CONSULTIEM: 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.
CONSULTIEM
Largest movements
- Current investments -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Cash +€82,574
up €82,574 (+1346.3%), from €6,134 to €88,707
mainly Current investments (+€100,000) and Net result for the year (+€5,480)
- Tangible fixed assets +€4,728
new in 2025: €4,728
- Deferred charges and accrued income -€3,608
down €3,608 (-61.9%), from €5,831 to €2,223
- Receivables within one year +€2,452
up €2,452 (+300.0%), from €817 to €3,269
of which Other amounts receivable: +€1,629
- Debts after one year -€10,250
down €10,250 (-78.8%), from €13,000 to €2,750
- Accrued charges and deferred income -€7,983
down €7,983 (-11.7%), from €68,137 to €60,154
- Reserves +€5,300
up €5,300 (+25.4%), from €20,850 to €26,150
- Tax, wage and social debts -€1,467
down €1,467 (-96.7%), from €1,518 to €51
of which Taxes: -€1,467
- Gross operating margin +€4,160
up €4,160 (+73.1%), from €5,694 to €9,854
- Financial income -€3,360
down €3,360 (-94.4%), from €3,558 to €198
- Other operating charges +€494
up €494 (+109.8%), from €450 to €945
- Depreciation +€396
new in 2025: €396
- Financial charges -€168
down €168 (-23.1%), from €728 to €560
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 | €112,782 | €98,927 | -€13,855 | -12.3% |
| Fixed assets | 21/28 | - | €4,728 | +€4,728 | |
| Tangible fixed assets | 22/27 | - | €4,728 | +€4,728 | |
| Furniture and vehicles | 24 | - | €4,728 | +€4,728 | |
| Current assets | 29/58 | €112,782 | €94,199 | -€18,583 | -16.5% |
| Amounts receivable within one year | 40/41 | €817 | €3,269 | +€2,452 | +300.0% |
| Trade receivables | 40 | €6 | €829 | +€823 | +14064.3% |
| Other amounts receivable | 41 | €811 | €2,440 | +€1,629 | +200.8% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €6,134 | €88,707 | +€82,574 | +1346.3% |
| Deferred charges and accrued income | 490/1 | €5,831 | €2,223 | -€3,608 | -61.9% |
| Total equity and liabilities | 10/49 | €112,782 | €98,927 | -€13,855 | -12.3% |
| Equity | 10/15 | €26,260 | €31,740 | +€5,480 | +20.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €20,850 | €26,150 | +€5,300 | +25.4% |
| Distributable reserves | 133 | €20,850 | €26,150 | +€5,300 | +25.4% |
| Profit (loss) carried forward | 14 | €410 | €590 | +€180 | +43.8% |
| Amounts payable | 17/49 | €86,522 | €67,187 | -€19,335 | -22.3% |
| Amounts payable after more than one year | 17 | €13,000 | €2,750 | -€10,250 | -78.8% |
| Other amounts payable | 178/9 | €13,000 | €2,750 | -€10,250 | -78.8% |
| Amounts payable within one year | 42/48 | €5,385 | €4,283 | -€1,102 | -20.5% |
| Trade debts | 44 | €2,947 | €2,552 | -€396 | -13.4% |
| Suppliers | 440/4 | €2,947 | €2,552 | -€396 | -13.4% |
| Taxes, remuneration and social security | 45 | €1,518 | €51 | -€1,467 | -96.7% |
| Taxes | 450/3 | €1,518 | €51 | -€1,467 | -96.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €920 | €1,681 | +€761 | +82.7% |
| Accrued charges and deferred income | 492/3 | €68,137 | €60,154 | -€7,983 | -11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €396 | +€396 | |
| Other operating charges | 640/8 | €450 | €945 | +€494 | +109.8% |
| Gross operating margin | 9900 | €5,694 | €9,854 | +€4,160 | +73.1% |
| Operating profit (loss) | 9901 | €5,244 | €8,514 | +€3,270 | +62.4% |
| Financial income | 75/76B | €3,558 | €198 | -€3,360 | -94.4% |
| Recurring financial income | 75 | €3,558 | €198 | -€3,360 | -94.4% |
| Financial charges | 65/66B | €728 | €560 | -€168 | -23.1% |
| Recurring financial charges | 65 | €728 | €560 | -€168 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | €8,073 | €8,152 | +€78 | +1.0% |
| Income taxes | 67/77 | €2,566 | €2,672 | +€105 | +4.1% |
| Profit (loss) for the period | 9904 | €5,507 | €5,480 | -€27 | -0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,507 | €5,480 | -€27 | -0.5% |
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.