CONSULTIVI: 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.
CONSULTIVI
Largest movements
- Cash -€81,673
down €81,673 (-96.7%), from €84,424 to €2,751
mainly Net result for the year (-€73,585) and Other debts (-€8,867)
- Receivables within one year -€12,228
down €12,228 (-43.9%), from €27,851 to €15,622
of which Trade receivables: -€15,167
- Tangible fixed assets -€9,709
down €9,709 (-28.2%), from €34,391 to €24,683
of which Furniture and vehicles: -€10,642
- Profit (loss) carried forward -€73,585
down €73,585 (-74.7%), from €98,535 to €24,950
- Other debts -€8,867
down €8,867 (-100%), from €8,867 to €0
- Current portion of long-term debt -€7,581
down €7,581 (-74.7%), from €10,150 to €2,569
- Tax, wage and social debts -€6,811
down €6,811 (-34.1%), from €19,951 to €13,140
- Trade debts -€3,926
down €3,926 (-96.9%), from €4,051 to €125
- Gross operating margin -€64,351
down €64,351, from €5,496 to -€58,856
- Other operating charges +€2,342
up €2,342 (+692%), from €338 to €2,681
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €147,815 | €44,285 | -€103,531 | -70.0% |
| Fixed assets | 21/28 | €34,391 | €24,683 | -€9,709 | -28.2% |
| Tangible fixed assets | 22/27 | €34,391 | €24,683 | -€9,709 | -28.2% |
| Plant, machinery and equipment | 23 | €312 | €1,245 | +€933 | +299% |
| Furniture and vehicles | 24 | €34,079 | €23,437 | -€10,642 | -31.2% |
| Current assets | 29/58 | €113,424 | €19,602 | -€93,822 | -82.7% |
| Amounts receivable within one year | 40/41 | €27,851 | €15,622 | -€12,228 | -43.9% |
| Trade receivables | 40 | €15,467 | €300 | -€15,167 | -98.1% |
| Other amounts receivable | 41 | €12,384 | €15,322 | +€2,938 | +23.7% |
| Cash at bank and in hand | 54/58 | €84,424 | €2,751 | -€81,673 | -96.7% |
| Deferred charges and accrued income | 490/1 | €1,150 | €1,229 | +€79 | +6.9% |
| Total equity and liabilities | 10/49 | €147,815 | €44,285 | -€103,531 | -70.0% |
| Equity | 10/15 | €102,035 | €28,450 | -€73,585 | -72.1% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,535 | €24,950 | -€73,585 | -74.7% |
| Amounts payable | 17/49 | €45,781 | €15,835 | -€29,946 | -65.4% |
| Amounts payable after more than one year | 17 | €2,569 | €0 | -€2,569 | -100% |
| Financial debts | 170/4 | €2,569 | €0 | -€2,569 | -100% |
| Amounts payable within one year | 42/48 | €43,019 | €15,835 | -€27,184 | -63.2% |
| Current portion of amounts payable after more than one year | 42 | €10,150 | €2,569 | -€7,581 | -74.7% |
| Trade debts | 44 | €4,051 | €125 | -€3,926 | -96.9% |
| Suppliers | 440/4 | €4,051 | €125 | -€3,926 | -96.9% |
| Taxes, remuneration and social security | 45 | €19,951 | €13,140 | -€6,811 | -34.1% |
| Taxes | 450/3 | €19,951 | €13,140 | -€6,811 | -34.1% |
| Other amounts payable | 47/48 | €8,867 | €0 | -€8,867 | -100% |
| Accrued charges and deferred income | 492/3 | €192 | €0 | -€192 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,135 | €11,283 | +€148 | +1.3% |
| Other operating charges | 640/8 | €338 | €2,681 | +€2,342 | +692% |
| Gross operating margin | 9900 | €5,496 | -€58,856 | -€64,351 | |
| Operating profit (loss) | 9901 | -€5,978 | -€72,819 | -€66,842 | -1,118% |
| Financial income | 75/76B | €0 | €0 | -€0 | -96.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -96.7% |
| Financial charges | 65/66B | €665 | €634 | -€31 | -4.6% |
| Recurring financial charges | 65 | €665 | €634 | -€31 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,642 | -€73,454 | -€66,812 | -1,006% |
| Income taxes | 67/77 | €116 | €132 | +€15 | +13.3% |
| Profit (loss) for the period | 9904 | -€6,758 | -€73,585 | -€66,827 | -989% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,758 | -€73,585 | -€66,827 | -989% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.