CONSULTORA: 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.
CONSULTORA
Largest movements
- Current investments -€27,032
down €27,032 (-46.4%), from €58,295 to €31,264
- Cash +€18,889
up €18,889 (+56.9%), from €33,222 to €52,112
mainly Current investments (+€27,032) and Receivables within one year (+€10,436)
- Receivables within one year -€10,436
down €10,436 (-90.8%), from €11,494 to €1,059
- Tangible fixed assets -€3,893
down €3,893 (-76.7%), from €5,076 to €1,183
of which Furniture and vehicles: -€3,442
- Profit (loss) carried forward -€18,826
down €18,826 (-440.7%), from -€4,272 to -€23,097
- Trade debts -€2,012
down €2,012 (-64.7%), from €3,108 to €1,096
- Gross operating margin -€8,192
down €8,192 (-65.2%), from -€12,573 to -€20,766
- Financial income +€5,382
up €5,382 (+652.6%), from €825 to €6,206
- Depreciation -€1,968
down €1,968 (-33.6%), from €5,860 to €3,893
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 | €109,954 | €87,527 | -€22,427 | -20.4% |
| Fixed assets | 21/28 | €5,346 | €1,453 | -€3,893 | -72.8% |
| Tangible fixed assets | 22/27 | €5,076 | €1,183 | -€3,893 | -76.7% |
| Plant, machinery and equipment | 23 | €495 | €44 | -€451 | -91.1% |
| Furniture and vehicles | 24 | €4,581 | €1,139 | -€3,442 | -75.1% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €104,609 | €86,074 | -€18,534 | -17.7% |
| Amounts receivable within one year | 40/41 | €11,494 | €1,059 | -€10,436 | -90.8% |
| Other amounts receivable | 41 | €11,494 | €1,059 | -€10,436 | -90.8% |
| Current investments | 50/53 | €58,295 | €31,264 | -€27,032 | -46.4% |
| Cash at bank and in hand | 54/58 | €33,222 | €52,112 | +€18,889 | +56.9% |
| Deferred charges and accrued income | 490/1 | €1,597 | €1,640 | +€44 | +2.7% |
| Total equity and liabilities | 10/49 | €109,954 | €87,527 | -€22,427 | -20.4% |
| Equity | 10/15 | €104,856 | €86,030 | -€18,826 | -18.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €90,536 | €90,536 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €88,677 | €88,677 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,272 | -€23,097 | -€18,826 | -440.7% |
| Amounts payable | 17/49 | €5,098 | €1,497 | -€3,601 | -70.6% |
| Amounts payable after more than one year | 17 | €338 | - | -€338 | |
| Financial debts | 170/4 | €338 | - | -€338 | |
| Amounts payable within one year | 42/48 | €4,760 | €1,497 | -€3,264 | -68.6% |
| Current portion of amounts payable after more than one year | 42 | €1,309 | €338 | -€971 | -74.2% |
| Trade debts | 44 | €3,108 | €1,096 | -€2,012 | -64.7% |
| Suppliers | 440/4 | €3,108 | €1,096 | -€2,012 | -64.7% |
| Taxes, remuneration and social security | 45 | €344 | €63 | -€281 | -81.8% |
| Taxes | 450/3 | €344 | €63 | -€281 | -81.8% |
| Non-recurring operating income | 76A | €3,890 | - | -€3,890 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,860 | €3,893 | -€1,968 | -33.6% |
| Other operating charges | 640/8 | €185 | - | -€185 | |
| Gross operating margin | 9900 | -€12,573 | -€20,766 | -€8,192 | -65.2% |
| Operating profit (loss) | 9901 | -€18,618 | -€24,658 | -€6,040 | -32.4% |
| Financial income | 75/76B | €825 | €6,206 | +€5,382 | +652.6% |
| Recurring financial income | 75 | €825 | €6,206 | +€5,382 | +652.6% |
| Financial charges | 65/66B | €282 | €141 | -€141 | -50.0% |
| Recurring financial charges | 65 | €282 | €141 | -€141 | -50.0% |
| Profit (loss) for the period before taxes | 9903 | -€18,076 | -€18,593 | -€517 | -2.9% |
| Income taxes | 67/77 | €252 | €232 | -€19 | -7.7% |
| Profit (loss) for the period | 9904 | -€18,328 | -€18,826 | -€498 | -2.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,328 | -€18,826 | -€498 | -2.7% |
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 8 October 2026 via checked.be.