CONSULTIP: 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.
CONSULTIP
Largest movements
- Cash +€67,180
up €67,180 (+98.0%), from €68,523 to €135,703
mainly Other debts (+€138,180) and Net result for the year (+€29,427)
- Receivables within one year -€24,516
down €24,516 (-30.2%), from €81,048 to €56,532
of which Trade receivables: -€24,571
- Tangible fixed assets +€12,343
up €12,343 (+117.5%), from €10,508 to €22,851
of which Furniture and vehicles: +€13,413
- Other debts +€138,180
up €138,180 (+1318.4%), from €10,481 to €148,661
- Reserves -€100,312
down €100,312 (-73.7%), from €136,144 to €35,832
of which Distributable reserves: -€100,312
- Tax, wage and social debts +€15,997
up €15,997 (+212.6%), from €7,525 to €23,522
of which Taxes: +€14,257
- Trade debts +€3,010
up €3,010 (+195.9%), from €1,537 to €4,547
- Gross operating margin +€30,422
up €30,422 (+110.5%), from €27,523 to €57,945
- Taxes +€14,338
up €14,338 (+520.1%), from €2,757 to €17,094
- Depreciation +€11,442
up €11,442 (+905.0%), from €1,264 to €12,706
- Financial income +€2,318
up €2,318 (+429.5%), from €540 to €2,857
of which Non-recurring financial income: +€2,154
- Other operating charges -€1,031
down €1,031 (-61.8%), from €1,669 to €638
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 | €168,183 | €225,627 | +€57,444 | +34.2% |
| Fixed assets | 21/28 | €10,508 | €22,851 | +€12,343 | +117.5% |
| Tangible fixed assets | 22/27 | €10,508 | €22,851 | +€12,343 | +117.5% |
| Land and buildings | 22 | €2,700 | €2,430 | -€270 | -10.0% |
| Furniture and vehicles | 24 | €324 | €13,737 | +€13,413 | +4140.8% |
| Other tangible fixed assets | 26 | €7,484 | €6,684 | -€800 | -10.7% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €157,675 | €202,776 | +€45,102 | +28.6% |
| Amounts receivable within one year | 40/41 | €81,048 | €56,532 | -€24,516 | -30.2% |
| Trade receivables | 40 | €72,422 | €47,851 | -€24,571 | -33.9% |
| Other amounts receivable | 41 | €8,626 | €8,681 | +€55 | +0.6% |
| Current investments | 50/53 | €5,979 | €8,133 | +€2,154 | +36.0% |
| Cash at bank and in hand | 54/58 | €68,523 | €135,703 | +€67,180 | +98.0% |
| Deferred charges and accrued income | 490/1 | €2,124 | €2,407 | +€284 | +13.3% |
| Total equity and liabilities | 10/49 | €168,183 | €225,627 | +€57,444 | +34.2% |
| Equity | 10/15 | €148,558 | €48,232 | -€100,326 | -67.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €136,144 | €35,832 | -€100,312 | -73.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €136,144 | €35,832 | -€100,312 | -73.7% |
| Profit (loss) carried forward | 14 | €14 | €0 | -€14 | -100.0% |
| Amounts payable | 17/49 | €19,625 | €177,395 | +€157,771 | +803.9% |
| Amounts payable within one year | 42/48 | €19,625 | €177,395 | +€157,771 | +803.9% |
| Financial debts | 43 | €82 | €666 | +€584 | +713.3% |
| Credit institutions | 430/8 | €82 | €666 | +€584 | +713.3% |
| Trade debts | 44 | €1,537 | €4,547 | +€3,010 | +195.9% |
| Suppliers | 440/4 | €1,537 | €4,547 | +€3,010 | +195.9% |
| Taxes, remuneration and social security | 45 | €7,525 | €23,522 | +€15,997 | +212.6% |
| Taxes | 450/3 | €7,525 | €21,782 | +€14,257 | +189.4% |
| Remuneration and social security | 454/9 | - | €1,740 | +€1,740 | |
| Other amounts payable | 47/48 | €10,481 | €148,661 | +€138,180 | +1318.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,264 | €12,706 | +€11,442 | +905.0% |
| Other operating charges | 640/8 | €1,669 | €638 | -€1,031 | -61.8% |
| Gross operating margin | 9900 | €27,523 | €57,945 | +€30,422 | +110.5% |
| Operating profit (loss) | 9901 | €24,590 | €44,601 | +€20,011 | +81.4% |
| Financial income | 75/76B | €540 | €2,857 | +€2,318 | +429.5% |
| Recurring financial income | 75 | €540 | €703 | +€164 | +30.3% |
| Non-recurring financial income | 76B | - | €2,154 | +€2,154 | |
| Financial charges | 65/66B | €906 | €937 | +€31 | +3.4% |
| Recurring financial charges | 65 | €9 | €937 | +€928 | +10059.8% |
| Non-recurring financial charges | 66B | €897 | €0 | -€897 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €24,223 | €46,521 | +€22,298 | +92.1% |
| Income taxes | 67/77 | €2,757 | €17,094 | +€14,338 | +520.1% |
| Profit (loss) for the period | 9904 | €21,467 | €29,427 | +€7,960 | +37.1% |
| Profit (loss) for the period to be appropriated | 9905 | €21,467 | €29,427 | +€7,960 | +37.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.