CONSULYS: 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.
CONSULYS
Largest movements
- Cash -€98,041
down €98,041 (-28.7%), from €341,309 to €243,269
mainly Current investments (-€90,520) and Tax, wage and social debts (-€46,261)
- Current investments +€90,520
up €90,520 (+111.8%), from €81,000 to €171,520
- Receivables within one year -€40,637
down €40,637 (-64.5%), from €63,002 to €22,365
- Tax, wage and social debts -€46,261
down €46,261 (-39.3%), from €117,602 to €71,341
- Trade debts -€5,235
down €5,235 (-42.3%), from €12,390 to €7,155
- Gross operating margin -€248,416
down €248,416 (-97.1%), from €255,941 to €7,525
- Taxes -€57,637
down €57,637 (-96.1%), from €59,962 to €2,326
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 | €487,399 | €439,893 | -€47,507 | -9.7% |
| Fixed assets | 21/28 | €2,088 | €1,521 | -€567 | -27.2% |
| Tangible fixed assets | 22/27 | €2,088 | €1,521 | -€567 | -27.2% |
| Furniture and vehicles | 24 | €2,088 | €1,521 | -€567 | -27.2% |
| Current assets | 29/58 | €485,311 | €438,372 | -€46,940 | -9.7% |
| Amounts receivable within one year | 40/41 | €63,002 | €22,365 | -€40,637 | -64.5% |
| Trade receivables | 40 | €63,002 | €22,365 | -€40,637 | -64.5% |
| Current investments | 50/53 | €81,000 | €171,520 | +€90,520 | +111.8% |
| Cash at bank and in hand | 54/58 | €341,309 | €243,269 | -€98,041 | -28.7% |
| Deferred charges and accrued income | 490/1 | - | €1,218 | +€1,218 | |
| Total equity and liabilities | 10/49 | €487,399 | €439,893 | -€47,507 | -9.7% |
| Equity | 10/15 | €353,932 | €357,992 | +€4,060 | +1.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €349,932 | €353,992 | +€4,060 | +1.2% |
| Distributable reserves | 133 | €349,932 | €353,992 | +€4,060 | +1.2% |
| Amounts payable | 17/49 | €133,467 | €81,901 | -€51,567 | -38.6% |
| Amounts payable within one year | 42/48 | €133,467 | €81,901 | -€51,567 | -38.6% |
| Trade debts | 44 | €12,390 | €7,155 | -€5,235 | -42.3% |
| Suppliers | 440/4 | €12,390 | €7,155 | -€5,235 | -42.3% |
| Taxes, remuneration and social security | 45 | €117,602 | €71,341 | -€46,261 | -39.3% |
| Taxes | 450/3 | €117,602 | €71,341 | -€46,261 | -39.3% |
| Other amounts payable | 47/48 | €3,475 | €3,405 | -€71 | -2.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €567 | €567 | = | 0.0% |
| Other operating charges | 640/8 | €70 | €470 | +€400 | +571.0% |
| Gross operating margin | 9900 | €255,941 | €7,525 | -€248,416 | -97.1% |
| Operating profit (loss) | 9901 | €255,304 | €6,488 | -€248,816 | -97.5% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €67 | €103 | +€36 | +52.9% |
| Recurring financial charges | 65 | €67 | €103 | +€36 | +52.9% |
| Profit (loss) for the period before taxes | 9903 | €255,237 | €6,386 | -€248,852 | -97.5% |
| Income taxes | 67/77 | €59,962 | €2,326 | -€57,637 | -96.1% |
| Profit (loss) for the period | 9904 | €195,275 | €4,060 | -€191,215 | -97.9% |
| Profit (loss) for the period to be appropriated | 9905 | €195,275 | €4,060 | -€191,215 | -97.9% |
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 6 October 2026 via checked.be.