Consultinuity: 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.
Consultinuity
Largest movements
- Cash +€27,167
up €27,167 (+44.8%), from €60,629 to €87,797
mainly Net result for the year (+€25,358) and Depreciation (+€2,487)
- Tangible fixed assets -€2,487
down €2,487 (-24.5%), from €10,154 to €7,668
- Receivables within one year -€2,388
down €2,388 (-8.2%), from €29,285 to €26,897
of which Other amounts receivable: -€3,035
- Reserves +€25,000
up €25,000 (+93.6%), from €26,700 to €51,700
- Debts after one year -€1,872
down €1,872 (-53.4%), from €3,504 to €1,631
- Gross operating margin -€1,990
down €1,990 (-4.9%), from €40,963 to €38,973
- Depreciation +€665
up €665 (+36.5%), from €1,822 to €2,487
- Financial income +€552
up €552 (+123%), from €450 to €1,002
- Taxes -€521
down €521 (-4.6%), from €11,266 to €10,745
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 | €101,109 | €123,451 | +€22,341 | +22.1% |
| Fixed assets | 21/28 | €10,154 | €7,668 | -€2,487 | -24.5% |
| Tangible fixed assets | 22/27 | €10,154 | €7,668 | -€2,487 | -24.5% |
| Furniture and vehicles | 24 | €10,154 | €7,668 | -€2,487 | -24.5% |
| Current assets | 29/58 | €90,955 | €115,783 | +€24,828 | +27.3% |
| Amounts receivable within one year | 40/41 | €29,285 | €26,897 | -€2,388 | -8.2% |
| Trade receivables | 40 | €15,446 | €16,093 | +€647 | +4.2% |
| Other amounts receivable | 41 | €13,840 | €10,804 | -€3,035 | -21.9% |
| Cash at bank and in hand | 54/58 | €60,629 | €87,797 | +€27,167 | +44.8% |
| Deferred charges and accrued income | 490/1 | €1,040 | €1,089 | +€49 | +4.7% |
| Total equity and liabilities | 10/49 | €101,109 | €123,451 | +€22,341 | +22.1% |
| Equity | 10/15 | €65,672 | €91,030 | +€25,358 | +38.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €26,700 | €51,700 | +€25,000 | +93.6% |
| Distributable reserves | 133 | €26,700 | €51,700 | +€25,000 | +93.6% |
| Profit (loss) carried forward | 14 | €36,972 | €37,330 | +€358 | +1.0% |
| Amounts payable | 17/49 | €35,438 | €32,421 | -€3,017 | -8.5% |
| Amounts payable after more than one year | 17 | €3,504 | €1,631 | -€1,872 | -53.4% |
| Financial debts | 170/4 | €3,504 | €1,631 | -€1,872 | -53.4% |
| Amounts payable within one year | 42/48 | €31,934 | €30,789 | -€1,145 | -3.6% |
| Current portion of amounts payable after more than one year | 42 | €1,783 | €1,872 | +€89 | +5.0% |
| Trade debts | 44 | €1,140 | €156 | -€984 | -86.4% |
| Suppliers | 440/4 | €1,140 | €156 | -€984 | -86.4% |
| Taxes, remuneration and social security | 45 | €29,011 | €28,762 | -€249 | -0.9% |
| Taxes | 450/3 | €29,011 | €28,762 | -€249 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,822 | €2,487 | +€665 | +36.5% |
| Other operating charges | 640/8 | €1,128 | €980 | -€148 | -13.1% |
| Gross operating margin | 9900 | €40,963 | €38,973 | -€1,990 | -4.9% |
| Operating profit (loss) | 9901 | €38,013 | €35,506 | -€2,507 | -6.6% |
| Financial income | 75/76B | €450 | €1,002 | +€552 | +123% |
| Recurring financial income | 75 | €450 | €1,002 | +€552 | +123% |
| Financial charges | 65/66B | €442 | €405 | -€37 | -8.5% |
| Recurring financial charges | 65 | €442 | €405 | -€37 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €38,021 | €36,103 | -€1,918 | -5.0% |
| Income taxes | 67/77 | €11,266 | €10,745 | -€521 | -4.6% |
| Profit (loss) for the period | 9904 | €26,755 | €25,358 | -€1,397 | -5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €26,755 | €25,358 | -€1,397 | -5.2% |
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 30 October 2026 via checked.be.