DG Consilio: 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.
DG Consilio
Largest movements
- Cash +€115,967
up €115,967 (+178%), from €65,184 to €181,150
mainly Net result for the year (+€168,126) and Investment in fixed assets (net) (+€12,841)
- Current investments +€24,083
up €24,083 (+602%), from €4,000 to €28,083
- Financial fixed assets -€14,505
down €14,505 (-2.3%), from €631,723 to €617,218
- Reserves +€120,848
up €120,848 (+17.5%), from €692,218 to €813,066
- Gross operating margin +€106,142
up €106,142 (+814%), from €13,036 to €119,178
- Financial income -€28,568
down €28,568 (-27.9%), from €102,545 to €73,976
- Taxes +€3,599
up €3,599 (+20.8%), from €17,306 to €20,905
- Financial charges +€1,426
up €1,426 (+410%), from €348 to €1,774
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 | €717,846 | €843,109 | +€125,264 | +17.4% |
| Fixed assets | 21/28 | €634,189 | €619,813 | -€14,377 | -2.3% |
| Tangible fixed assets | 22/27 | €2,466 | €2,595 | +€129 | +5.2% |
| Furniture and vehicles | 24 | €2,466 | €2,595 | +€129 | +5.2% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €631,723 | €617,218 | -€14,505 | -2.3% |
| Current assets | 29/58 | €83,656 | €223,297 | +€139,640 | +167% |
| Amounts receivable within one year | 40/41 | €316 | €0 | -€316 | -100% |
| Trade receivables | 40 | €316 | €0 | -€316 | -100% |
| Current investments | 50/53 | €4,000 | €28,083 | +€24,083 | +602% |
| Cash at bank and in hand | 54/58 | €65,184 | €181,150 | +€115,967 | +178% |
| Deferred charges and accrued income | 490/1 | €14,156 | €14,063 | -€93 | -0.7% |
| Total equity and liabilities | 10/49 | €717,846 | €843,109 | +€125,264 | +17.4% |
| Equity | 10/15 | €710,818 | €831,666 | +€120,848 | +17.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €692,218 | €813,066 | +€120,848 | +17.5% |
| Distributable reserves | 133 | €692,218 | €813,066 | +€120,848 | +17.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €7,027 | €11,443 | +€4,416 | +62.8% |
| Amounts payable within one year | 42/48 | €6,962 | €11,376 | +€4,415 | +63.4% |
| Trade debts | 44 | €1,634 | €1,303 | -€330 | -20.2% |
| Suppliers | 440/4 | €1,634 | €1,303 | -€330 | -20.2% |
| Taxes, remuneration and social security | 45 | €3,584 | €7,754 | +€4,171 | +116% |
| Taxes | 450/3 | €3,584 | €7,754 | +€4,171 | +116% |
| Other amounts payable | 47/48 | €1,745 | €2,319 | +€574 | +32.9% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Non-recurring operating income | 76A | - | €119,028 | +€119,028 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,044 | €1,536 | +€492 | +47.1% |
| Other operating charges | 640/8 | €450 | €814 | +€364 | +80.9% |
| Gross operating margin | 9900 | €13,036 | €119,178 | +€106,142 | +814% |
| Operating profit (loss) | 9901 | €11,542 | €116,828 | +€105,286 | +912% |
| Financial income | 75/76B | €102,545 | €73,976 | -€28,568 | -27.9% |
| Recurring financial income | 75 | €102,545 | €73,976 | -€28,568 | -27.9% |
| Financial charges | 65/66B | €348 | €1,774 | +€1,426 | +410% |
| Recurring financial charges | 65 | €348 | €1,774 | +€1,426 | +410% |
| Profit (loss) for the period before taxes | 9903 | €113,739 | €189,031 | +€75,291 | +66.2% |
| Income taxes | 67/77 | €17,306 | €20,905 | +€3,599 | +20.8% |
| Profit (loss) for the period | 9904 | €96,433 | €168,126 | +€71,693 | +74.3% |
| Profit (loss) for the period to be appropriated | 9905 | €96,433 | €168,126 | +€71,693 | +74.3% |
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 26 October 2026 via checked.be.