CONSULTIFY: 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.
CONSULTIFY
Largest movements
- Receivables within one year -€118,277
down €118,277 (-26.8%), from €441,029 to €322,752
of which Trade receivables: -€261,118
- Tangible fixed assets -€8,405
down €8,405 (-35.1%), from €23,954 to €15,549
of which Land and buildings: -€15,827
- Short-term financial debts -€75,000
down €75,000 (-75.0%), from €100,000 to €25,000
- Current portion of long-term debt -€37,308
down €37,308 (-71.8%), from €51,948 to €14,640
- Debts after one year -€14,640
down €14,640 (-100%), from €14,640 to €0
- Gross operating margin -€53,183
down €53,183 (-57.1%), from €93,106 to €39,923
- Depreciation -€18,478
down €18,478 (-50.9%), from €36,300 to €17,822
- Taxes -€15,749
down €15,749 (-74.3%), from €21,210 to €5,461
- Financial income -€10,017
down €10,017 (-79.2%), from €12,652 to €2,635
of which Non-recurring financial income: -€6,114
- Financial charges +€5,134
up €5,134 (+107%), from €4,806 to €9,940
of which Non-recurring financial charges: +€4,245
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 | €623,423 | €494,851 | -€128,572 | -20.6% |
| Fixed assets | 21/28 | €23,954 | €15,549 | -€8,405 | -35.1% |
| Tangible fixed assets | 22/27 | €23,954 | €15,549 | -€8,405 | -35.1% |
| Land and buildings | 22 | €15,827 | €0 | -€15,827 | -100% |
| Plant, machinery and equipment | 23 | €959 | €693 | -€266 | -27.8% |
| Furniture and vehicles | 24 | €7,168 | €14,856 | +€7,688 | +107% |
| Current assets | 29/58 | €599,469 | €479,302 | -€120,167 | -20.0% |
| Amounts receivable after more than one year | 29 | €150,000 | €150,000 | = | 0.0% |
| Other amounts receivable | 291 | €150,000 | €150,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €441,029 | €322,752 | -€118,277 | -26.8% |
| Trade receivables | 40 | €265,285 | €4,167 | -€261,118 | -98.4% |
| Other amounts receivable | 41 | €175,744 | €318,585 | +€142,841 | +81.3% |
| Cash at bank and in hand | 54/58 | €2,921 | €5,422 | +€2,501 | +85.6% |
| Deferred charges and accrued income | 490/1 | €5,520 | €1,128 | -€4,392 | -79.6% |
| Total equity and liabilities | 10/49 | €623,423 | €494,851 | -€128,572 | -20.6% |
| Equity | 10/15 | €406,607 | €411,923 | +€5,315 | +1.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €144,303 | €149,618 | +€5,315 | +3.7% |
| Distributable reserves | 133 | €144,303 | €149,618 | +€5,315 | +3.7% |
| Profit (loss) carried forward | 14 | €261,305 | €261,305 | = | 0.0% |
| Amounts payable | 17/49 | €216,816 | €82,929 | -€133,887 | -61.8% |
| Amounts payable after more than one year | 17 | €14,640 | €0 | -€14,640 | -100% |
| Financial debts | 170/4 | €14,640 | €0 | -€14,640 | -100% |
| Amounts payable within one year | 42/48 | €199,778 | €81,065 | -€118,713 | -59.4% |
| Current portion of amounts payable after more than one year | 42 | €51,948 | €14,640 | -€37,308 | -71.8% |
| Financial debts | 43 | €100,000 | €25,000 | -€75,000 | -75.0% |
| Other loans | 439 | €100,000 | €25,000 | -€75,000 | -75.0% |
| Trade debts | 44 | €12,601 | €8,789 | -€3,812 | -30.3% |
| Suppliers | 440/4 | €12,601 | €8,789 | -€3,812 | -30.3% |
| Taxes, remuneration and social security | 45 | €35,229 | €32,636 | -€2,593 | -7.4% |
| Taxes | 450/3 | €35,229 | €32,636 | -€2,593 | -7.4% |
| Accrued charges and deferred income | 492/3 | €2,397 | €1,864 | -€533 | -22.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,300 | €17,822 | -€18,478 | -50.9% |
| Other operating charges | 640/8 | €3,530 | €4,020 | +€490 | +13.9% |
| Gross operating margin | 9900 | €93,106 | €39,923 | -€53,183 | -57.1% |
| Operating profit (loss) | 9901 | €53,276 | €18,081 | -€35,195 | -66.1% |
| Financial income | 75/76B | €12,652 | €2,635 | -€10,017 | -79.2% |
| Recurring financial income | 75 | €6,537 | €2,635 | -€3,902 | -59.7% |
| Non-recurring financial income | 76B | €6,114 | €0 | -€6,114 | -100% |
| Financial charges | 65/66B | €4,806 | €9,940 | +€5,134 | +107% |
| Recurring financial charges | 65 | €4,806 | €5,695 | +€889 | +18.5% |
| Non-recurring financial charges | 66B | €0 | €4,245 | +€4,245 | |
| Profit (loss) for the period before taxes | 9903 | €61,121 | €10,776 | -€50,345 | -82.4% |
| Income taxes | 67/77 | €21,210 | €5,461 | -€15,749 | -74.3% |
| Profit (loss) for the period | 9904 | €39,911 | €5,315 | -€34,596 | -86.7% |
| Profit (loss) for the period to be appropriated | 9905 | €39,911 | €5,315 | -€34,596 | -86.7% |
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 30 October 2026 via checked.be.