CONSULTIS.BE: 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.BE
Largest movements
- Cash -€48,897
down €48,897 (-43.5%), from €112,518 to €63,621
mainly Trade debts (-€43,619) and Other debts (-€40,000)
- Receivables within one year +€6,412
up €6,412 (+5.1%), from €126,051 to €132,463
of which Other amounts receivable: +€12,100
- Trade debts -€43,619
down €43,619 (-65.1%), from €67,030 to €23,411
- Other debts -€40,000
no longer reported in 2025 (was €40,000)
- Tax, wage and social debts +€25,958
up €25,958 (+58.8%), from €44,163 to €70,121
of which Remuneration and social security: +€18,752
- Profit (loss) carried forward +€15,333
up €15,333 (+19.2%), from €79,780 to €95,113
- Turnover +€294,223
new in 2025: €294,223
- Purchases and services +€195,895
new in 2025: €195,895
- Gross operating margin -€109,748
down €109,748 (-52.4%), from €209,274 to €99,526
- Staff costs -€39,406
down €39,406 (-32.7%), from €120,639 to €81,233
- Taxes -€23,504
down €23,504 (-89.0%), from €26,404 to €2,900
From the 30-06-2025 result to the 31-12-2025 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 30-06-2025 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 30-06-2025 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €250,973 | €208,645 | -€42,328 | -16.9% |
| Fixed assets | 21/28 | €12,404 | €12,404 | = | 0.0% |
| Financial fixed assets | 28 | €12,404 | €12,404 | = | 0.0% |
| Current assets | 29/58 | €238,569 | €196,241 | -€42,328 | -17.7% |
| Amounts receivable within one year | 40/41 | €126,051 | €132,463 | +€6,412 | +5.1% |
| Trade receivables | 40 | €123,533 | €117,845 | -€5,688 | -4.6% |
| Other amounts receivable | 41 | €2,518 | €14,618 | +€12,100 | +480.5% |
| Cash at bank and in hand | 54/58 | €112,518 | €63,621 | -€48,897 | -43.5% |
| Deferred charges and accrued income | 490/1 | - | €157 | +€157 | |
| Total equity and liabilities | 10/49 | €250,973 | €208,645 | -€42,328 | -16.9% |
| Equity | 10/15 | €99,780 | €115,113 | +€15,333 | +15.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,780 | €95,113 | +€15,333 | +19.2% |
| Amounts payable | 17/49 | €151,193 | €93,532 | -€57,661 | -38.1% |
| Amounts payable within one year | 42/48 | €151,193 | €93,532 | -€57,661 | -38.1% |
| Trade debts | 44 | €67,030 | €23,411 | -€43,619 | -65.1% |
| Suppliers | 440/4 | €67,030 | €23,411 | -€43,619 | -65.1% |
| Taxes, remuneration and social security | 45 | €44,163 | €70,121 | +€25,958 | +58.8% |
| Taxes | 450/3 | €27,217 | €34,423 | +€7,206 | +26.5% |
| Remuneration and social security | 454/9 | €16,946 | €35,698 | +€18,752 | +110.7% |
| Other amounts payable | 47/48 | €40,000 | - | -€40,000 | |
| Turnover | 70 | - | €294,223 | +€294,223 | |
| Non-recurring operating income | 76A | - | €1,198 | +€1,198 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €195,895 | +€195,895 | |
| Remuneration, social security and pensions | 62 | €120,639 | €81,233 | -€39,406 | -32.7% |
| Other operating charges | 640/8 | €914 | - | -€914 | |
| Gross operating margin | 9900 | €209,274 | €99,526 | -€109,748 | -52.4% |
| Operating profit (loss) | 9901 | €87,721 | €18,293 | -€69,428 | -79.1% |
| Financial charges | 65/66B | €40 | €60 | +€20 | +50.8% |
| Recurring financial charges | 65 | €40 | €60 | +€20 | +50.8% |
| Profit (loss) for the period before taxes | 9903 | €87,681 | €18,233 | -€69,448 | -79.2% |
| Income taxes | 67/77 | €26,404 | €2,900 | -€23,504 | -89.0% |
| Profit (loss) for the period | 9904 | €61,278 | €15,333 | -€45,945 | -75.0% |
| Profit (loss) for the period to be appropriated | 9905 | €61,278 | €15,333 | -€45,945 | -75.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.