CONSULTIS: 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.
CONSULTIS
Largest movements
- Current investments +€3.6m
up €3.6m (+30.4%), from €12.0m to €15.6m
- Cash +€2.3m
up €2.3m (+852.6%), from €268,811 to €2.6m
mainly Other debts (+€3.7m) and Net result for the year (+€3.2m)
- Receivables within one year +€957,824
up €957,824 (+51.6%), from €1.9m to €2.8m
- Other debts +€3.7m
up €3.7m (+49.2%), from €7.5m to €11.1m
- Profit (loss) carried forward +€3.2m
up €3.2m (+4.3%), from €75.0m to €78.2m
- Financial income -€6.4m
down €6.4m (-66.0%), from €9.7m to €3.3m
- Financial charges -€55,237
down €55,237 (-95.8%), from €57,659 to €2,422
- Gross operating margin -€40,134
down €40,134, from €21,085 to -€19,049
- Other operating charges +€873
up €873 (+4.9%), from €17,827 to €18,700
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 | €82,611,925 | €89,520,402 | +€6.9m | +8.4% |
| Fixed assets | 21/28 | €68,377,706 | €68,377,706 | = | 0.0% |
| Tangible fixed assets | 22/27 | €8,347,706 | €8,347,706 | = | 0.0% |
| Land and buildings | 22 | €8,347,706 | €8,347,706 | = | 0.0% |
| Financial fixed assets | 28 | €60,030,000 | €60,030,000 | = | 0.0% |
| Current assets | 29/58 | €14,234,219 | €21,142,695 | +€6.9m | +48.5% |
| Amounts receivable within one year | 40/41 | €1,854,497 | €2,812,321 | +€957,824 | +51.6% |
| Other amounts receivable | 41 | €1,854,497 | €2,812,321 | +€957,824 | +51.6% |
| Current investments | 50/53 | €12,001,864 | €15,645,515 | +€3.6m | +30.4% |
| Cash at bank and in hand | 54/58 | €268,811 | €2,560,595 | +€2.3m | +852.6% |
| Deferred charges and accrued income | 490/1 | €109,047 | €124,265 | +€15,218 | +14.0% |
| Total equity and liabilities | 10/49 | €82,611,925 | €89,520,402 | +€6.9m | +8.4% |
| Equity | 10/15 | €75,155,095 | €78,397,572 | +€3.2m | +4.3% |
| Contributions | 10/11 | €115,000 | €115,000 | = | 0.0% |
| Capital | 10 | €115,000 | €115,000 | = | 0.0% |
| Issued capital | 100 | €400,000 | €400,000 | = | 0.0% |
| Uncalled capital | 101 | €285,000 | €285,000 | = | 0.0% |
| Reserves | 13 | €40,000 | €40,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €40,000 | €40,000 | = | 0.0% |
| Legal reserve | 130 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,000,095 | €78,242,572 | +€3.2m | +4.3% |
| Amounts payable | 17/49 | €7,456,830 | €11,122,830 | +€3.7m | +49.2% |
| Amounts payable within one year | 42/48 | €7,456,830 | €11,122,830 | +€3.7m | +49.2% |
| Other amounts payable | 47/48 | €7,456,830 | €11,122,830 | +€3.7m | +49.2% |
| Other operating charges | 640/8 | €17,827 | €18,700 | +€873 | +4.9% |
| Gross operating margin | 9900 | €21,085 | -€19,049 | -€40,134 | |
| Operating profit (loss) | 9901 | €3,259 | -€37,748 | -€41,007 | |
| Financial income | 75/76B | €9,663,466 | €3,282,647 | -€6.4m | -66.0% |
| Recurring financial income | 75 | €9,663,466 | €3,282,647 | -€6.4m | -66.0% |
| Financial charges | 65/66B | €57,659 | €2,422 | -€55,237 | -95.8% |
| Recurring financial charges | 65 | €57,659 | €2,422 | -€55,237 | -95.8% |
| Profit (loss) for the period before taxes | 9903 | €9,609,065 | €3,242,477 | -€6.4m | -66.3% |
| Profit (loss) for the period | 9904 | €9,609,065 | €3,242,477 | -€6.4m | -66.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,609,065 | €3,242,477 | -€6.4m | -66.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.