CONSULTIL: 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.
CONSULTIL
Largest movements
- Receivables within one year -€27,093
down €27,093 (-53.3%), from €50,789 to €23,696
- Tangible fixed assets +€1,311
up €1,311 (+188.5%), from €695 to €2,006
- Deferred charges and accrued income +€803
up €803 (+223.7%), from €359 to €1,163
- Profit (loss) carried forward -€34,130
down €34,130, from €6,240 to -€27,890
- Trade debts +€7,226
up €7,226 (+971.1%), from €744 to €7,970
- Advances received +€4,959
new in 2025: €4,959
- Tax, wage and social debts -€3,334
down €3,334 (-28.7%), from €11,605 to €8,270
of which Taxes: -€3,834
- Gross operating margin -€32,612
down €32,612, from €3,786 to -€28,827
- Financial charges +€1,705
up €1,705 (+156.0%), from €1,093 to €2,797
- Taxes -€861
down €861 (-83.9%), from €1,026 to €165
- Other operating charges -€519
down €519 (-28.2%), from €1,839 to €1,320
- Staff costs +€432
new in 2025: €432
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 | €53,249 | €28,050 | -€25,199 | -47.3% |
| Fixed assets | 21/28 | €1,049 | €2,359 | +€1,311 | +125.0% |
| Tangible fixed assets | 22/27 | €695 | €2,006 | +€1,311 | +188.5% |
| Furniture and vehicles | 24 | €695 | €2,006 | +€1,311 | +188.5% |
| Financial fixed assets | 28 | €353 | €353 | = | 0.0% |
| Current assets | 29/58 | €52,201 | €25,691 | -€26,510 | -50.8% |
| Amounts receivable within one year | 40/41 | €50,789 | €23,696 | -€27,093 | -53.3% |
| Trade receivables | 40 | €50,789 | €23,696 | -€27,093 | -53.3% |
| Cash at bank and in hand | 54/58 | €1,053 | €833 | -€220 | -20.9% |
| Deferred charges and accrued income | 490/1 | €359 | €1,163 | +€803 | +223.7% |
| Total equity and liabilities | 10/49 | €53,249 | €28,050 | -€25,199 | -47.3% |
| Equity | 10/15 | €19,700 | -€14,430 | -€34,130 | |
| Contributions | 10/11 | €11,600 | €11,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,240 | -€27,890 | -€34,130 | |
| Amounts payable | 17/49 | €33,549 | €42,481 | +€8,931 | +26.6% |
| Amounts payable within one year | 42/48 | €33,549 | €42,481 | +€8,931 | +26.6% |
| Trade debts | 44 | €744 | €7,970 | +€7,226 | +971.1% |
| Suppliers | 440/4 | €744 | €7,970 | +€7,226 | +971.1% |
| Advances received on contracts in progress | 46 | - | €4,959 | +€4,959 | |
| Taxes, remuneration and social security | 45 | €11,605 | €8,270 | -€3,334 | -28.7% |
| Taxes | 450/3 | €8,555 | €4,720 | -€3,834 | -44.8% |
| Remuneration and social security | 454/9 | €3,050 | €3,550 | +€500 | +16.4% |
| Other amounts payable | 47/48 | €21,200 | €21,281 | +€81 | +0.4% |
| Remuneration, social security and pensions | 62 | - | €432 | +€432 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €712 | €589 | -€123 | -17.3% |
| Other operating charges | 640/8 | €1,839 | €1,320 | -€519 | -28.2% |
| Gross operating margin | 9900 | €3,786 | -€28,827 | -€32,612 | |
| Operating profit (loss) | 9901 | €1,234 | -€31,168 | -€32,402 | |
| Financial charges | 65/66B | €1,093 | €2,797 | +€1,705 | +156.0% |
| Recurring financial charges | 65 | €1,093 | €2,797 | +€1,705 | +156.0% |
| Profit (loss) for the period before taxes | 9903 | €141 | -€33,965 | -€34,106 | |
| Income taxes | 67/77 | €1,026 | €165 | -€861 | -83.9% |
| Profit (loss) for the period | 9904 | -€885 | -€34,130 | -€33,246 | -3758.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€885 | -€34,130 | -€33,246 | -3758.4% |
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.