ConsulTiel: 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.
ConsulTiel
Largest movements
- Receivables within one year -€13,832
down €13,832 (-39.7%), from €34,858 to €21,025
of which Other amounts receivable: -€22,315
- Tax, wage and social debts -€11,700
down €11,700 (-79.4%), from €14,738 to €3,038
of which Taxes: -€9,070
- Trade debts +€6,590
up €6,590 (+1302.2%), from €506 to €7,096
- Other debts -€5,815
down €5,815 (-83.1%), from €7,000 to €1,185
- Profit (loss) carried forward -€3,444
down €3,444 (-32.9%), from €10,460 to €7,016
- Gross operating margin -€10,071
down €10,071, from €8,615 to -€1,456
- Financial charges +€904
up €904 (+797.2%), from €113 to €1,018
- Taxes -€571
down €571 (-73.4%), from €778 to €207
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 | €35,705 | €21,335 | -€14,370 | -40.2% |
| Fixed assets | 21/28 | €619 | €294 | -€324 | -52.4% |
| Tangible fixed assets | 22/27 | €619 | €294 | -€324 | -52.4% |
| Furniture and vehicles | 24 | €619 | €294 | -€324 | -52.4% |
| Current assets | 29/58 | €35,086 | €21,041 | -€14,045 | -40.0% |
| Amounts receivable within one year | 40/41 | €34,858 | €21,025 | -€13,832 | -39.7% |
| Trade receivables | 40 | €12,413 | €20,896 | +€8,483 | +68.3% |
| Other amounts receivable | 41 | €22,445 | €129 | -€22,315 | -99.4% |
| Cash at bank and in hand | 54/58 | €228 | €15 | -€213 | -93.3% |
| Total equity and liabilities | 10/49 | €35,705 | €21,335 | -€14,370 | -40.2% |
| Equity | 10/15 | €13,460 | €10,016 | -€3,444 | -25.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,460 | €7,016 | -€3,444 | -32.9% |
| Amounts payable | 17/49 | €22,244 | €11,319 | -€10,925 | -49.1% |
| Amounts payable within one year | 42/48 | €22,244 | €11,319 | -€10,925 | -49.1% |
| Trade debts | 44 | €506 | €7,096 | +€6,590 | +1302.2% |
| Suppliers | 440/4 | €506 | €7,096 | +€6,590 | +1302.2% |
| Taxes, remuneration and social security | 45 | €14,738 | €3,038 | -€11,700 | -79.4% |
| Taxes | 450/3 | €12,108 | €3,038 | -€9,070 | -74.9% |
| Remuneration and social security | 454/9 | €2,630 | - | -€2,630 | |
| Other amounts payable | 47/48 | €7,000 | €1,185 | -€5,815 | -83.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €300 | €324 | +€25 | +8.3% |
| Other operating charges | 640/8 | €387 | €439 | +€52 | +13.4% |
| Gross operating margin | 9900 | €8,615 | -€1,456 | -€10,071 | |
| Operating profit (loss) | 9901 | €7,928 | -€2,220 | -€10,148 | |
| Financial charges | 65/66B | €113 | €1,018 | +€904 | +797.2% |
| Recurring financial charges | 65 | €113 | €1,018 | +€904 | +797.2% |
| Profit (loss) for the period before taxes | 9903 | €7,815 | -€3,238 | -€11,053 | |
| Income taxes | 67/77 | €778 | €207 | -€571 | -73.4% |
| Profit (loss) for the period | 9904 | €7,037 | -€3,444 | -€10,482 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,037 | -€3,444 | -€10,482 |
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 12 October 2026 via checked.be.