Duo 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.
Duo Consilio
Largest movements
- Cash +€4,077
up €4,077 (+24.3%), from €16,754 to €20,831
mainly Depreciation (+€28,835) and Other debts (+€22,164)
- Tangible fixed assets -€3,684
down €3,684 (-4.5%), from €81,716 to €78,032
of which Leasing and similar rights: -€55,376
- Other debts +€22,164
new in 2025: €22,164
- Debts after one year -€10,571
down €10,571 (-21.7%), from €48,787 to €38,216
- Trade debts -€8,563
down €8,563 (-92.7%), from €9,242 to €679
- Current portion of long-term debt -€7,519
down €7,519 (-22.1%), from €33,992 to €26,473
- Tax, wage and social debts +€7,211
up €7,211 (+60.5%), from €11,927 to €19,139
of which Taxes: +€5,142
- Gross operating margin +€14,249
up €14,249 (+22.2%), from €64,173 to €78,422
- Depreciation -€10,072
down €10,072 (-25.9%), from €38,907 to €28,835
- Other operating charges +€9,407
up €9,407 (+565%), from €1,664 to €11,071
- Taxes +€2,556
up €2,556 (+55.0%), from €4,649 to €7,205
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 | €155,272 | €155,142 | -€130 | -0.1% |
| Fixed assets | 21/28 | €81,990 | €78,417 | -€3,573 | -4.4% |
| Intangible fixed assets | 21 | €139 | €0 | -€139 | -100% |
| Tangible fixed assets | 22/27 | €81,716 | €78,032 | -€3,684 | -4.5% |
| Land and buildings | 22 | €497 | €59,536 | +€59,038 | +11,874% |
| Plant, machinery and equipment | 23 | €415 | €236 | -€179 | -43.1% |
| Furniture and vehicles | 24 | €16,069 | €8,902 | -€7,167 | -44.6% |
| Leasing and similar rights | 25 | €64,734 | €9,358 | -€55,376 | -85.5% |
| Financial fixed assets | 28 | €135 | €385 | +€250 | +185% |
| Current assets | 29/58 | €73,282 | €76,725 | +€3,443 | +4.7% |
| Amounts receivable within one year | 40/41 | €52,628 | €53,540 | +€912 | +1.7% |
| Trade receivables | 40 | €42,014 | €45,358 | +€3,343 | +8.0% |
| Other amounts receivable | 41 | €10,613 | €8,182 | -€2,431 | -22.9% |
| Cash at bank and in hand | 54/58 | €16,754 | €20,831 | +€4,077 | +24.3% |
| Deferred charges and accrued income | 490/1 | €3,901 | €2,354 | -€1,546 | -39.6% |
| Total equity and liabilities | 10/49 | €155,272 | €155,142 | -€130 | -0.1% |
| Equity | 10/15 | €51,323 | €48,471 | -€2,852 | -5.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €32,773 | €29,921 | -€2,852 | -8.7% |
| Distributable reserves | 133 | €32,773 | €29,921 | -€2,852 | -8.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €103,949 | €106,671 | +€2,722 | +2.6% |
| Amounts payable after more than one year | 17 | €48,787 | €38,216 | -€10,571 | -21.7% |
| Financial debts | 170/4 | €48,787 | €38,216 | -€10,571 | -21.7% |
| Amounts payable within one year | 42/48 | €55,162 | €68,455 | +€13,293 | +24.1% |
| Current portion of amounts payable after more than one year | 42 | €33,992 | €26,473 | -€7,519 | -22.1% |
| Trade debts | 44 | €9,242 | €679 | -€8,563 | -92.7% |
| Suppliers | 440/4 | €9,242 | €679 | -€8,563 | -92.7% |
| Taxes, remuneration and social security | 45 | €11,927 | €19,139 | +€7,211 | +60.5% |
| Taxes | 450/3 | €11,927 | €17,069 | +€5,142 | +43.1% |
| Remuneration and social security | 454/9 | €0 | €2,070 | +€2,070 | |
| Other amounts payable | 47/48 | - | €22,164 | +€22,164 | |
| Non-recurring operating income | 76A | €9,736 | €17,318 | +€7,582 | +77.9% |
| Remuneration, social security and pensions | 62 | - | €500 | +€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,907 | €28,835 | -€10,072 | -25.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €506 | €0 | -€506 | -100% |
| Other operating charges | 640/8 | €1,664 | €11,071 | +€9,407 | +565% |
| Non-recurring operating charges | 66A | - | €5,612 | +€5,612 | |
| Gross operating margin | 9900 | €64,173 | €78,422 | +€14,249 | +22.2% |
| Operating profit (loss) | 9901 | €23,095 | €32,404 | +€9,309 | +40.3% |
| Financial income | 75/76B | €638 | €507 | -€131 | -20.6% |
| Recurring financial income | 75 | €638 | €507 | -€131 | -20.6% |
| Financial charges | 65/66B | €5,854 | €6,394 | +€540 | +9.2% |
| Recurring financial charges | 65 | €5,854 | €6,394 | +€540 | +9.2% |
| Profit (loss) for the period before taxes | 9903 | €17,879 | €26,517 | +€8,637 | +48.3% |
| Income taxes | 67/77 | €4,649 | €7,205 | +€2,556 | +55.0% |
| Profit (loss) for the period | 9904 | €13,231 | €19,312 | +€6,081 | +46.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,231 | €19,312 | +€6,081 | +46.0% |
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 29 October 2026 via checked.be.