CONSULTIMA: 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.
CONSULTIMA
Largest movements
- Receivables within one year +€47,779
up €47,779 (+221%), from €21,614 to €69,393
of which Other amounts receivable: +€27,083
- Tangible fixed assets +€9,606
up €9,606 (+757%), from €1,269 to €10,875
of which Other tangible fixed assets: +€5,009
- Cash +€3,755
up €3,755 (+4.2%), from €90,080 to €93,836
mainly Net result for the year (+€60,870) and Other debts (+€5,575)
- Reserves +€55,295
up €55,295 (+63.7%), from €86,748 to €142,044
- Other debts +€5,575
up €5,575, from €0 to €5,575
- Gross operating margin +€24,107
up €24,107 (+38.5%), from €62,570 to €86,677
- Taxes +€6,534
up €6,534 (+36.2%), from €18,042 to €24,576
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €112,975 | €174,346 | +€61,371 | +54.3% |
| Fixed assets | 21/28 | €1,269 | €10,875 | +€9,606 | +757% |
| Tangible fixed assets | 22/27 | €1,269 | €10,875 | +€9,606 | +757% |
| Furniture and vehicles | 24 | €1,269 | €5,866 | +€4,596 | +362% |
| Other tangible fixed assets | 26 | - | €5,009 | +€5,009 | |
| Current assets | 29/58 | €111,706 | €163,471 | +€51,765 | +46.3% |
| Amounts receivable within one year | 40/41 | €21,614 | €69,393 | +€47,779 | +221% |
| Trade receivables | 40 | €18,995 | €39,691 | +€20,696 | +109% |
| Other amounts receivable | 41 | €2,619 | €29,702 | +€27,083 | +1,034% |
| Cash at bank and in hand | 54/58 | €90,080 | €93,836 | +€3,755 | +4.2% |
| Deferred charges and accrued income | 490/1 | €12 | €242 | +€230 | +1,965% |
| Total equity and liabilities | 10/49 | €112,975 | €174,346 | +€61,371 | +54.3% |
| Equity | 10/15 | €105,348 | €160,644 | +€55,295 | +52.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €86,748 | €142,044 | +€55,295 | +63.7% |
| Distributable reserves | 133 | €86,748 | €142,044 | +€55,295 | +63.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €7,627 | €13,703 | +€6,076 | +79.7% |
| Amounts payable within one year | 42/48 | €7,627 | €13,703 | +€6,076 | +79.7% |
| Trade debts | 44 | €4,576 | €4,125 | -€450 | -9.8% |
| Suppliers | 440/4 | €4,576 | €4,125 | -€450 | -9.8% |
| Taxes, remuneration and social security | 45 | €3,051 | €4,003 | +€951 | +31.2% |
| Taxes | 450/3 | €3,051 | €4,003 | +€951 | +31.2% |
| Other amounts payable | 47/48 | €0 | €5,575 | +€5,575 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €780 | €1,284 | +€503 | +64.5% |
| Other operating charges | 640/8 | €482 | €452 | -€30 | -6.2% |
| Gross operating margin | 9900 | €62,570 | €86,677 | +€24,107 | +38.5% |
| Operating profit (loss) | 9901 | €61,308 | €84,941 | +€23,633 | +38.5% |
| Financial income | 75/76B | €62 | €578 | +€515 | +825% |
| Recurring financial income | 75 | €62 | €578 | +€515 | +825% |
| Financial charges | 65/66B | €42 | €73 | +€31 | +74.2% |
| Recurring financial charges | 65 | €42 | €73 | +€31 | +74.2% |
| Profit (loss) for the period before taxes | 9903 | €61,328 | €85,446 | +€24,118 | +39.3% |
| Income taxes | 67/77 | €18,042 | €24,576 | +€6,534 | +36.2% |
| Profit (loss) for the period | 9904 | €43,286 | €60,870 | +€17,584 | +40.6% |
| Profit (loss) for the period to be appropriated | 9905 | €43,286 | €60,870 | +€17,584 | +40.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.