CONSULTIBO: 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.
CONSULTIBO
Largest movements
- Financial fixed assets +€104,500
up €104,500 (+99523.8%), from €105 to €104,605
- Cash -€36,883
down €36,883 (-71.4%), from €51,667 to €14,784
mainly Investment in fixed assets (net) (-€116,599) and Tax, wage and social debts (-€11,815)
- Tangible fixed assets +€7,990
up €7,990 (+123.7%), from €6,459 to €14,448
of which Furniture and vehicles: +€8,327
- Deferred charges and accrued income +€1,631
up €1,631 (+97.3%), from €1,676 to €3,306
- Current portion of long-term debt +€71,321
new in 2025: €71,321
- Tax, wage and social debts -€11,815
down €11,815 (-61.0%), from €19,361 to €7,547
of which Taxes: -€9,793
- Reserves +€10,000
up €10,000 (+28.2%), from €35,500 to €45,500
- Short-term financial debts +€9,176
new in 2025: €9,176
- Other debts -€2,856
down €2,856 (-83.3%), from €3,428 to €572
- Gross operating margin -€18,063
down €18,063 (-37.2%), from €48,516 to €30,452
- Depreciation +€3,121
up €3,121 (+316.0%), from €988 to €4,109
- Taxes -€2,863
down €2,863 (-22.4%), from €12,762 to €9,899
- Financial charges +€2,046
up €2,046 (+394.0%), from €519 to €2,566
- Staff costs -€1,658
no longer reported in 2025 (was €1,658)
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 | €62,646 | €140,030 | +€77,384 | +123.5% |
| Fixed assets | 21/28 | €6,564 | €119,053 | +€112,490 | +1713.8% |
| Tangible fixed assets | 22/27 | €6,459 | €14,448 | +€7,990 | +123.7% |
| Plant, machinery and equipment | 23 | €1,414 | €1,077 | -€338 | -23.9% |
| Furniture and vehicles | 24 | €5,044 | €13,372 | +€8,327 | +165.1% |
| Financial fixed assets | 28 | €105 | €104,605 | +€104,500 | +99523.8% |
| Current assets | 29/58 | €56,082 | €20,976 | -€35,106 | -62.6% |
| Amounts receivable within one year | 40/41 | €2,740 | €2,886 | +€146 | +5.3% |
| Other amounts receivable | 41 | €2,740 | €2,886 | +€146 | +5.3% |
| Cash at bank and in hand | 54/58 | €51,667 | €14,784 | -€36,883 | -71.4% |
| Deferred charges and accrued income | 490/1 | €1,676 | €3,306 | +€1,631 | +97.3% |
| Total equity and liabilities | 10/49 | €62,646 | €140,030 | +€77,384 | +123.5% |
| Equity | 10/15 | €39,094 | €51,171 | +€12,077 | +30.9% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €35,500 | €45,500 | +€10,000 | +28.2% |
| Distributable reserves | 133 | €35,500 | €45,500 | +€10,000 | +28.2% |
| Profit (loss) carried forward | 14 | €2,094 | €4,171 | +€2,077 | +99.2% |
| Amounts payable | 17/49 | €23,552 | €88,859 | +€65,307 | +277.3% |
| Amounts payable within one year | 42/48 | €23,552 | €88,859 | +€65,307 | +277.3% |
| Current portion of amounts payable after more than one year | 42 | - | €71,321 | +€71,321 | |
| Financial debts | 43 | - | €9,176 | +€9,176 | |
| Credit institutions | 430/8 | - | €9,176 | +€9,176 | |
| Trade debts | 44 | €763 | €244 | -€519 | -68.1% |
| Suppliers | 440/4 | €763 | €244 | -€519 | -68.1% |
| Taxes, remuneration and social security | 45 | €19,361 | €7,547 | -€11,815 | -61.0% |
| Taxes | 450/3 | €16,318 | €6,525 | -€9,793 | -60.0% |
| Remuneration and social security | 454/9 | €3,044 | €1,022 | -€2,022 | -66.4% |
| Other amounts payable | 47/48 | €3,428 | €572 | -€2,856 | -83.3% |
| Remuneration, social security and pensions | 62 | €1,658 | - | -€1,658 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €988 | €4,109 | +€3,121 | +316.0% |
| Other operating charges | 640/8 | €1,981 | €1,827 | -€153 | -7.7% |
| Gross operating margin | 9900 | €48,516 | €30,452 | -€18,063 | -37.2% |
| Operating profit (loss) | 9901 | €43,889 | €24,516 | -€19,373 | -44.1% |
| Financial income | 75/76B | €7 | €26 | +€19 | +256.1% |
| Recurring financial income | 75 | €7 | €26 | +€19 | +256.1% |
| Financial charges | 65/66B | €519 | €2,566 | +€2,046 | +394.0% |
| Recurring financial charges | 65 | €519 | €2,566 | +€2,046 | +394.0% |
| Profit (loss) for the period before taxes | 9903 | €43,377 | €21,977 | -€21,400 | -49.3% |
| Income taxes | 67/77 | €12,762 | €9,899 | -€2,863 | -22.4% |
| Profit (loss) for the period | 9904 | €30,615 | €12,077 | -€18,538 | -60.6% |
| Profit (loss) for the period to be appropriated | 9905 | €30,615 | €12,077 | -€18,538 | -60.6% |
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 11 October 2026 via checked.be.