CONSULTIMPEX: 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.
CONSULTIMPEX
Largest movements
- Tangible fixed assets -€27,534
down €27,534 (-24.4%), from €112,748 to €85,214
of which Land and buildings: -€15,462
- Cash +€18,451
up €18,451 (+145%), from €12,735 to €31,186
mainly Depreciation (+€27,534) and Net result for the year (+€16,055)
- Receivables within one year +€10,355
up €10,355 (+63.7%), from €16,267 to €26,622
of which Other amounts receivable: +€7,303
- Reserves +€16,055
up €16,055 (+24.3%), from €66,099 to €82,154
- Debts after one year -€9,806
down €9,806 (-30.5%), from €32,199 to €22,392
- Other debts -€3,718
no longer reported in 2025 (was €3,718)
- Tax, wage and social debts -€1,805
down €1,805 (-16.3%), from €11,084 to €9,279
- Gross operating margin +€2,827
up €2,827 (+5.2%), from €54,594 to €57,420
- Taxes +€1,586
up €1,586 (+23.7%), from €6,701 to €8,287
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 | €143,555 | €145,020 | +€1,465 | +1.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €112,788 | €85,254 | -€27,534 | -24.4% |
| Tangible fixed assets | 22/27 | €112,748 | €85,214 | -€27,534 | -24.4% |
| Land and buildings | 22 | €65,686 | €50,225 | -€15,462 | -23.5% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Leasing and similar rights | 25 | €46,836 | €34,989 | -€11,847 | -25.3% |
| Other tangible fixed assets | 26 | €225 | €0 | -€225 | -100% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €30,767 | €59,766 | +€28,999 | +94.3% |
| Amounts receivable within one year | 40/41 | €16,267 | €26,622 | +€10,355 | +63.7% |
| Trade receivables | 40 | €10,868 | €13,920 | +€3,051 | +28.1% |
| Other amounts receivable | 41 | €5,399 | €12,702 | +€7,303 | +135% |
| Cash at bank and in hand | 54/58 | €12,735 | €31,186 | +€18,451 | +145% |
| Deferred charges and accrued income | 490/1 | €1,765 | €1,958 | +€193 | +10.9% |
| Total equity and liabilities | 10/49 | €143,555 | €145,020 | +€1,465 | +1.0% |
| Equity | 10/15 | €86,099 | €102,154 | +€16,055 | +18.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €66,099 | €82,154 | +€16,055 | +24.3% |
| Distributable reserves | 133 | €66,099 | €82,154 | +€16,055 | +24.3% |
| Amounts payable | 17/49 | €57,456 | €42,866 | -€14,589 | -25.4% |
| Amounts payable after more than one year | 17 | €32,199 | €22,392 | -€9,806 | -30.5% |
| Financial debts | 170/4 | €32,199 | €22,392 | -€9,806 | -30.5% |
| Amounts payable within one year | 42/48 | €24,894 | €19,999 | -€4,895 | -19.7% |
| Current portion of amounts payable after more than one year | 42 | €9,391 | €9,806 | +€415 | +4.4% |
| Trade debts | 44 | €700 | €914 | +€213 | +30.5% |
| Suppliers | 440/4 | €700 | €914 | +€213 | +30.5% |
| Taxes, remuneration and social security | 45 | €11,084 | €9,279 | -€1,805 | -16.3% |
| Taxes | 450/3 | €11,084 | €9,279 | -€1,805 | -16.3% |
| Other amounts payable | 47/48 | €3,718 | - | -€3,718 | |
| Accrued charges and deferred income | 492/3 | €363 | €475 | +€111 | +30.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,534 | €27,534 | = | 0.0% |
| Other operating charges | 640/8 | €3,427 | €3,820 | +€393 | +11.5% |
| Gross operating margin | 9900 | €54,594 | €57,420 | +€2,827 | +5.2% |
| Operating profit (loss) | 9901 | €23,633 | €26,067 | +€2,434 | +10.3% |
| Financial income | 75/76B | €337 | €179 | -€158 | -46.9% |
| Recurring financial income | 75 | €337 | €179 | -€158 | -46.9% |
| Financial charges | 65/66B | €2,286 | €1,904 | -€382 | -16.7% |
| Recurring financial charges | 65 | €2,286 | €1,904 | -€382 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | €21,684 | €24,342 | +€2,658 | +12.3% |
| Income taxes | 67/77 | €6,701 | €8,287 | +€1,586 | +23.7% |
| Profit (loss) for the period | 9904 | €14,983 | €16,055 | +€1,072 | +7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,983 | €16,055 | +€1,072 | +7.2% |
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 13 October 2026 via checked.be.