CONSULTINGE: 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.
CONSULTINGE
Largest movements
- Tangible fixed assets -€46,602
down €46,602 (-13.8%), from €338,241 to €291,639
of which Land and buildings: -€43,971
- Intangible fixed assets -€8,092
down €8,092 (-30.9%), from €26,213 to €18,121
- Cash +€4,592
up €4,592 (+23.3%), from €19,712 to €24,303
mainly Depreciation (+€68,389) and Receivables within one year (+€2,755)
- Other debts -€48,453
down €48,453 (-15.7%), from €308,305 to €259,852
- Trade debts -€4,456
down €4,456 (-62.5%), from €7,127 to €2,672
- Depreciation -€8,149
down €8,149 (-10.6%), from €76,538 to €68,389
- Gross operating margin -€6,855
down €6,855 (-8.1%), from €84,675 to €77,820
- Other operating charges +€2,950
up €2,950 (+98.1%), from €3,008 to €5,958
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 | €414,573 | €361,380 | -€53,193 | -12.8% |
| Fixed assets | 21/28 | €364,454 | €309,760 | -€54,694 | -15.0% |
| Intangible fixed assets | 21 | €26,213 | €18,121 | -€8,092 | -30.9% |
| Tangible fixed assets | 22/27 | €338,241 | €291,639 | -€46,602 | -13.8% |
| Land and buildings | 22 | €326,593 | €282,622 | -€43,971 | -13.5% |
| Plant, machinery and equipment | 23 | €207 | €1,390 | +€1,183 | +572% |
| Furniture and vehicles | 24 | €11,442 | €7,627 | -€3,815 | -33.3% |
| Current assets | 29/58 | €50,119 | €51,620 | +€1,502 | +3.0% |
| Amounts receivable within one year | 40/41 | €27,039 | €24,284 | -€2,755 | -10.2% |
| Trade receivables | 40 | €14,238 | €10,949 | -€3,289 | -23.1% |
| Other amounts receivable | 41 | €12,802 | €13,335 | +€533 | +4.2% |
| Cash at bank and in hand | 54/58 | €19,712 | €24,303 | +€4,592 | +23.3% |
| Deferred charges and accrued income | 490/1 | €3,368 | €3,033 | -€335 | -9.9% |
| Total equity and liabilities | 10/49 | €414,573 | €361,380 | -€53,193 | -12.8% |
| Equity | 10/15 | €93,947 | €96,659 | +€2,712 | +2.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €123,801 | €123,801 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,064 | €37,064 | = | 0.0% |
| Distributable reserves | 133 | €86,738 | €86,738 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,447 | -€45,735 | +€2,712 | +5.6% |
| Amounts payable | 17/49 | €320,626 | €264,722 | -€55,905 | -17.4% |
| Amounts payable within one year | 42/48 | €320,626 | €264,722 | -€55,905 | -17.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €7,127 | €2,672 | -€4,456 | -62.5% |
| Suppliers | 440/4 | €7,127 | €2,672 | -€4,456 | -62.5% |
| Taxes, remuneration and social security | 45 | €5,194 | €2,198 | -€2,996 | -57.7% |
| Taxes | 450/3 | €5,194 | €2,198 | -€2,996 | -57.7% |
| Other amounts payable | 47/48 | €308,305 | €259,852 | -€48,453 | -15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,538 | €68,389 | -€8,149 | -10.6% |
| Other operating charges | 640/8 | €3,008 | €5,958 | +€2,950 | +98.1% |
| Gross operating margin | 9900 | €84,675 | €77,820 | -€6,855 | -8.1% |
| Operating profit (loss) | 9901 | €5,128 | €3,473 | -€1,655 | -32.3% |
| Financial income | 75/76B | €35 | €36 | +€1 | +2.7% |
| Recurring financial income | 75 | €35 | €36 | +€1 | +2.7% |
| Financial charges | 65/66B | €651 | €579 | -€71 | -11.0% |
| Recurring financial charges | 65 | €651 | €579 | -€71 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €4,513 | €2,930 | -€1,583 | -35.1% |
| Income taxes | 67/77 | - | €218 | +€218 | |
| Profit (loss) for the period | 9904 | €4,513 | €2,712 | -€1,801 | -39.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,513 | €2,712 | -€1,801 | -39.9% |
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 31 October 2026 via checked.be.