CONSULTLY: 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.
CONSULTLY
Largest movements
- Receivables after one year +€95,000
up €95,000 (+475.0%), from €20,000 to €115,000
- Receivables within one year +€40,008
up €40,008 (+146.7%), from €27,279 to €67,287
- Tangible fixed assets -€17,842
down €17,842 (-39.6%), from €45,052 to €27,210
- Cash -€13,013
down €13,013 (-30.0%), from €43,427 to €30,415
mainly Receivables after one year (-€95,000) and Receivables within one year (-€40,008)
- Deferred charges and accrued income +€6,749
up €6,749 (+248.3%), from €2,718 to €9,467
- Debts after one year +€63,059
up €63,059 (+915.0%), from €6,892 to €69,950
- Profit (loss) carried forward +€43,502
up €43,502 (+56.7%), from €76,764 to €120,265
- Current portion of long-term debt +€14,771
up €14,771 (+131.1%), from €11,266 to €26,037
- Trade debts -€10,669
down €10,669 (-95.9%), from €11,123 to €454
- Gross operating margin +€8,003
up €8,003 (+12.6%), from €63,454 to €71,457
- Depreciation -€4,112
down €4,112 (-44.7%), from €9,209 to €5,097
- Taxes +€2,520
up €2,520 (+25.2%), from €10,000 to €12,520
- Other operating charges -€1,645
down €1,645 (-62.1%), from €2,650 to €1,005
- Financial charges +€1,284
up €1,284 (+65.6%), from €1,957 to €3,241
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 | €138,494 | €249,396 | +€110,901 | +80.1% |
| Fixed assets | 21/28 | €45,070 | €27,228 | -€17,842 | -39.6% |
| Tangible fixed assets | 22/27 | €45,052 | €27,210 | -€17,842 | -39.6% |
| Furniture and vehicles | 24 | €45,052 | €27,210 | -€17,842 | -39.6% |
| Financial fixed assets | 28 | €18 | €18 | = | 0.0% |
| Current assets | 29/58 | €93,425 | €222,168 | +€128,744 | +137.8% |
| Amounts receivable after more than one year | 29 | €20,000 | €115,000 | +€95,000 | +475.0% |
| Other amounts receivable | 291 | €20,000 | €115,000 | +€95,000 | +475.0% |
| Amounts receivable within one year | 40/41 | €27,279 | €67,287 | +€40,008 | +146.7% |
| Other amounts receivable | 41 | €27,279 | €67,287 | +€40,008 | +146.7% |
| Cash at bank and in hand | 54/58 | €43,427 | €30,415 | -€13,013 | -30.0% |
| Deferred charges and accrued income | 490/1 | €2,718 | €9,467 | +€6,749 | +248.3% |
| Total equity and liabilities | 10/49 | €138,494 | €249,396 | +€110,901 | +80.1% |
| Equity | 10/15 | €79,764 | €123,265 | +€43,502 | +54.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,764 | €120,265 | +€43,502 | +56.7% |
| Amounts payable | 17/49 | €58,731 | €126,131 | +€67,400 | +114.8% |
| Amounts payable after more than one year | 17 | €6,892 | €69,950 | +€63,059 | +915.0% |
| Financial debts | 170/4 | €6,892 | €69,950 | +€63,059 | +915.0% |
| Amounts payable within one year | 42/48 | €51,839 | €56,180 | +€4,341 | +8.4% |
| Current portion of amounts payable after more than one year | 42 | €11,266 | €26,037 | +€14,771 | +131.1% |
| Trade debts | 44 | €11,123 | €454 | -€10,669 | -95.9% |
| Suppliers | 440/4 | €11,123 | €454 | -€10,669 | -95.9% |
| Taxes, remuneration and social security | 45 | €29,451 | €29,689 | +€238 | +0.8% |
| Taxes | 450/3 | €27,451 | €27,689 | +€238 | +0.9% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,209 | €5,097 | -€4,112 | -44.7% |
| Other operating charges | 640/8 | €2,650 | €1,005 | -€1,645 | -62.1% |
| Non-recurring operating charges | 66A | - | €6,092 | +€6,092 | |
| Gross operating margin | 9900 | €63,454 | €71,457 | +€8,003 | +12.6% |
| Operating profit (loss) | 9901 | €51,594 | €59,262 | +€7,668 | +14.9% |
| Financial income | 75/76B | €28 | €0 | -€28 | -99.4% |
| Recurring financial income | 75 | €28 | €0 | -€28 | -99.4% |
| Financial charges | 65/66B | €1,957 | €3,241 | +€1,284 | +65.6% |
| Recurring financial charges | 65 | €1,957 | €3,241 | +€1,284 | +65.6% |
| Profit (loss) for the period before taxes | 9903 | €49,665 | €56,021 | +€6,356 | +12.8% |
| Income taxes | 67/77 | €10,000 | €12,520 | +€2,520 | +25.2% |
| Profit (loss) for the period | 9904 | €39,665 | €43,502 | +€3,836 | +9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €39,665 | €43,502 | +€3,836 | +9.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.