Consultine: 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.
Consultine
Largest movements
- Cash +€18,703
up €18,703 (+54.9%), from €34,080 to €52,784
mainly Net result for the year (+€18,670) and Receivables within one year (+€4,909)
- Receivables within one year -€4,909
down €4,909 (-14.7%), from €33,415 to €28,505
of which Trade receivables: -€2,599
- Reserves +€18,670
up €18,670 (+39.0%), from €47,933 to €66,603
- Trade debts -€3,972
down €3,972 (-76.4%), from €5,200 to €1,229
- Tax, wage and social debts -€2,078
down €2,078 (-13.2%), from €15,692 to €13,614
of which Taxes: -€4,995
- Other debts +€1,058
up €1,058, from €0 to €1,058
- Gross operating margin -€14,286
down €14,286 (-33.8%), from €42,263 to €27,977
- Taxes -€2,200
down €2,200 (-20.6%), from €10,665 to €8,465
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 | €71,825 | €85,503 | +€13,678 | +19.0% |
| Fixed assets | 21/28 | €3,466 | €3,056 | -€410 | -11.8% |
| Tangible fixed assets | 22/27 | €1,866 | €1,456 | -€410 | -22.0% |
| Furniture and vehicles | 24 | €1,866 | €1,456 | -€410 | -22.0% |
| Financial fixed assets | 28 | €1,600 | €1,600 | = | 0.0% |
| Current assets | 29/58 | €68,359 | €82,447 | +€14,088 | +20.6% |
| Amounts receivable within one year | 40/41 | €33,415 | €28,505 | -€4,909 | -14.7% |
| Trade receivables | 40 | €30,652 | €28,053 | -€2,599 | -8.5% |
| Other amounts receivable | 41 | €2,763 | €452 | -€2,310 | -83.6% |
| Cash at bank and in hand | 54/58 | €34,080 | €52,784 | +€18,703 | +54.9% |
| Deferred charges and accrued income | 490/1 | €864 | €1,158 | +€294 | +34.0% |
| Total equity and liabilities | 10/49 | €71,825 | €85,503 | +€13,678 | +19.0% |
| Equity | 10/15 | €50,933 | €69,603 | +€18,670 | +36.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €47,933 | €66,603 | +€18,670 | +39.0% |
| Distributable reserves | 133 | €47,933 | €66,603 | +€18,670 | +39.0% |
| Amounts payable | 17/49 | €20,892 | €15,900 | -€4,992 | -23.9% |
| Amounts payable within one year | 42/48 | €20,892 | €15,900 | -€4,992 | -23.9% |
| Trade debts | 44 | €5,200 | €1,229 | -€3,972 | -76.4% |
| Suppliers | 440/4 | €5,200 | €1,229 | -€3,972 | -76.4% |
| Taxes, remuneration and social security | 45 | €15,692 | €13,614 | -€2,078 | -13.2% |
| Taxes | 450/3 | €15,692 | €10,697 | -€4,995 | -31.8% |
| Remuneration and social security | 454/9 | - | €2,917 | +€2,917 | |
| Other amounts payable | 47/48 | €0 | €1,058 | +€1,058 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €184 | €410 | +€226 | +123% |
| Other operating charges | 640/8 | €445 | €428 | -€16 | -3.7% |
| Gross operating margin | 9900 | €42,263 | €27,977 | -€14,286 | -33.8% |
| Operating profit (loss) | 9901 | €41,634 | €27,139 | -€14,496 | -34.8% |
| Financial income | 75/76B | €89 | €1 | -€88 | -99.4% |
| Recurring financial income | 75 | €89 | €1 | -€88 | -99.4% |
| Financial charges | 65/66B | €25 | €4 | -€21 | -84.0% |
| Recurring financial charges | 65 | €25 | €4 | -€21 | -84.0% |
| Profit (loss) for the period before taxes | 9903 | €41,698 | €27,135 | -€14,563 | -34.9% |
| Income taxes | 67/77 | €10,665 | €8,465 | -€2,200 | -20.6% |
| Profit (loss) for the period | 9904 | €31,033 | €18,670 | -€12,363 | -39.8% |
| Profit (loss) for the period to be appropriated | 9905 | €31,033 | €18,670 | -€12,363 | -39.8% |
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 18 October 2026 via checked.be.