CONSULTICA: what changed
CONSULTICA
Largest movements
- Tangible fixed assets +€263,962
up €263,962 (+870%), from €30,349 to €294,311
of which Land and buildings: +€242,888
- Cash -€145,243
down €145,243 (-15.7%), from €924,002 to €778,759
mainly Investment in fixed assets (net) (-€276,256) and Contributions, distributions and other (-€257,197)
- Receivables within one year +€68,613
up €68,613 (+82.3%), from €83,383 to €151,996
of which Trade receivables: +€55,358
- Debts after one year +€428,105
up €428,105 (+159%), from €270,000 to €698,105
of which Other amounts payable: +€330,000
- Reserves -€231,301
down €231,301 (-38.6%), from €599,121 to €367,820
of which Distributable reserves: -€231,301
- Trade debts -€14,849
down €14,849 (-15.2%), from €97,598 to €82,749
- Other operating charges +€30,434
up €30,434 (+624%), from €4,880 to €35,313
- Taxes -€19,703
down €19,703 (-56.3%), from €35,007 to €15,304
- Financial charges +€17,640
up €17,640 (+32.3%), from €54,631 to €72,271
- Financial income -€13,167
no longer reported in 2025 (was €13,167)
- Gross operating margin -€6,321
down €6,321 (-3.8%), from €167,142 to €160,822
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,041,896 | €1,230,935 | +€189,039 | +18.1% |
| Fixed assets | 21/28 | €30,349 | €294,567 | +€264,218 | +871% |
| Tangible fixed assets | 22/27 | €30,349 | €294,311 | +€263,962 | +870% |
| Land and buildings | 22 | €3,400 | €246,288 | +€242,888 | +7,144% |
| Furniture and vehicles | 24 | €26,949 | €48,023 | +€21,074 | +78.2% |
| Financial fixed assets | 28 | - | €256 | +€256 | |
| Current assets | 29/58 | €1,011,547 | €936,369 | -€75,178 | -7.4% |
| Amounts receivable within one year | 40/41 | €83,383 | €151,996 | +€68,613 | +82.3% |
| Trade receivables | 40 | €77,650 | €133,007 | +€55,358 | +71.3% |
| Other amounts receivable | 41 | €5,733 | €18,988 | +€13,255 | +231% |
| Cash at bank and in hand | 54/58 | €924,002 | €778,759 | -€145,243 | -15.7% |
| Deferred charges and accrued income | 490/1 | €4,163 | €5,615 | +€1,452 | +34.9% |
| Total equity and liabilities | 10/49 | €1,041,896 | €1,230,935 | +€189,039 | +18.1% |
| Equity | 10/15 | €617,721 | €386,420 | -€231,301 | -37.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €599,121 | €367,820 | -€231,301 | -38.6% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €580,371 | €349,070 | -€231,301 | -39.9% |
| Amounts payable | 17/49 | €424,175 | €844,515 | +€420,340 | +99.1% |
| Amounts payable after more than one year | 17 | €270,000 | €698,105 | +€428,105 | +159% |
| Financial debts | 170/4 | - | €98,105 | +€98,105 | |
| Other amounts payable | 178/9 | €270,000 | €600,000 | +€330,000 | +122% |
| Amounts payable within one year | 42/48 | €138,824 | €126,256 | -€12,568 | -9.1% |
| Current portion of amounts payable after more than one year | 42 | - | €9,554 | +€9,554 | |
| Trade debts | 44 | €97,598 | €82,749 | -€14,849 | -15.2% |
| Suppliers | 440/4 | €97,598 | €82,749 | -€14,849 | -15.2% |
| Taxes, remuneration and social security | 45 | €30,382 | €30,967 | +€585 | +1.9% |
| Taxes | 450/3 | €20,182 | €30,967 | +€10,785 | +53.4% |
| Remuneration and social security | 454/9 | €10,200 | - | -€10,200 | |
| Other amounts payable | 47/48 | €10,843 | €2,985 | -€7,858 | -72.5% |
| Accrued charges and deferred income | 492/3 | €15,351 | €20,155 | +€4,803 | +31.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,743 | €12,038 | +€2,295 | +23.6% |
| Other operating charges | 640/8 | €4,880 | €35,313 | +€30,434 | +624% |
| Gross operating margin | 9900 | €167,142 | €160,822 | -€6,321 | -3.8% |
| Operating profit (loss) | 9901 | €152,520 | €113,470 | -€39,049 | -25.6% |
| Financial income | 75/76B | €13,167 | - | -€13,167 | |
| Recurring financial income | 75 | €13,167 | - | -€13,167 | |
| Financial charges | 65/66B | €54,631 | €72,271 | +€17,640 | +32.3% |
| Recurring financial charges | 65 | €54,631 | €72,271 | +€17,640 | +32.3% |
| Profit (loss) for the period before taxes | 9903 | €111,055 | €41,200 | -€69,856 | -62.9% |
| Income taxes | 67/77 | €35,007 | €15,304 | -€19,703 | -56.3% |
| Profit (loss) for the period | 9904 | €76,049 | €25,896 | -€50,153 | -65.9% |
| Profit (loss) for the period to be appropriated | 9905 | €76,049 | €25,896 | -€50,153 | -65.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.