CONSULTOLA: 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.
CONSULTOLA
Largest movements
- Cash +€183,194
up €183,194 (+352.6%), from €51,957 to €235,151
mainly Current investments (+€164,000) and Net result for the year (+€62,017)
- Current investments -€164,000
down €164,000 (-56.1%), from €292,293 to €128,293
- Receivables within one year -€7,139
down €7,139 (-15.5%), from €46,174 to €39,035
of which Trade receivables: -€7,059
No liability line moved by more than 1% of the balance sheet total.
- Financial income +€9,583
up €9,583 (+1003.3%), from €955 to €10,539
- Taxes +€3,212
up €3,212 (+14.6%), from €21,982 to €25,194
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 | €410,373 | €418,760 | +€8,388 | +2.0% |
| Fixed assets | 21/28 | €18,652 | €14,778 | -€3,873 | -20.8% |
| Tangible fixed assets | 22/27 | €18,652 | €14,778 | -€3,873 | -20.8% |
| Plant, machinery and equipment | 23 | €2,372 | €1,834 | -€538 | -22.7% |
| Furniture and vehicles | 24 | €16,280 | €12,945 | -€3,335 | -20.5% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €391,721 | €403,982 | +€12,261 | +3.1% |
| Amounts receivable within one year | 40/41 | €46,174 | €39,035 | -€7,139 | -15.5% |
| Trade receivables | 40 | €39,823 | €32,764 | -€7,059 | -17.7% |
| Other amounts receivable | 41 | €6,351 | €6,271 | -€80 | -1.3% |
| Current investments | 50/53 | €292,293 | €128,293 | -€164,000 | -56.1% |
| Cash at bank and in hand | 54/58 | €51,957 | €235,151 | +€183,194 | +352.6% |
| Deferred charges and accrued income | 490/1 | €1,297 | €1,503 | +€206 | +15.9% |
| Total equity and liabilities | 10/49 | €410,373 | €418,760 | +€8,388 | +2.0% |
| Equity | 10/15 | €400,938 | €403,273 | +€2,335 | +0.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €394,738 | €397,073 | +€2,335 | +0.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €394,738 | €397,073 | +€2,335 | +0.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €9,435 | €15,487 | +€6,052 | +64.1% |
| Amounts payable within one year | 42/48 | €9,435 | €15,487 | +€6,052 | +64.1% |
| Financial debts | 43 | €381 | €0 | -€381 | -100.0% |
| Credit institutions | 430/8 | €381 | €0 | -€381 | -100.0% |
| Trade debts | 44 | €1,224 | €2,634 | +€1,410 | +115.2% |
| Suppliers | 440/4 | €1,224 | €2,634 | +€1,410 | +115.2% |
| Taxes, remuneration and social security | 45 | €4,140 | €7,094 | +€2,954 | +71.3% |
| Taxes | 450/3 | €4,140 | €7,094 | +€2,954 | +71.3% |
| Other amounts payable | 47/48 | €3,689 | €5,759 | +€2,070 | +56.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,775 | €8,533 | -€242 | -2.8% |
| Other operating charges | 640/8 | €998 | €1,179 | +€182 | +18.2% |
| Gross operating margin | 9900 | €87,696 | €88,130 | +€434 | +0.5% |
| Operating profit (loss) | 9901 | €77,923 | €78,417 | +€494 | +0.6% |
| Financial income | 75/76B | €955 | €10,539 | +€9,583 | +1003.3% |
| Recurring financial income | 75 | €955 | €10,539 | +€9,583 | +1003.3% |
| Financial charges | 65/66B | €1,198 | €1,745 | +€547 | +45.6% |
| Recurring financial charges | 65 | €1,198 | €1,745 | +€547 | +45.6% |
| Profit (loss) for the period before taxes | 9903 | €77,680 | €87,211 | +€9,531 | +12.3% |
| Income taxes | 67/77 | €21,982 | €25,194 | +€3,212 | +14.6% |
| Profit (loss) for the period | 9904 | €55,698 | €62,017 | +€6,319 | +11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €55,698 | €62,017 | +€6,319 | +11.3% |
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 1 October 2026 via checked.be.