CONSULTRANS: 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.
CONSULTRANS
Largest movements
- Cash -€8,771
down €8,771 (-15.2%), from €57,539 to €48,768
mainly Investment in fixed assets (net) (-€8,387) and Net result for the year (-€3,528)
- Tangible fixed assets +€4,443
up €4,443 (+10.8%), from €41,152 to €45,594
- Deferred charges and accrued income +€2,022
new in 2025: €2,022
- Profit (loss) carried forward -€3,528
down €3,528 (-21.6%), from -€16,330 to -€19,858
- Trade debts +€1,379
up €1,379 (+387.3%), from €356 to €1,735
- Other debts -€1,004
down €1,004 (-75.1%), from €1,337 to €333
- Other operating charges +€973
up €973 (+207.1%), from €470 to €1,442
- Depreciation +€462
up €462 (+13.3%), from €3,482 to €3,944
- Gross operating margin -€292
down €292 (-13.6%), from €2,147 to €1,855
- Financial charges +€82
new in 2025: €82
- Financial income +€41
up €41 (+120.7%), from €34 to €75
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 | €99,561 | €96,407 | -€3,153 | -3.2% |
| Fixed assets | 21/28 | €41,152 | €45,594 | +€4,443 | +10.8% |
| Tangible fixed assets | 22/27 | €41,152 | €45,594 | +€4,443 | +10.8% |
| Land and buildings | 22 | €41,152 | €45,594 | +€4,443 | +10.8% |
| Current assets | 29/58 | €58,409 | €50,813 | -€7,596 | -13.0% |
| Amounts receivable within one year | 40/41 | €870 | €23 | -€847 | -97.4% |
| Trade receivables | 40 | €500 | - | -€500 | |
| Other amounts receivable | 41 | €370 | €23 | -€347 | -93.9% |
| Cash at bank and in hand | 54/58 | €57,539 | €48,768 | -€8,771 | -15.2% |
| Deferred charges and accrued income | 490/1 | - | €2,022 | +€2,022 | |
| Total equity and liabilities | 10/49 | €99,561 | €96,407 | -€3,153 | -3.2% |
| Equity | 10/15 | €97,867 | €94,339 | -€3,528 | -3.6% |
| Contributions | 10/11 | €10,337 | €10,337 | = | 0.0% |
| Reserves | 13 | €103,860 | €103,860 | = | 0.0% |
| Distributable reserves | 133 | €103,860 | €103,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,330 | -€19,858 | -€3,528 | -21.6% |
| Amounts payable | 17/49 | €1,693 | €2,068 | +€375 | +22.1% |
| Amounts payable within one year | 42/48 | €1,693 | €2,068 | +€375 | +22.1% |
| Trade debts | 44 | €356 | €1,735 | +€1,379 | +387.3% |
| Suppliers | 440/4 | €356 | €1,735 | +€1,379 | +387.3% |
| Other amounts payable | 47/48 | €1,337 | €333 | -€1,004 | -75.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,482 | €3,944 | +€462 | +13.3% |
| Other operating charges | 640/8 | €470 | €1,442 | +€973 | +207.1% |
| Gross operating margin | 9900 | €2,147 | €1,855 | -€292 | -13.6% |
| Operating profit (loss) | 9901 | -€1,805 | -€3,532 | -€1,727 | -95.7% |
| Financial income | 75/76B | €34 | €75 | +€41 | +120.7% |
| Recurring financial income | 75 | €34 | €75 | +€41 | +120.7% |
| Financial charges | 65/66B | - | €82 | +€82 | |
| Recurring financial charges | 65 | - | €82 | +€82 | |
| Profit (loss) for the period before taxes | 9903 | -€1,771 | -€3,538 | -€1,767 | -99.8% |
| Income taxes | 67/77 | €16 | -€10 | -€26 | |
| Profit (loss) for the period | 9904 | -€1,787 | -€3,528 | -€1,741 | -97.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,787 | -€3,528 | -€1,741 | -97.4% |
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 10 October 2026 via checked.be.