CONSULTIM SERVICES AND TECHNOLOGY: 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.
CONSULTIM SERVICES AND TECHNOLOGY
Largest movements
- Receivables after one year -€8,000
down €8,000 (-40.0%), from €20,000 to €12,000
- Receivables within one year +€6,826
up €6,826 (+51.3%), from €13,317 to €20,143
of which Trade receivables: +€6,429
- Tangible fixed assets -€4,540
down €4,540 (-4.9%), from €92,020 to €87,480
of which Plant, machinery and equipment: -€3,340
- Other debts +€11,895
up €11,895 (+1,610%), from €739 to €12,634
- Profit (loss) carried forward -€9,914
down €9,914 (-21.5%), from €46,041 to €36,127
- Reserves -€8,845
down €8,845 (-15.7%), from €56,247 to €47,402
- Trade debts +€1,422
up €1,422 (+12.2%), from €11,688 to €13,110
- Gross operating margin +€9,499
up €9,499 (+75.2%), from -€12,626 to -€3,127
- Taxes -€5,827
no longer reported in 2025 (was €5,827)
- Depreciation -€1,681
down €1,681 (-27.0%), from €6,221 to €4,540
- Other operating charges +€952
up €952 (+68.8%), from €1,383 to €2,335
- Financial income +€238
new in 2025: €238
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 | €125,622 | €119,715 | -€5,907 | -4.7% |
| Fixed assets | 21/28 | €92,020 | €87,480 | -€4,540 | -4.9% |
| Tangible fixed assets | 22/27 | €92,020 | €87,480 | -€4,540 | -4.9% |
| Land and buildings | 22 | €82,000 | €80,800 | -€1,200 | -1.5% |
| Plant, machinery and equipment | 23 | €10,020 | €6,680 | -€3,340 | -33.3% |
| Current assets | 29/58 | €33,602 | €32,235 | -€1,367 | -4.1% |
| Amounts receivable after more than one year | 29 | €20,000 | €12,000 | -€8,000 | -40.0% |
| Trade receivables | 290 | €20,000 | €12,000 | -€8,000 | -40.0% |
| Amounts receivable within one year | 40/41 | €13,317 | €20,143 | +€6,826 | +51.3% |
| Trade receivables | 40 | €10,654 | €17,083 | +€6,429 | +60.3% |
| Other amounts receivable | 41 | €2,663 | €3,060 | +€397 | +14.9% |
| Cash at bank and in hand | 54/58 | €285 | €92 | -€193 | -67.7% |
| Total equity and liabilities | 10/49 | €125,622 | €119,715 | -€5,907 | -4.7% |
| Equity | 10/15 | €112,288 | €93,529 | -€18,759 | -16.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €56,247 | €47,402 | -€8,845 | -15.7% |
| Distributable reserves | 133 | €56,247 | €47,402 | -€8,845 | -15.7% |
| Profit (loss) carried forward | 14 | €46,041 | €36,127 | -€9,914 | -21.5% |
| Amounts payable | 17/49 | €13,334 | €26,186 | +€12,852 | +96.4% |
| Amounts payable within one year | 42/48 | €13,334 | €26,186 | +€12,852 | +96.4% |
| Trade debts | 44 | €11,688 | €13,110 | +€1,422 | +12.2% |
| Suppliers | 440/4 | €11,688 | €13,110 | +€1,422 | +12.2% |
| Taxes, remuneration and social security | 45 | €907 | €442 | -€465 | -51.3% |
| Taxes | 450/3 | €750 | €442 | -€308 | -41.1% |
| Remuneration and social security | 454/9 | €157 | - | -€157 | |
| Other amounts payable | 47/48 | €739 | €12,634 | +€11,895 | +1,610% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,221 | €4,540 | -€1,681 | -27.0% |
| Other operating charges | 640/8 | €1,383 | €2,335 | +€952 | +68.8% |
| Gross operating margin | 9900 | -€12,626 | -€3,127 | +€9,499 | +75.2% |
| Operating profit (loss) | 9901 | -€20,230 | -€10,002 | +€10,228 | +50.6% |
| Financial income | 75/76B | - | €238 | +€238 | |
| Recurring financial income | 75 | - | €238 | +€238 | |
| Financial charges | 65/66B | €114 | €150 | +€36 | +31.6% |
| Recurring financial charges | 65 | €114 | €150 | +€36 | +31.6% |
| Profit (loss) for the period before taxes | 9903 | -€20,344 | -€9,914 | +€10,430 | +51.3% |
| Income taxes | 67/77 | €5,827 | - | -€5,827 | |
| Profit (loss) for the period | 9904 | -€26,171 | -€9,914 | +€16,257 | +62.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,171 | -€9,914 | +€16,257 | +62.1% |
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 21 October 2026 via checked.be.