CONSULTRAN: 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.
CONSULTRAN
Largest movements
- Cash +€21,496
up €21,496 (+30.9%), from €69,669 to €91,164
mainly Other debts (+€47,890) and Net result for the year (+€35,513)
- Receivables within one year -€9,299
down €9,299 (-25.2%), from €36,876 to €27,577
of which Other amounts receivable: -€11,374
- Tangible fixed assets -€5,510
down €5,510 (-3.1%), from €178,824 to €173,314
of which Land and buildings: -€4,602
- Other debts +€47,890
up €47,890 (+51.9%), from €92,317 to €140,208
- Profit (loss) carried forward -€44,487
down €44,487 (-35.1%), from €126,905 to €82,418
- Gross operating margin -€6,407
down €6,407 (-10.8%), from €59,191 to €52,784
- Other operating charges -€1,618
down €1,618 (-93.4%), from €1,732 to €114
- Taxes -€1,054
down €1,054 (-9.7%), from €10,871 to €9,817
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 | €288,758 | €295,845 | +€7,087 | +2.5% |
| Fixed assets | 21/28 | €178,824 | €173,314 | -€5,510 | -3.1% |
| Tangible fixed assets | 22/27 | €178,824 | €173,314 | -€5,510 | -3.1% |
| Land and buildings | 22 | €167,720 | €163,118 | -€4,602 | -2.7% |
| Furniture and vehicles | 24 | €2,130 | €2,449 | +€319 | +15.0% |
| Other tangible fixed assets | 26 | €8,973 | €7,747 | -€1,227 | -13.7% |
| Current assets | 29/58 | €109,935 | €122,532 | +€12,597 | +11.5% |
| Amounts receivable within one year | 40/41 | €36,876 | €27,577 | -€9,299 | -25.2% |
| Trade receivables | 40 | €22,819 | €24,894 | +€2,075 | +9.1% |
| Other amounts receivable | 41 | €14,057 | €2,683 | -€11,374 | -80.9% |
| Cash at bank and in hand | 54/58 | €69,669 | €91,164 | +€21,496 | +30.9% |
| Deferred charges and accrued income | 490/1 | €3,390 | €3,790 | +€400 | +11.8% |
| Total equity and liabilities | 10/49 | €288,758 | €295,845 | +€7,087 | +2.5% |
| Equity | 10/15 | €182,127 | €137,640 | -€44,487 | -24.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €36,622 | €36,622 | = | 0.0% |
| Distributable reserves | 133 | €36,622 | €36,622 | = | 0.0% |
| Profit (loss) carried forward | 14 | €126,905 | €82,418 | -€44,487 | -35.1% |
| Amounts payable | 17/49 | €106,631 | €158,205 | +€51,574 | +48.4% |
| Amounts payable within one year | 42/48 | €106,631 | €158,205 | +€51,574 | +48.4% |
| Trade debts | 44 | €381 | €1,383 | +€1,002 | +262.9% |
| Suppliers | 440/4 | €381 | €1,383 | +€1,002 | +262.9% |
| Taxes, remuneration and social security | 45 | €13,933 | €16,615 | +€2,682 | +19.3% |
| Taxes | 450/3 | €13,933 | €16,615 | +€2,682 | +19.3% |
| Other amounts payable | 47/48 | €92,317 | €140,208 | +€47,890 | +51.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,853 | €7,257 | +€404 | +5.9% |
| Other operating charges | 640/8 | €1,732 | €114 | -€1,618 | -93.4% |
| Gross operating margin | 9900 | €59,191 | €52,784 | -€6,407 | -10.8% |
| Operating profit (loss) | 9901 | €50,606 | €45,413 | -€5,193 | -10.3% |
| Financial income | 75/76B | €4 | €66 | +€62 | +1498.1% |
| Recurring financial income | 75 | €4 | €66 | +€62 | +1498.1% |
| Financial charges | 65/66B | €131 | €150 | +€19 | +14.5% |
| Recurring financial charges | 65 | €131 | €150 | +€19 | +14.5% |
| Profit (loss) for the period before taxes | 9903 | €50,479 | €45,329 | -€5,149 | -10.2% |
| Income taxes | 67/77 | €10,871 | €9,817 | -€1,054 | -9.7% |
| Profit (loss) for the period | 9904 | €39,608 | €35,513 | -€4,095 | -10.3% |
| Profit (loss) for the period to be appropriated | 9905 | €39,608 | €35,513 | -€4,095 | -10.3% |
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 4 October 2026 via checked.be.