€13,913 | -30.5% |
| Amounts payable within one year | 42/48 | €45,572 | €31,659 | -€13,913 | -30.5% |
| Trade debts | 44 | €727 | €1,689 | +€962 | +132% |
| Suppliers | 440/4 | €727 | €1,689 | +€962 | +132% |
| Taxes, remuneration and social security | 45 | €41,516 | €29,970 | -€11,547 | -27.8% |
| Taxes | 450/3 | €41,516 | €29,970 | -€11,547 | -27.8% |
| Other amounts payable | 47/48 | €3,328 | €0 | -€3,328 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,944 | €9,931 | +€2,987 | +43.0% |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | €122,688 | €101,205 | -€21,484 | -17.5% |
| Operating profit (loss) | 9901 | €115,745 | €91,154 | -€24,591 | -21.2% |
| Financial income | 75/76B | - | €1,623 | +€1,623 | |
| Recurring financial income | 75 | - | €1,623 | +€1,623 | |
| Financial charges | 65/66B | €136 | €197 | +€62 | +45.3% |
| Recurring financial charges | 65 | €136 | €197 | +€62 | +45.3% |
| Profit (loss) for the period before taxes | 9903 | €115,609 | €92,580 | -€23,029 | -19.9% |
| Income taxes | 67/77 | €24,595 | €18,944 | -€5,651 | -23.0% |
| Profit (loss) for the period | 9904 | €91,014 | €73,636 | -€17,378 | -19.1% |
| Profit (loss) for the period to be appropriated | 9905 | €91,014 | €73,636 | -€17,378 | -19.1% |
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 17 October 2026 via checked.be.