CONSULTO & MANAGEMENT: 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.
CONSULTO & MANAGEMENT
Largest movements
- Receivables within one year +€43,558
up €43,558 (+61.4%), from €70,943 to €114,501
of which Trade receivables: +€28,057
- Deferred charges and accrued income -€10,800
down €10,800 (-25.0%), from €43,200 to €32,400
- Reserves +€22,000
up €22,000 (+73.7%), from €29,855 to €51,855
of which Distributable reserves: +€22,000
- Tax, wage and social debts +€10,450
up €10,450 (+472%), from €2,213 to €12,662
- Other debts +€10,059
up €10,059 (+1,257%), from €800 to €10,859
- Trade debts -€9,483
down €9,483 (-48.2%), from €19,692 to €10,209
- Gross operating margin +€42,393
up €42,393 (+7,858%), from €540 to €42,932
- Taxes +€11,594
up €11,594 (+1,098%), from €1,056 to €12,650
- Financial income +€873
up €873 (+28.4%), from €3,078 to €3,950
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 | €121,442 | €154,152 | +€32,710 | +26.9% |
| Fixed assets | 21/28 | €4,902 | €3,638 | -€1,264 | -25.8% |
| Tangible fixed assets | 22/27 | €4,902 | €3,638 | -€1,264 | -25.8% |
| Plant, machinery and equipment | 23 | €512 | €344 | -€169 | -32.9% |
| Furniture and vehicles | 24 | €4,390 | €3,295 | -€1,095 | -24.9% |
| Current assets | 29/58 | €116,540 | €150,514 | +€33,974 | +29.2% |
| Amounts receivable within one year | 40/41 | €70,943 | €114,501 | +€43,558 | +61.4% |
| Trade receivables | 40 | €11,873 | €39,930 | +€28,057 | +236% |
| Other amounts receivable | 41 | €59,070 | €74,571 | +€15,501 | +26.2% |
| Cash at bank and in hand | 54/58 | €2,397 | €3,613 | +€1,216 | +50.7% |
| Deferred charges and accrued income | 490/1 | €43,200 | €32,400 | -€10,800 | -25.0% |
| Total equity and liabilities | 10/49 | €121,442 | €154,152 | +€32,710 | +26.9% |
| Equity | 10/15 | €98,738 | €120,405 | +€21,668 | +21.9% |
| Contributions | 10/11 | €68,550 | €68,550 | = | 0.0% |
| Reserves | 13 | €29,855 | €51,855 | +€22,000 | +73.7% |
| Non-distributable reserves | 130/1 | €6,855 | €6,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,855 | €6,855 | = | 0.0% |
| Distributable reserves | 133 | €23,000 | €45,000 | +€22,000 | +95.7% |
| Profit (loss) carried forward | 14 | €333 | €0 | -€332 | -99.9% |
| Amounts payable | 17/49 | €22,704 | €33,747 | +€11,043 | +48.6% |
| Amounts payable within one year | 42/48 | €22,704 | €33,730 | +€11,026 | +48.6% |
| Trade debts | 44 | €19,692 | €10,209 | -€9,483 | -48.2% |
| Suppliers | 440/4 | €19,692 | €10,209 | -€9,483 | -48.2% |
| Taxes, remuneration and social security | 45 | €2,213 | €12,662 | +€10,450 | +472% |
| Taxes | 450/3 | €2,213 | €12,662 | +€10,450 | +472% |
| Other amounts payable | 47/48 | €800 | €10,859 | +€10,059 | +1,257% |
| Accrued charges and deferred income | 492/3 | - | €17 | +€17 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,255 | €1,264 | +€9 | +0.7% |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | €540 | €42,932 | +€42,393 | +7,858% |
| Operating profit (loss) | 9901 | -€856 | €41,524 | +€42,380 | |
| Financial income | 75/76B | €3,078 | €3,950 | +€873 | +28.4% |
| Recurring financial income | 75 | €3,078 | €3,950 | +€873 | +28.4% |
| Financial charges | 65/66B | €248 | €298 | +€50 | +20.3% |
| Recurring financial charges | 65 | €248 | €298 | +€50 | +20.3% |
| Profit (loss) for the period before taxes | 9903 | €1,974 | €45,177 | +€43,203 | +2,189% |
| Income taxes | 67/77 | €1,056 | €12,650 | +€11,594 | +1,098% |
| Profit (loss) for the period | 9904 | €918 | €32,527 | +€31,609 | +3,444% |
| Profit (loss) for the period to be appropriated | 9905 | €918 | €32,527 | +€31,609 | +3,444% |
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 15 October 2026 via checked.be.