CONSULVAKO: 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.
CONSULVAKO
Largest movements
- Cash +€123,186
up €123,186 (+189%), from €65,068 to €188,254
mainly Current investments (+€100,000) and Net result for the year (+€49,287)
- Current investments -€100,000
down €100,000 (-100%), from €100,000 to €0
- Tangible fixed assets +€12,827
up €12,827 (+344%), from €3,725 to €16,553
of which Furniture and vehicles: +€8,179
- Receivables within one year +€2,769
up €2,769 (+17.6%), from €15,733 to €18,502
of which Other amounts receivable: +€1,709
- Reserves +€49,000
up €49,000 (+34.1%), from €143,800 to €192,800
- Tax, wage and social debts -€12,477
down €12,477 (-35.3%), from €35,324 to €22,847
of which Taxes: -€10,326
- Gross operating margin -€6,621
down €6,621 (-9.5%), from €69,756 to €63,135
- Financial income +€3,072
up €3,072 (+437%), from €703 to €3,774
- Financial charges +€1,111
up €1,111 (+198%), from €562 to €1,672
- Taxes -€822
down €822 (-5.9%), from €13,986 to €13,165
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.
Derived cash bridge
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 | €184,607 | €223,555 | +€38,948 | +21.1% |
| Fixed assets | 21/28 | €3,725 | €16,553 | +€12,827 | +344% |
| Tangible fixed assets | 22/27 | €3,725 | €16,553 | +€12,827 | +344% |
| Plant, machinery and equipment | 23 | €877 | €5,525 | +€4,649 | +530% |
| Furniture and vehicles | 24 | €2,849 | €11,028 | +€8,179 | +287% |
| Current assets | 29/58 | €180,882 | €207,002 | +€26,121 | +14.4% |
| Amounts receivable within one year | 40/41 | €15,733 | €18,502 | +€2,769 | +17.6% |
| Trade receivables | 40 | €15,583 | €16,643 | +€1,060 | +6.8% |
| Other amounts receivable | 41 | €150 | €1,859 | +€1,709 | +1,139% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100% |
| Cash at bank and in hand | 54/58 | €65,068 | €188,254 | +€123,186 | +189% |
| Deferred charges and accrued income | 490/1 | €81 | €246 | +€165 | +204% |
| Total equity and liabilities | 10/49 | €184,607 | €223,555 | +€38,948 | +21.1% |
| Equity | 10/15 | €149,099 | €198,386 | +€49,287 | +33.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €143,800 | €192,800 | +€49,000 | +34.1% |
| Distributable reserves | 133 | €143,800 | €192,800 | +€49,000 | +34.1% |
| Profit (loss) carried forward | 14 | €299 | €586 | +€287 | +95.8% |
| Amounts payable | 17/49 | €35,508 | €25,169 | -€10,339 | -29.1% |
| Amounts payable within one year | 42/48 | €35,508 | €25,169 | -€10,339 | -29.1% |
| Trade debts | 44 | €87 | €2,322 | +€2,234 | +2,563% |
| Suppliers | 440/4 | €87 | €2,322 | +€2,234 | +2,563% |
| Taxes, remuneration and social security | 45 | €35,324 | €22,847 | -€12,477 | -35.3% |
| Taxes | 450/3 | €33,173 | €22,847 | -€10,326 | -31.1% |
| Remuneration and social security | 454/9 | €2,151 | €0 | -€2,151 | -100% |
| Other amounts payable | 47/48 | €97 | €0 | -€97 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,051 | €2,161 | +€110 | +5.4% |
| Other operating charges | 640/8 | €553 | €562 | +€9 | +1.6% |
| Non-recurring operating charges | 66A | €108 | €63 | -€45 | -41.3% |
| Gross operating margin | 9900 | €69,756 | €63,135 | -€6,621 | -9.5% |
| Operating profit (loss) | 9901 | €67,044 | €60,349 | -€6,695 | -10.0% |
| Financial income | 75/76B | €703 | €3,774 | +€3,072 | +437% |
| Recurring financial income | 75 | €703 | €3,774 | +€3,072 | +437% |
| Financial charges | 65/66B | €562 | €1,672 | +€1,111 | +198% |
| Recurring financial charges | 65 | €562 | €1,672 | +€1,111 | +198% |
| Profit (loss) for the period before taxes | 9903 | €67,186 | €62,451 | -€4,734 | -7.0% |
| Income taxes | 67/77 | €13,986 | €13,165 | -€822 | -5.9% |
| Profit (loss) for the period | 9904 | €53,199 | €49,287 | -€3,912 | -7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €53,199 | €49,287 | -€3,912 | -7.4% |
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 17 October 2026 via checked.be.