CONSULTREF: 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.
CONSULTREF
Largest movements
- Tangible fixed assets -€8,910
down €8,910 (-49.1%), from €18,139 to €9,229
of which Furniture and vehicles: -€8,711
- Cash -€8,407
down €8,407 (-19.2%), from €43,767 to €35,359
mainly Net result for the year (-€14,186) and Other debts (-€3,326)
- Receivables within one year -€1,630
down €1,630 (-85.4%), from €1,908 to €278
of which Trade receivables: -€1,517
- Deferred charges and accrued income +€1,621
up €1,621 (+235.0%), from €690 to €2,311
- Profit (loss) carried forward -€14,186
down €14,186 (-45.4%), from €31,218 to €17,032
- Other debts -€3,326
down €3,326 (-11.9%), from €27,843 to €24,517
- Gross operating margin -€5,758
down €5,758, from €2,413 to -€3,345
- Other operating charges +€474
up €474 (+72.3%), from €655 to €1,129
- Financial charges +€311
up €311 (+279.1%), from €112 to €423
- Depreciation -€228
down €228 (-2.5%), from €9,138 to €8,910
- Taxes +€90
up €90 (+31.0%), from €289 to €378
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 | €64,504 | €47,177 | -€17,326 | -26.9% |
| Fixed assets | 21/28 | €18,139 | €9,229 | -€8,910 | -49.1% |
| Tangible fixed assets | 22/27 | €18,139 | €9,229 | -€8,910 | -49.1% |
| Plant, machinery and equipment | 23 | €560 | €361 | -€199 | -35.6% |
| Furniture and vehicles | 24 | €17,579 | €8,868 | -€8,711 | -49.6% |
| Current assets | 29/58 | €46,365 | €37,949 | -€8,416 | -18.2% |
| Amounts receivable within one year | 40/41 | €1,908 | €278 | -€1,630 | -85.4% |
| Trade receivables | 40 | €1,517 | - | -€1,517 | |
| Other amounts receivable | 41 | €391 | €278 | -€113 | -28.9% |
| Cash at bank and in hand | 54/58 | €43,767 | €35,359 | -€8,407 | -19.2% |
| Deferred charges and accrued income | 490/1 | €690 | €2,311 | +€1,621 | +235.0% |
| Total equity and liabilities | 10/49 | €64,504 | €47,177 | -€17,326 | -26.9% |
| Equity | 10/15 | €36,218 | €22,032 | -€14,186 | -39.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,218 | €17,032 | -€14,186 | -45.4% |
| Amounts payable | 17/49 | €28,286 | €25,145 | -€3,141 | -11.1% |
| Amounts payable within one year | 42/48 | €28,168 | €25,132 | -€3,036 | -10.8% |
| Trade debts | 44 | €36 | €236 | +€200 | +556.6% |
| Suppliers | 440/4 | €36 | €236 | +€200 | +556.6% |
| Taxes, remuneration and social security | 45 | €289 | €378 | +€90 | +31.0% |
| Taxes | 450/3 | €289 | €378 | +€90 | +31.0% |
| Other amounts payable | 47/48 | €27,843 | €24,517 | -€3,326 | -11.9% |
| Accrued charges and deferred income | 492/3 | €118 | €13 | -€105 | -88.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,138 | €8,910 | -€228 | -2.5% |
| Other operating charges | 640/8 | €655 | €1,129 | +€474 | +72.3% |
| Gross operating margin | 9900 | €2,413 | -€3,345 | -€5,758 | |
| Operating profit (loss) | 9901 | -€7,381 | -€13,384 | -€6,003 | -81.3% |
| Financial income | 75/76B | €74 | - | -€74 | |
| Recurring financial income | 75 | €74 | - | -€74 | |
| Financial charges | 65/66B | €112 | €423 | +€311 | +279.1% |
| Recurring financial charges | 65 | €112 | €423 | +€311 | +279.1% |
| Profit (loss) for the period before taxes | 9903 | -€7,418 | -€13,807 | -€6,389 | -86.1% |
| Income taxes | 67/77 | €289 | €378 | +€90 | +31.0% |
| Profit (loss) for the period | 9904 | -€7,707 | -€14,186 | -€6,479 | -84.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,707 | -€14,186 | -€6,479 | -84.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.