CONSULTUM-IT: 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.
CONSULTUM-IT
Largest movements
- Cash -€50,974
down €50,974 (-81.1%), from €62,818 to €11,844
mainly Receivables within one year (-€23,318) and Net result for the year (-€17,173)
- Receivables within one year +€23,318
up €23,318 (+60.5%), from €38,512 to €61,830
of which Other amounts receivable: +€16,928
- Profit (loss) carried forward -€17,173
down €17,173 (-26.1%), from €65,824 to €48,652
- Tax, wage and social debts -€9,792
down €9,792 (-39.0%), from €25,095 to €15,303
of which Taxes: -€7,621
- Trade debts -€1,357
down €1,357 (-25.8%), from €5,256 to €3,899
- Gross operating margin -€71,346
down €71,346, from €60,875 to -€10,471
- Taxes -€15,056
down €15,056 (-99.2%), from €15,172 to €116
- Other operating charges -€5,877
down €5,877 (-88.6%), from €6,630 to €753
- Financial income -€1,427
down €1,427 (-100.0%), from €1,427 to €0
- Financial charges -€1,163
down €1,163 (-32.5%), from €3,580 to €2,417
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 | €106,175 | €77,853 | -€28,322 | -26.7% |
| Fixed assets | 21/28 | €4,815 | €4,179 | -€636 | -13.2% |
| Tangible fixed assets | 22/27 | €4,815 | €4,179 | -€636 | -13.2% |
| Furniture and vehicles | 24 | €4,815 | €4,179 | -€636 | -13.2% |
| Current assets | 29/58 | €101,360 | €73,674 | -€27,686 | -27.3% |
| Amounts receivable within one year | 40/41 | €38,512 | €61,830 | +€23,318 | +60.5% |
| Trade receivables | 40 | €47 | €6,437 | +€6,389 | +13539.8% |
| Other amounts receivable | 41 | €38,465 | €55,393 | +€16,928 | +44.0% |
| Cash at bank and in hand | 54/58 | €62,818 | €11,844 | -€50,974 | -81.1% |
| Deferred charges and accrued income | 490/1 | €30 | €0 | -€30 | -100.0% |
| Total equity and liabilities | 10/49 | €106,175 | €77,853 | -€28,322 | -26.7% |
| Equity | 10/15 | €75,824 | €58,652 | -€17,173 | -22.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,824 | €48,652 | -€17,173 | -26.1% |
| Amounts payable | 17/49 | €30,351 | €19,202 | -€11,149 | -36.7% |
| Amounts payable within one year | 42/48 | €30,351 | €19,202 | -€11,149 | -36.7% |
| Trade debts | 44 | €5,256 | €3,899 | -€1,357 | -25.8% |
| Suppliers | 440/4 | €5,256 | €3,899 | -€1,357 | -25.8% |
| Taxes, remuneration and social security | 45 | €25,095 | €15,303 | -€9,792 | -39.0% |
| Taxes | 450/3 | €22,924 | €15,303 | -€7,621 | -33.2% |
| Remuneration and social security | 454/9 | €2,171 | €0 | -€2,171 | -100.0% |
| Remuneration, social security and pensions | 62 | - | €260 | +€260 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,091 | €3,157 | +€66 | +2.1% |
| Other operating charges | 640/8 | €6,630 | €753 | -€5,877 | -88.6% |
| Gross operating margin | 9900 | €60,875 | -€10,471 | -€71,346 | |
| Operating profit (loss) | 9901 | €51,155 | -€14,640 | -€65,795 | |
| Financial income | 75/76B | €1,427 | €0 | -€1,427 | -100.0% |
| Recurring financial income | 75 | €1,427 | €0 | -€1,427 | -100.0% |
| Financial charges | 65/66B | €3,580 | €2,417 | -€1,163 | -32.5% |
| Recurring financial charges | 65 | €3,580 | €2,417 | -€1,163 | -32.5% |
| Profit (loss) for the period before taxes | 9903 | €49,002 | -€17,056 | -€66,058 | |
| Income taxes | 67/77 | €15,172 | €116 | -€15,056 | -99.2% |
| Profit (loss) for the period | 9904 | €33,830 | -€17,173 | -€51,003 | |
| Profit (loss) for the period to be appropriated | 9905 | €33,830 | -€17,173 | -€51,003 |
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.