CT - CONSULT: 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.
CT - CONSULT
Largest movements
- Receivables within one year +€100,850
up €100,850, from €0 to €100,850
- Cash -€56,208
down €56,208 (-35.4%), from €158,729 to €102,521
mainly Receivables within one year (-€100,850) and Contributions, distributions and other (-€25,000)
- Tangible fixed assets -€17,547
down €17,547 (-4.5%), from €386,184 to €368,637
of which Land and buildings: -€25,687
- Reserves +€68,500
up €68,500 (+19.4%), from €353,344 to €421,844
of which Distributable reserves: +€68,500
- Debts after one year -€19,732
down €19,732 (-8.0%), from €245,608 to €225,876
- Tax, wage and social debts -€12,172
down €12,172 (-33.6%), from €36,206 to €24,034
- Other debts -€10,000
down €10,000 (-16.1%), from €62,000 to €52,000
- Gross operating margin -€70,285
down €70,285 (-31.6%), from €222,421 to €152,136
- Taxes -€19,683
down €19,683 (-41.8%), from €47,043 to €27,360
- Financial income -€8,789
down €8,789 (-53.6%), from €16,404 to €7,615
- Turnover -€6,076
down €6,076 (-2.4%), from €257,887 to €251,811
- Financial charges -€3,210
down €3,210 (-40.4%), from €7,944 to €4,734
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 | €856,778 | €883,873 | +€27,095 | +3.2% |
| Fixed assets | 21/28 | €386,184 | €368,637 | -€17,547 | -4.5% |
| Tangible fixed assets | 22/27 | €386,184 | €368,637 | -€17,547 | -4.5% |
| Land and buildings | 22 | €376,849 | €351,162 | -€25,687 | -6.8% |
| Plant, machinery and equipment | 23 | €8,201 | €7,145 | -€1,056 | -12.9% |
| Furniture and vehicles | 24 | €1,134 | €10,330 | +€9,196 | +811% |
| Current assets | 29/58 | €470,594 | €515,236 | +€44,642 | +9.5% |
| Amounts receivable after more than one year | 29 | €311,865 | €311,865 | = | 0.0% |
| Other amounts receivable | 291 | €311,865 | €311,865 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €0 | €100,850 | +€100,850 | |
| Other amounts receivable | 41 | €0 | €100,850 | +€100,850 | |
| Cash at bank and in hand | 54/58 | €158,729 | €102,521 | -€56,208 | -35.4% |
| Total equity and liabilities | 10/49 | €856,778 | €883,873 | +€27,095 | +3.2% |
| Equity | 10/15 | €374,572 | €443,252 | +€68,680 | +18.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €353,344 | €421,844 | +€68,500 | +19.4% |
| Tax-exempt reserves | 132 | €2,844 | €2,844 | = | 0.0% |
| Distributable reserves | 133 | €350,500 | €419,000 | +€68,500 | +19.5% |
| Profit (loss) carried forward | 14 | €1,228 | €1,408 | +€180 | +14.7% |
| Provisions and deferred taxes | 16 | €118,979 | €118,979 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €118,979 | €118,979 | = | 0.0% |
| Pensions and similar obligations | 160 | €118,979 | €118,979 | = | 0.0% |
| Amounts payable | 17/49 | €363,227 | €321,642 | -€41,585 | -11.4% |
| Amounts payable after more than one year | 17 | €245,608 | €225,876 | -€19,732 | -8.0% |
| Financial debts | 170/4 | €245,608 | €225,876 | -€19,732 | -8.0% |
| Amounts payable within one year | 42/48 | €117,619 | €95,766 | -€21,853 | -18.6% |
| Current portion of amounts payable after more than one year | 42 | €19,413 | €19,732 | +€319 | +1.6% |
| Taxes, remuneration and social security | 45 | €36,206 | €24,034 | -€12,172 | -33.6% |
| Taxes | 450/3 | €36,206 | €24,034 | -€12,172 | -33.6% |
| Other amounts payable | 47/48 | €62,000 | €52,000 | -€10,000 | -16.1% |
| Turnover | 70 | €257,887 | €251,811 | -€6,076 | -2.4% |
| Non-recurring operating income | 76A | €62,106 | - | -€62,106 | |
| Goods, raw materials, services and sundry goods | 60/61 | €97,572 | €99,675 | +€2,103 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,515 | €30,198 | +€683 | +2.3% |
| Other operating charges | 640/8 | €3,927 | €3,779 | -€148 | -3.8% |
| Gross operating margin | 9900 | €222,421 | €152,136 | -€70,285 | -31.6% |
| Operating profit (loss) | 9901 | €188,979 | €118,159 | -€70,820 | -37.5% |
| Financial income | 75/76B | €16,404 | €7,615 | -€8,789 | -53.6% |
| Recurring financial income | 75 | €16,404 | €7,615 | -€8,789 | -53.6% |
| Financial charges | 65/66B | €7,944 | €4,734 | -€3,210 | -40.4% |
| Recurring financial charges | 65 | €7,944 | €4,734 | -€3,210 | -40.4% |
| Profit (loss) for the period before taxes | 9903 | €197,439 | €121,040 | -€76,399 | -38.7% |
| Income taxes | 67/77 | €47,043 | €27,360 | -€19,683 | -41.8% |
| Profit (loss) for the period | 9904 | €150,396 | €93,680 | -€56,716 | -37.7% |
| Profit (loss) for the period to be appropriated | 9905 | €150,396 | €93,680 | -€56,716 | -37.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.