Consulture: 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.
Consulture
Largest movements
- Cash -€35,445
down €35,445 (-21.0%), from €169,078 to €133,632
mainly Contributions, distributions and other (-€21,841) and Debts after one year (-€12,329)
- Tangible fixed assets -€17,585
down €17,585 (-15.6%), from €112,675 to €95,089
of which Furniture and vehicles: -€23,737
- Current investments +€10,659
up €10,659 (+20.8%), from €51,292 to €61,950
- Receivables within one year +€3,806
up €3,806 (+22.1%), from €17,193 to €20,998
of which Trade receivables: +€15,222
- Reserves -€22,244
down €22,244 (-8.0%), from €279,011 to €256,767
of which Distributable reserves: -€22,244
- Debts after one year -€12,329
down €12,329 (-34.1%), from €36,206 to €23,877
- Trade debts -€5,591
down €5,591 (-77.9%), from €7,176 to €1,586
- Gross operating margin -€42,249
down €42,249 (-59.2%), from €71,365 to €29,116
- Depreciation +€21,589
up €21,589 (+325.4%), from €6,634 to €28,224
- Taxes -€15,290
down €15,290 (-83.5%), from €18,305 to €3,016
- Financial charges +€929
up €929 (+85.1%), from €1,091 to €2,019
- Financial income +€865
up €865 (+23.5%), from €3,675 to €4,540
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 | €355,496 | €315,192 | -€40,303 | -11.3% |
| Fixed assets | 21/28 | €112,675 | €95,089 | -€17,585 | -15.6% |
| Tangible fixed assets | 22/27 | €112,675 | €95,089 | -€17,585 | -15.6% |
| Plant, machinery and equipment | 23 | €1,145 | €7,297 | +€6,152 | +537.2% |
| Furniture and vehicles | 24 | €111,529 | €87,792 | -€23,737 | -21.3% |
| Current assets | 29/58 | €242,821 | €220,103 | -€22,718 | -9.4% |
| Amounts receivable within one year | 40/41 | €17,193 | €20,998 | +€3,806 | +22.1% |
| Trade receivables | 40 | €0 | €15,222 | +€15,222 | |
| Other amounts receivable | 41 | €17,193 | €5,777 | -€11,416 | -66.4% |
| Current investments | 50/53 | €51,292 | €61,950 | +€10,659 | +20.8% |
| Cash at bank and in hand | 54/58 | €169,078 | €133,632 | -€35,445 | -21.0% |
| Deferred charges and accrued income | 490/1 | €5,260 | €3,523 | -€1,737 | -33.0% |
| Total equity and liabilities | 10/49 | €355,496 | €315,192 | -€40,303 | -11.3% |
| Equity | 10/15 | €285,211 | €262,967 | -€22,244 | -7.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €279,011 | €256,767 | -€22,244 | -8.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €277,151 | €254,907 | -€22,244 | -8.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | -€0 | -100.0% |
| Amounts payable | 17/49 | €70,284 | €52,225 | -€18,059 | -25.7% |
| Amounts payable after more than one year | 17 | €36,206 | €23,877 | -€12,329 | -34.1% |
| Financial debts | 170/4 | €36,206 | €23,877 | -€12,329 | -34.1% |
| Amounts payable within one year | 42/48 | €34,078 | €28,348 | -€5,731 | -16.8% |
| Current portion of amounts payable after more than one year | 42 | €11,861 | €12,329 | +€467 | +3.9% |
| Trade debts | 44 | €7,176 | €1,586 | -€5,591 | -77.9% |
| Suppliers | 440/4 | €7,176 | €1,586 | -€5,591 | -77.9% |
| Taxes, remuneration and social security | 45 | €14,861 | €14,433 | -€428 | -2.9% |
| Taxes | 450/3 | €14,861 | €14,433 | -€428 | -2.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €180 | €0 | -€180 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,634 | €28,224 | +€21,589 | +325.4% |
| Other operating charges | 640/8 | €1,073 | €800 | -€273 | -25.4% |
| Gross operating margin | 9900 | €71,365 | €29,116 | -€42,249 | -59.2% |
| Operating profit (loss) | 9901 | €63,658 | €92 | -€63,565 | -99.9% |
| Financial income | 75/76B | €3,675 | €4,540 | +€865 | +23.5% |
| Recurring financial income | 75 | €3,675 | €4,540 | +€865 | +23.5% |
| Financial charges | 65/66B | €1,091 | €2,019 | +€929 | +85.1% |
| Recurring financial charges | 65 | €1,091 | €2,019 | +€929 | +85.1% |
| Profit (loss) for the period before taxes | 9903 | €66,242 | €2,613 | -€63,629 | -96.1% |
| Income taxes | 67/77 | €18,305 | €3,016 | -€15,290 | -83.5% |
| Profit (loss) for the period | 9904 | €47,936 | -€403 | -€48,339 | |
| Profit (loss) for the period to be appropriated | 9905 | €47,936 | -€403 | -€48,339 |
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 8 October 2026 via checked.be.