CONSULTRIX: 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.
CONSULTRIX
Largest movements
- Tangible fixed assets -€71,983
down €71,983 (-7.6%), from €942,359 to €870,375
of which Land and buildings: -€52,529
- Cash +€33,280
up €33,280 (+310.3%), from €10,724 to €44,004
mainly Short-term financial debts (+€159,165) and Depreciation (+€85,970)
- Current investments +€22,523
up €22,523 (+49.9%), from €45,176 to €67,699
- Stocks and contracts -€19,626
down €19,626 (-61.6%), from €31,882 to €12,256
- Debts after one year -€239,393
down €239,393 (-31.3%), from €765,664 to €526,272
- Short-term financial debts +€159,165
up €159,165 (+1646.6%), from €9,666 to €168,831
of which Credit institutions: +€159,165
- Trade debts +€22,686
up €22,686 (+32.2%), from €70,546 to €93,232
- Reserves +€14,886
up €14,886 (+10.8%), from €137,704 to €152,589
of which Distributable reserves: +€19,522
- Current portion of long-term debt +€12,480
up €12,480 (+19.5%), from €64,142 to €76,622
- Gross operating margin +€66,340
up €66,340 (+16.8%), from €394,876 to €461,216
- Staff costs +€26,816
up €26,816 (+10.6%), from €253,355 to €280,172
- Other operating charges +€15,414
up €15,414 (+242.6%), from €6,355 to €21,769
- Taxes +€8,034
up €8,034 (+52.6%), from €15,276 to €23,310
- Financial income +€7,705
up €7,705 (+674.2%), from €1,143 to €8,848
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 | €1,221,087 | €1,191,012 | -€30,075 | -2.5% |
| Fixed assets | 21/28 | €942,359 | €870,375 | -€71,983 | -7.6% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €942,359 | €870,375 | -€71,983 | -7.6% |
| Land and buildings | 22 | €876,619 | €824,090 | -€52,529 | -6.0% |
| Plant, machinery and equipment | 23 | €26,548 | €13,944 | -€12,604 | -47.5% |
| Furniture and vehicles | 24 | €39,192 | €32,341 | -€6,850 | -17.5% |
| Current assets | 29/58 | €278,728 | €320,636 | +€41,909 | +15.0% |
| Stocks and contracts in progress | 3 | €31,882 | €12,256 | -€19,626 | -61.6% |
| Stocks | 30/36 | €31,882 | €12,256 | -€19,626 | -61.6% |
| Amounts receivable within one year | 40/41 | €183,544 | €190,320 | +€6,777 | +3.7% |
| Trade receivables | 40 | €183,544 | €166,026 | -€17,518 | -9.5% |
| Other amounts receivable | 41 | €0 | €24,295 | +€24,295 | |
| Current investments | 50/53 | €45,176 | €67,699 | +€22,523 | +49.9% |
| Cash at bank and in hand | 54/58 | €10,724 | €44,004 | +€33,280 | +310.3% |
| Deferred charges and accrued income | 490/1 | €7,402 | €6,356 | -€1,046 | -14.1% |
| Total equity and liabilities | 10/49 | €1,221,087 | €1,191,012 | -€30,075 | -2.5% |
| Equity | 10/15 | €198,864 | €213,749 | +€14,886 | +7.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €42,560 | €42,560 | = | 0.0% |
| Reserves | 13 | €137,704 | €152,589 | +€14,886 | +10.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €77,692 | €73,056 | -€4,636 | -6.0% |
| Distributable reserves | 133 | €58,152 | €77,674 | +€19,522 | +33.6% |
| Provisions and deferred taxes | 16 | €25,144 | €23,599 | -€1,545 | -6.1% |
| Deferred taxes | 168 | €25,144 | €23,599 | -€1,545 | -6.1% |
| Amounts payable | 17/49 | €997,078 | €953,663 | -€43,415 | -4.4% |
| Amounts payable after more than one year | 17 | €765,664 | €526,272 | -€239,393 | -31.3% |
| Financial debts | 170/4 | €765,664 | €526,272 | -€239,393 | -31.3% |
| Amounts payable within one year | 42/48 | €221,314 | €427,392 | +€206,078 | +93.1% |
| Current portion of amounts payable after more than one year | 42 | €64,142 | €76,622 | +€12,480 | +19.5% |
| Financial debts | 43 | €9,666 | €168,831 | +€159,165 | +1646.6% |
| Credit institutions | 430/8 | €9,666 | €168,831 | +€159,165 | +1646.6% |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €70,546 | €93,232 | +€22,686 | +32.2% |
| Suppliers | 440/4 | €70,546 | €93,232 | +€22,686 | +32.2% |
| Advances received on contracts in progress | 46 | €1,452 | €0 | -€1,452 | -100.0% |
| Taxes, remuneration and social security | 45 | €65,900 | €70,462 | +€4,562 | +6.9% |
| Taxes | 450/3 | €14,323 | €18,174 | +€3,851 | +26.9% |
| Remuneration and social security | 454/9 | €51,576 | €52,287 | +€711 | +1.4% |
| Other amounts payable | 47/48 | €9,609 | €18,245 | +€8,636 | +89.9% |
| Accrued charges and deferred income | 492/3 | €10,100 | €0 | -€10,100 | -100.0% |
| Non-recurring operating income | 76A | - | €8,550 | +€8,550 | |
| Remuneration, social security and pensions | 62 | €253,355 | €280,172 | +€26,816 | +10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,166 | €85,970 | +€2,803 | +3.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €3,107 | +€3,107 | |
| Other operating charges | 640/8 | €6,355 | €21,769 | +€15,414 | +242.6% |
| Non-recurring operating charges | 66A | - | €16,500 | +€16,500 | |
| Gross operating margin | 9900 | €394,876 | €461,216 | +€66,340 | +16.8% |
| Operating profit (loss) | 9901 | €52,000 | €53,699 | +€1,699 | +3.3% |
| Financial income | 75/76B | €1,143 | €8,848 | +€7,705 | +674.2% |
| Recurring financial income | 75 | €1,143 | €8,848 | +€7,705 | +674.2% |
| Financial charges | 65/66B | €30,212 | €25,896 | -€4,316 | -14.3% |
| Recurring financial charges | 65 | €30,212 | €25,896 | -€4,316 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €22,930 | €36,651 | +€13,720 | +59.8% |
| Transfer from deferred taxes | 780 | €1,545 | €1,545 | = | 0.0% |
| Income taxes | 67/77 | €15,276 | €23,310 | +€8,034 | +52.6% |
| Profit (loss) for the period | 9904 | €9,200 | €14,886 | +€5,686 | +61.8% |
| Transfer from tax-exempt reserves | 789 | €4,636 | €4,636 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,836 | €19,522 | +€5,686 | +41.1% |
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 3 October 2026 via checked.be.