CONSULTIK: what changed
Two fiscal 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.
CONSULTIK
Largest movements
- Cash +€26,657
up €26,657 (+90.8%), from €29,350 to €56,007
mainly Depreciation (+€24,513) and Trade debts (+€7,358)
- Tangible fixed assets -€24,513
down €24,513 (-7.9%), from €311,248 to €286,735
of which Land and buildings: -€23,008
- Trade debts +€7,358
up €7,358 (+6548.6%), from €112 to €7,470
- Profit (loss) carried forward -€3,544
down €3,544 (-19.7%), from €18,000 to €14,456
- Gross operating margin +€9,679
up €9,679 (+57.5%), from €16,839 to €26,518
- Other operating charges +€3,019
up €3,019 (+181.7%), from €1,661 to €4,680
- Financial charges -€599
down €599 (-40.8%), from €1,468 to €869
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 | €346,435 | €349,301 | +€2,866 | +0.8% |
| Fixed assets | 21/28 | €311,248 | €286,735 | -€24,513 | -7.9% |
| Tangible fixed assets | 22/27 | €311,248 | €286,735 | -€24,513 | -7.9% |
| Land and buildings | 22 | €306,083 | €283,076 | -€23,008 | -7.5% |
| Furniture and vehicles | 24 | €5,164 | €3,659 | -€1,505 | -29.1% |
| Current assets | 29/58 | €35,187 | €62,566 | +€27,379 | +77.8% |
| Amounts receivable within one year | 40/41 | €2,514 | €3,359 | +€845 | +33.6% |
| Trade receivables | 40 | €138 | €276 | +€138 | +100.0% |
| Other amounts receivable | 41 | €2,376 | €3,084 | +€707 | +29.8% |
| Cash at bank and in hand | 54/58 | €29,350 | €56,007 | +€26,657 | +90.8% |
| Deferred charges and accrued income | 490/1 | €3,324 | €3,200 | -€124 | -3.7% |
| Total equity and liabilities | 10/49 | €346,435 | €349,301 | +€2,866 | +0.8% |
| Equity | 10/15 | €268,630 | €265,086 | -€3,544 | -1.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €244,430 | €244,430 | = | 0.0% |
| Tax-exempt reserves | 132 | €471 | €471 | = | 0.0% |
| Distributable reserves | 133 | €243,959 | €243,959 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,000 | €14,456 | -€3,544 | -19.7% |
| Amounts payable | 17/49 | €77,805 | €84,215 | +€6,410 | +8.2% |
| Amounts payable after more than one year | 17 | €13,043 | €12,058 | -€984 | -7.5% |
| Financial debts | 170/4 | €13,043 | €12,058 | -€984 | -7.5% |
| Amounts payable within one year | 42/48 | €64,763 | €72,157 | +€7,394 | +11.4% |
| Current portion of amounts payable after more than one year | 42 | €939 | €984 | +€45 | +4.8% |
| Trade debts | 44 | €112 | €7,470 | +€7,358 | +6548.6% |
| Suppliers | 440/4 | €112 | €7,470 | +€7,358 | +6548.6% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €63,711 | €63,702 | -€9 | 0.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,513 | €24,513 | = | 0.0% |
| Other operating charges | 640/8 | €1,661 | €4,680 | +€3,019 | +181.7% |
| Gross operating margin | 9900 | €16,839 | €26,518 | +€9,679 | +57.5% |
| Operating profit (loss) | 9901 | -€9,335 | -€2,674 | +€6,661 | +71.4% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,468 | €869 | -€599 | -40.8% |
| Recurring financial charges | 65 | €1,468 | €869 | -€599 | -40.8% |
| Profit (loss) for the period before taxes | 9903 | -€10,803 | -€3,544 | +€7,260 | +67.2% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€10,803 | -€3,544 | +€7,260 | +67.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,803 | -€3,544 | +€7,260 | +67.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.