CONSULTLI: 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.
CONSULTLI
Largest movements
- Cash -€79,021
down €79,021 (-75.4%), from €104,784 to €25,764
mainly Contributions, distributions and other (-€122,000) and Receivables within one year (-€19,373)
- Receivables within one year +€19,373
up €19,373 (+369%), from €5,250 to €24,623
- Tangible fixed assets -€10,012
down €10,012 (-25.9%), from €38,615 to €28,603
of which Furniture and vehicles: -€7,956
- Deferred charges and accrued income -€1,568
no longer reported in 2025 (was €1,568)
- Profit (loss) carried forward -€66,207
down €66,207 (-99.4%), from €66,585 to €377
- Trade debts -€3,354
down €3,354 (-72.4%), from €4,634 to €1,279
- Other debts -€2,283
no longer reported in 2025 (was €2,283)
- Taxes -€10,726
down €10,726 (-91.5%), from €11,717 to €990
- Gross operating margin +€2,687
up €2,687 (+4.1%), from €65,860 to €68,547
- Depreciation +€1,427
up €1,427 (+14.9%), from €9,598 to €11,025
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 | €150,218 | €78,990 | -€71,227 | -47.4% |
| Fixed assets | 21/28 | €38,615 | €28,603 | -€10,012 | -25.9% |
| Tangible fixed assets | 22/27 | €38,615 | €28,603 | -€10,012 | -25.9% |
| Plant, machinery and equipment | 23 | €9,521 | €7,465 | -€2,056 | -21.6% |
| Furniture and vehicles | 24 | €29,095 | €21,139 | -€7,956 | -27.3% |
| Current assets | 29/58 | €111,602 | €50,387 | -€61,215 | -54.9% |
| Amounts receivable within one year | 40/41 | €5,250 | €24,623 | +€19,373 | +369% |
| Other amounts receivable | 41 | €5,250 | €24,623 | +€19,373 | +369% |
| Cash at bank and in hand | 54/58 | €104,784 | €25,764 | -€79,021 | -75.4% |
| Deferred charges and accrued income | 490/1 | €1,568 | - | -€1,568 | |
| Total equity and liabilities | 10/49 | €150,218 | €78,990 | -€71,227 | -47.4% |
| Equity | 10/15 | €134,085 | €67,877 | -€66,207 | -49.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €65,000 | €65,000 | = | 0.0% |
| Distributable reserves | 133 | €65,000 | €65,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,585 | €377 | -€66,207 | -99.4% |
| Amounts payable | 17/49 | €16,133 | €11,113 | -€5,020 | -31.1% |
| Amounts payable within one year | 42/48 | €16,133 | €11,113 | -€5,020 | -31.1% |
| Trade debts | 44 | €4,634 | €1,279 | -€3,354 | -72.4% |
| Suppliers | 440/4 | €4,634 | €1,279 | -€3,354 | -72.4% |
| Taxes, remuneration and social security | 45 | €9,216 | €9,833 | +€618 | +6.7% |
| Taxes | 450/3 | €9,216 | €9,833 | +€618 | +6.7% |
| Other amounts payable | 47/48 | €2,283 | - | -€2,283 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,598 | €11,025 | +€1,427 | +14.9% |
| Other operating charges | 640/8 | €566 | €857 | +€291 | +51.5% |
| Gross operating margin | 9900 | €65,860 | €68,547 | +€2,687 | +4.1% |
| Operating profit (loss) | 9901 | €55,696 | €56,665 | +€969 | +1.7% |
| Financial income | 75/76B | €109 | €176 | +€67 | +60.9% |
| Recurring financial income | 75 | €109 | €176 | +€67 | +60.9% |
| Financial charges | 65/66B | €97 | €58 | -€39 | -40.2% |
| Recurring financial charges | 65 | €97 | €58 | -€39 | -40.2% |
| Profit (loss) for the period before taxes | 9903 | €55,709 | €56,783 | +€1,074 | +1.9% |
| Income taxes | 67/77 | €11,717 | €990 | -€10,726 | -91.5% |
| Profit (loss) for the period | 9904 | €43,992 | €55,793 | +€11,801 | +26.8% |
| Profit (loss) for the period to be appropriated | 9905 | €43,992 | €55,793 | +€11,801 | +26.8% |
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.