CONSULTIM: 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.
CONSULTIM
Largest movements
- Cash -€11,811
down €11,811 (-89.3%), from €13,220 to €1,409
mainly Receivables within one year (-€5,718) and Net result for the year (-€3,867)
- Receivables within one year +€5,718
up €5,718 (+18.3%), from €31,238 to €36,956
of which Other amounts receivable: +€5,500
- Reserves -€3,867
down €3,867 (-2.9%), from €133,754 to €129,887
of which Distributable reserves: -€3,867
- Trade debts -€2,295
down €2,295 (-77.4%), from €2,965 to €670
- Gross operating margin +€4,199
up €4,199, from -€4,055 to €144
- Other operating charges +€375
up €375 (+11.1%), from €3,374 to €3,749
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 | €198,289 | €192,196 | -€6,093 | -3.1% |
| Fixed assets | 21/28 | €153,830 | €153,830 | = | 0.0% |
| Tangible fixed assets | 22/27 | €153,830 | €153,830 | = | 0.0% |
| Land and buildings | 22 | €153,830 | €153,830 | = | 0.0% |
| Current assets | 29/58 | €44,459 | €38,365 | -€6,093 | -13.7% |
| Amounts receivable within one year | 40/41 | €31,238 | €36,956 | +€5,718 | +18.3% |
| Trade receivables | 40 | - | €218 | +€218 | |
| Other amounts receivable | 41 | €31,238 | €36,738 | +€5,500 | +17.6% |
| Cash at bank and in hand | 54/58 | €13,220 | €1,409 | -€11,811 | -89.3% |
| Total equity and liabilities | 10/49 | €198,289 | €192,196 | -€6,093 | -3.1% |
| Equity | 10/15 | €195,254 | €191,387 | -€3,867 | -2.0% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €133,754 | €129,887 | -€3,867 | -2.9% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €127,604 | €123,737 | -€3,867 | -3.0% |
| Amounts payable | 17/49 | €3,035 | €809 | -€2,226 | -73.4% |
| Amounts payable within one year | 42/48 | €3,035 | €809 | -€2,226 | -73.4% |
| Trade debts | 44 | €2,965 | €670 | -€2,295 | -77.4% |
| Suppliers | 440/4 | €2,965 | €670 | -€2,295 | -77.4% |
| Other amounts payable | 47/48 | €70 | €139 | +€69 | +99.6% |
| Other operating charges | 640/8 | €3,374 | €3,749 | +€375 | +11.1% |
| Gross operating margin | 9900 | -€4,055 | €144 | +€4,199 | |
| Operating profit (loss) | 9901 | -€7,430 | -€3,606 | +€3,824 | +51.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €224 | €262 | +€38 | +17.1% |
| Recurring financial charges | 65 | €224 | €262 | +€38 | +17.1% |
| Profit (loss) for the period before taxes | 9903 | -€7,653 | -€3,867 | +€3,786 | +49.5% |
| Profit (loss) for the period | 9904 | -€7,653 | -€3,867 | +€3,786 | +49.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,653 | -€3,867 | +€3,786 | +49.5% |
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 4 October 2026 via checked.be.