CURA & CONSILIA: 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.
CURA & CONSILIA
Largest movements
- Deferred charges and accrued income -€8,604
down €8,604 (-100%), from €8,604 to €0
- Cash +€6,094
up €6,094 (+16.6%), from €36,638 to €42,731
mainly Deferred charges and accrued income (+€8,604) and Receivables within one year (+€2,564)
- Receivables within one year -€2,564
down €2,564 (-26.5%), from €9,676 to €7,112
of which Other amounts receivable: -€2,442
- Tax, wage and social debts -€2,830
down €2,830 (-95.2%), from €2,972 to €143
of which Remuneration and social security: -€2,450
- Trade debts -€2,109
down €2,109 (-47.6%), from €4,429 to €2,319
- Reserves -€1,855
down €1,855 (-4.6%), from €40,372 to €38,517
- Other debts +€1,300
up €1,300, from €0 to €1,300
- Gross operating margin +€2,668
up €2,668 (+91.0%), from -€2,931 to -€263
- Depreciation -€416
down €416 (-71.0%), from €586 to €170
- Financial income -€201
down €201 (-100%), from €201 to €0
- Other operating charges -€54
down €54 (-7.0%), from €775 to €721
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 | €55,597 | €50,353 | -€5,244 | -9.4% |
| Fixed assets | 21/28 | €679 | €509 | -€170 | -25.0% |
| Tangible fixed assets | 22/27 | €679 | €509 | -€170 | -25.0% |
| Furniture and vehicles | 24 | €679 | €509 | -€170 | -25.0% |
| Current assets | 29/58 | €54,918 | €49,844 | -€5,074 | -9.2% |
| Amounts receivable within one year | 40/41 | €9,676 | €7,112 | -€2,564 | -26.5% |
| Trade receivables | 40 | €7,234 | €7,112 | -€121 | -1.7% |
| Other amounts receivable | 41 | €2,442 | €0 | -€2,442 | -100% |
| Cash at bank and in hand | 54/58 | €36,638 | €42,731 | +€6,094 | +16.6% |
| Deferred charges and accrued income | 490/1 | €8,604 | €0 | -€8,604 | -100% |
| Total equity and liabilities | 10/49 | €55,597 | €50,353 | -€5,244 | -9.4% |
| Equity | 10/15 | €48,195 | €46,591 | -€1,605 | -3.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €40,372 | €38,517 | -€1,855 | -4.6% |
| Distributable reserves | 133 | €40,372 | €38,517 | -€1,855 | -4.6% |
| Profit (loss) carried forward | 14 | -€10,727 | -€10,477 | +€250 | +2.3% |
| Amounts payable | 17/49 | €7,401 | €3,762 | -€3,639 | -49.2% |
| Amounts payable within one year | 42/48 | €7,401 | €3,762 | -€3,639 | -49.2% |
| Trade debts | 44 | €4,429 | €2,319 | -€2,109 | -47.6% |
| Suppliers | 440/4 | €4,429 | €2,319 | -€2,109 | -47.6% |
| Taxes, remuneration and social security | 45 | €2,972 | €143 | -€2,830 | -95.2% |
| Taxes | 450/3 | €522 | €143 | -€380 | -72.7% |
| Remuneration and social security | 454/9 | €2,450 | €0 | -€2,450 | -100% |
| Other amounts payable | 47/48 | €0 | €1,300 | +€1,300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €586 | €170 | -€416 | -71.0% |
| Other operating charges | 640/8 | €775 | €721 | -€54 | -7.0% |
| Gross operating margin | 9900 | -€2,931 | -€263 | +€2,668 | +91.0% |
| Operating profit (loss) | 9901 | -€4,292 | -€1,154 | +€3,138 | +73.1% |
| Financial income | 75/76B | €201 | €0 | -€201 | -100% |
| Recurring financial income | 75 | €201 | €0 | -€201 | -100% |
| Financial charges | 65/66B | €321 | €308 | -€13 | -4.2% |
| Recurring financial charges | 65 | €321 | €308 | -€13 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,412 | -€1,462 | +€2,950 | +66.9% |
| Income taxes | 67/77 | €135 | €143 | +€7 | +5.4% |
| Profit (loss) for the period | 9904 | -€4,548 | -€1,605 | +€2,943 | +64.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,548 | -€1,605 | +€2,943 | +64.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.