CONSULTUM: 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.
CONSULTUM
Largest movements
- Receivables within one year +€124,786
up €124,786 (+46.8%), from €266,753 to €391,540
of which Other amounts receivable: +€117,780
- Tangible fixed assets +€48,930
up €48,930 (+803.5%), from €6,090 to €55,020
of which Furniture and vehicles: +€39,450
- Other debts +€120,000
new in 2025: €120,000
- Reserves +€91,600
up €91,600 (+13.6%), from €672,757 to €764,357
- Trade debts -€60,129
down €60,129 (-19.6%), from €307,215 to €247,086
- Tax, wage and social debts +€41,686
up €41,686 (+139.1%), from €29,977 to €71,663
of which Taxes: +€49,002
- Current portion of long-term debt -€37,731
down €37,731 (-71.3%), from €52,908 to €15,177
- Gross operating margin +€63,102
up €63,102 (+21.0%), from €299,851 to €362,953
- Staff costs -€16,324
down €16,324 (-13.8%), from €118,281 to €101,957
- Taxes -€10,615
down €10,615 (-17.4%), from €61,160 to €50,546
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 | €1,148,947 | €1,313,500 | +€164,553 | +14.3% |
| Fixed assets | 21/28 | €6,280 | €55,210 | +€48,930 | +779.2% |
| Tangible fixed assets | 22/27 | €6,090 | €55,020 | +€48,930 | +803.5% |
| Land and buildings | 22 | €2,850 | €462 | -€2,389 | -83.8% |
| Plant, machinery and equipment | 23 | €3,239 | €15,108 | +€11,869 | +366.4% |
| Furniture and vehicles | 24 | - | €39,450 | +€39,450 | |
| Financial fixed assets | 28 | €190 | €190 | = | 0.0% |
| Current assets | 29/58 | €1,142,667 | €1,258,290 | +€115,623 | +10.1% |
| Amounts receivable after more than one year | 29 | €865,499 | €865,499 | = | 0.0% |
| Other amounts receivable | 291 | €865,499 | €865,499 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €266,753 | €391,540 | +€124,786 | +46.8% |
| Trade receivables | 40 | €25,783 | €32,790 | +€7,007 | +27.2% |
| Other amounts receivable | 41 | €240,970 | €358,750 | +€117,780 | +48.9% |
| Cash at bank and in hand | 54/58 | - | €1,252 | +€1,252 | |
| Deferred charges and accrued income | 490/1 | €10,415 | - | -€10,415 | |
| Total equity and liabilities | 10/49 | €1,148,947 | €1,313,500 | +€164,553 | +14.3% |
| Equity | 10/15 | €691,357 | €782,957 | +€91,600 | +13.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €672,757 | €764,357 | +€91,600 | +13.6% |
| Distributable reserves | 133 | €672,757 | €764,357 | +€91,600 | +13.6% |
| Amounts payable | 17/49 | €457,590 | €530,543 | +€72,953 | +15.9% |
| Amounts payable after more than one year | 17 | - | €7,547 | +€7,547 | |
| Financial debts | 170/4 | - | €7,547 | +€7,547 | |
| Amounts payable within one year | 42/48 | €424,810 | €489,136 | +€64,326 | +15.1% |
| Current portion of amounts payable after more than one year | 42 | €52,908 | €15,177 | -€37,731 | -71.3% |
| Financial debts | 43 | €34,709 | €35,209 | +€500 | +1.4% |
| Credit institutions | 430/8 | €34,709 | €35,209 | +€500 | +1.4% |
| Trade debts | 44 | €307,215 | €247,086 | -€60,129 | -19.6% |
| Suppliers | 440/4 | €307,215 | €247,086 | -€60,129 | -19.6% |
| Taxes, remuneration and social security | 45 | €29,977 | €71,663 | +€41,686 | +139.1% |
| Taxes | 450/3 | €18,059 | €67,061 | +€49,002 | +271.4% |
| Remuneration and social security | 454/9 | €11,919 | €4,603 | -€7,316 | -61.4% |
| Other amounts payable | 47/48 | - | €120,000 | +€120,000 | |
| Accrued charges and deferred income | 492/3 | €32,780 | €33,860 | +€1,080 | +3.3% |
| Remuneration, social security and pensions | 62 | €118,281 | €101,957 | -€16,324 | -13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,827 | €6,759 | -€68 | -1.0% |
| Other operating charges | 640/8 | €2,345 | €1,976 | -€370 | -15.8% |
| Gross operating margin | 9900 | €299,851 | €362,953 | +€63,102 | +21.0% |
| Operating profit (loss) | 9901 | €172,398 | €252,262 | +€79,864 | +46.3% |
| Financial income | 75/76B | €23,069 | €24,408 | +€1,339 | +5.8% |
| Recurring financial income | 75 | €23,069 | €24,408 | +€1,339 | +5.8% |
| Financial charges | 65/66B | €14,580 | €14,524 | -€56 | -0.4% |
| Recurring financial charges | 65 | €14,580 | €14,524 | -€56 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €180,887 | €262,146 | +€81,259 | +44.9% |
| Income taxes | 67/77 | €61,160 | €50,546 | -€10,615 | -17.4% |
| Profit (loss) for the period | 9904 | €119,727 | €211,600 | +€91,873 | +76.7% |
| Profit (loss) for the period to be appropriated | 9905 | €119,727 | €211,600 | +€91,873 | +76.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.