CONSULTOPOLIS: 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.
CONSULTOPOLIS
Largest movements
- Receivables within one year -€176,328
down €176,328 (-57.4%), from €307,170 to €130,842
of which Other amounts receivable: -€194,086
- Cash +€82,528
up €82,528 (+510.3%), from €16,171 to €98,699
mainly Receivables within one year (+€176,328) and Net result for the year (+€108,708)
- Receivables after one year +€54,000
new in 2025: €54,000
- Tangible fixed assets -€40,217
down €40,217 (-3.2%), from €1.3m to €1.2m
of which Land and buildings: -€31,366
- Debts after one year -€67,858
down €67,858 (-6.8%), from €995,100 to €927,242
- Reserves +€60,043
up €60,043 (+13.9%), from €430,521 to €490,564
- Advances received -€33,695
no longer reported in 2025 (was €33,695)
- Short-term financial debts -€29,950
no longer reported in 2025 (was €29,950)
- Tax, wage and social debts -€16,423
down €16,423 (-24.3%), from €67,709 to €51,286
- Gross operating margin -€39,185
down €39,185 (-13.6%), from €287,296 to €248,111
- Taxes -€13,240
down €13,240 (-15.2%), from €87,037 to €73,798
- Financial charges -€7,476
down €7,476 (-23.5%), from €31,833 to €24,357
- Other operating charges -€4,619
down €4,619 (-25.0%), from €18,464 to €13,845
- Depreciation +€3,082
up €3,082 (+8.3%), from €37,135 to €40,217
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 | €1,631,990 | €1,547,466 | -€84,524 | -5.2% |
| Fixed assets | 21/28 | €1,290,511 | €1,250,321 | -€40,190 | -3.1% |
| Tangible fixed assets | 22/27 | €1,266,756 | €1,226,539 | -€40,217 | -3.2% |
| Land and buildings | 22 | €1,232,764 | €1,201,398 | -€31,366 | -2.5% |
| Furniture and vehicles | 24 | €33,992 | €25,141 | -€8,851 | -26.0% |
| Financial fixed assets | 28 | €23,755 | €23,782 | +€27 | +0.1% |
| Current assets | 29/58 | €341,480 | €297,145 | -€44,334 | -13.0% |
| Amounts receivable after more than one year | 29 | - | €54,000 | +€54,000 | |
| Trade receivables | 290 | - | €54,000 | +€54,000 | |
| Amounts receivable within one year | 40/41 | €307,170 | €130,842 | -€176,328 | -57.4% |
| Trade receivables | 40 | - | €17,759 | +€17,759 | |
| Other amounts receivable | 41 | €307,170 | €113,083 | -€194,086 | -63.2% |
| Cash at bank and in hand | 54/58 | €16,171 | €98,699 | +€82,528 | +510.3% |
| Deferred charges and accrued income | 490/1 | €18,139 | €13,604 | -€4,535 | -25.0% |
| Total equity and liabilities | 10/49 | €1,631,990 | €1,547,466 | -€84,524 | -5.2% |
| Equity | 10/15 | €430,521 | €490,564 | +€60,043 | +13.9% |
| Reserves | 13 | €430,521 | €490,564 | +€60,043 | +13.9% |
| Distributable reserves | 133 | €430,521 | €490,564 | +€60,043 | +13.9% |
| Amounts payable | 17/49 | €1,201,469 | €1,056,902 | -€144,568 | -12.0% |
| Amounts payable after more than one year | 17 | €995,100 | €927,242 | -€67,858 | -6.8% |
| Financial debts | 170/4 | €995,100 | €927,242 | -€67,858 | -6.8% |
| Amounts payable within one year | 42/48 | €206,370 | €129,660 | -€76,710 | -37.2% |
| Current portion of amounts payable after more than one year | 42 | €59,780 | €74,134 | +€14,354 | +24.0% |
| Financial debts | 43 | €29,950 | - | -€29,950 | |
| Credit institutions | 430/8 | €29,950 | - | -€29,950 | |
| Trade debts | 44 | €15,236 | €4,240 | -€10,996 | -72.2% |
| Suppliers | 440/4 | €15,236 | €4,240 | -€10,996 | -72.2% |
| Advances received on contracts in progress | 46 | €33,695 | - | -€33,695 | |
| Taxes, remuneration and social security | 45 | €67,709 | €51,286 | -€16,423 | -24.3% |
| Taxes | 450/3 | €67,709 | €51,286 | -€16,423 | -24.3% |
| Non-recurring operating income | 76A | €8,577 | €1,447 | -€7,130 | -83.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,135 | €40,217 | +€3,082 | +8.3% |
| Other operating charges | 640/8 | €18,464 | €13,845 | -€4,619 | -25.0% |
| Non-recurring operating charges | 66A | €2,044 | - | -€2,044 | |
| Gross operating margin | 9900 | €287,296 | €248,111 | -€39,185 | -13.6% |
| Operating profit (loss) | 9901 | €229,654 | €194,049 | -€35,605 | -15.5% |
| Financial income | 75/76B | €13,029 | €12,813 | -€216 | -1.7% |
| Recurring financial income | 75 | €13,029 | €12,813 | -€216 | -1.7% |
| Financial charges | 65/66B | €31,833 | €24,357 | -€7,476 | -23.5% |
| Recurring financial charges | 65 | €31,833 | €24,357 | -€7,476 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | €210,851 | €182,506 | -€28,345 | -13.4% |
| Income taxes | 67/77 | €87,037 | €73,798 | -€13,240 | -15.2% |
| Profit (loss) for the period | 9904 | €123,814 | €108,708 | -€15,105 | -12.2% |
| Profit (loss) for the period to be appropriated | 9905 | €123,814 | €108,708 | -€15,105 | -12.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.