CONSULTIMMO: 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.
CONSULTIMMO
Largest movements
- Receivables within one year -€11,148
down €11,148 (-100.0%), from €11,148 to €0
- Intangible fixed assets -€3,500
down €3,500 (-43.0%), from €8,130 to €4,630
- Tangible fixed assets -€1,614
down €1,614 (-17.8%), from €9,089 to €7,475
of which Other tangible fixed assets: -€828
- Deferred charges and accrued income -€307
down €307 (-40.8%), from €751 to €444
- Profit (loss) carried forward -€20,926
down €20,926 (-70.5%), from -€29,688 to -€50,614
- Accrued charges and deferred income +€5,994
up €5,994 (+159.6%), from €3,756 to €9,750
- Short-term financial debts +€4,998
new in 2025: €4,998
- Current portion of long-term debt -€4,764
down €4,764 (-100.0%), from €4,764 to €0
- Tax, wage and social debts -€1,866
down €1,866 (-20.6%), from €9,057 to €7,191
of which Taxes: -€2,676
- Gross operating margin -€48,369
down €48,369, from €38,987 to -€9,382
- Staff costs +€3,739
up €3,739, from €0 to €3,739
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 | €29,185 | €12,549 | -€16,635 | -57.0% |
| Fixed assets | 21/28 | €17,219 | €12,105 | -€5,114 | -29.7% |
| Intangible fixed assets | 21 | €8,130 | €4,630 | -€3,500 | -43.0% |
| Tangible fixed assets | 22/27 | €9,089 | €7,475 | -€1,614 | -17.8% |
| Furniture and vehicles | 24 | €2,316 | €1,530 | -€786 | -33.9% |
| Other tangible fixed assets | 26 | €6,773 | €5,945 | -€828 | -12.2% |
| Current assets | 29/58 | €11,966 | €444 | -€11,521 | -96.3% |
| Amounts receivable within one year | 40/41 | €11,148 | €0 | -€11,148 | -100.0% |
| Trade receivables | 40 | €11,148 | €0 | -€11,148 | -100.0% |
| Cash at bank and in hand | 54/58 | €67 | €0 | -€67 | -100.0% |
| Deferred charges and accrued income | 490/1 | €751 | €444 | -€307 | -40.8% |
| Total equity and liabilities | 10/49 | €29,185 | €12,549 | -€16,635 | -57.0% |
| Equity | 10/15 | -€27,188 | -€48,114 | -€20,926 | -77.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,688 | -€50,614 | -€20,926 | -70.5% |
| Amounts payable | 17/49 | €56,373 | €60,663 | +€4,291 | +7.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €52,616 | €50,913 | -€1,703 | -3.2% |
| Current portion of amounts payable after more than one year | 42 | €4,764 | €0 | -€4,764 | -100.0% |
| Financial debts | 43 | - | €4,998 | +€4,998 | |
| Credit institutions | 430/8 | - | €4,998 | +€4,998 | |
| Trade debts | 44 | €17,882 | €16,598 | -€1,283 | -7.2% |
| Suppliers | 440/4 | €17,882 | €16,598 | -€1,283 | -7.2% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €9,057 | €7,191 | -€1,866 | -20.6% |
| Taxes | 450/3 | €9,057 | €6,381 | -€2,676 | -29.5% |
| Remuneration and social security | 454/9 | - | €810 | +€810 | |
| Other amounts payable | 47/48 | €20,914 | €22,125 | +€1,212 | +5.8% |
| Accrued charges and deferred income | 492/3 | €3,756 | €9,750 | +€5,994 | +159.6% |
| Remuneration, social security and pensions | 62 | €0 | €3,739 | +€3,739 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,986 | €5,114 | +€128 | +2.6% |
| Other operating charges | 640/8 | €616 | €636 | +€19 | +3.1% |
| Gross operating margin | 9900 | €38,987 | -€9,382 | -€48,369 | |
| Operating profit (loss) | 9901 | €33,385 | -€18,870 | -€52,255 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,591 | €1,805 | +€214 | +13.4% |
| Recurring financial charges | 65 | €1,591 | €1,805 | +€214 | +13.4% |
| Profit (loss) for the period before taxes | 9903 | €31,794 | -€20,675 | -€52,469 | |
| Income taxes | 67/77 | €239 | €251 | +€12 | +5.0% |
| Profit (loss) for the period | 9904 | €31,555 | -€20,926 | -€52,481 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,555 | -€20,926 | -€52,481 |
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.