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E-CONSILIO: 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.

What changed

E-CONSILIO

BE 0696.821.076
NACE 90.201, Performing arts by independent artists
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€429
2024 · -€678+€1,108
Equity
€200,352
2024 · €254,174-€53,822
Cash
€171,652
2024 · €226,117-€54,464
Balance sheet total
€201,652
2024 · €259,782-€58,130

Largest movements

2024 to 2025
Assets
  • Cash -€54,464

    down €54,464 (-24.1%), from €226,117 to €171,652

    mainly Contributions, distributions and other (-€54,251) and Other debts (-€5,000)

  • Receivables within one year -€3,622

    no longer reported in 2025 (was €3,622)

Equity and liabilities
  • Reserves -€54,251

    down €54,251 (-21.8%), from €248,652 to €194,401

  • Other debts -€5,000

    down €5,000 (-95.7%), from €5,225 to €225

Income statement
  • Gross operating margin +€1,178

    up €1,178, from -€687 to €491

  • Taxes -€465

    down €465 (-74.3%), from €626 to €161

  • Financial charges +€380

    up €380 (+703.8%), from €54 to €434

  • Other operating charges +€152

    up €152 (+27.1%), from €560 to €712

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€678
Gross operating margin +€1,178
Other operating charges -€152
Financial income -€3
Financial charges -€380
Taxes +€465
Result 2025 €429

Cash bridge derived

cash 2024 to 2025

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.

From operations -€213
Investment €0
Financing -€54,251
Cash 2024 €226,117
Net result for the year +€429
Receivables within one year +€3,622
Deferred charges and accrued income +€43
Trade debts +€141
Tax, wage and social debts +€161
Other debts -€5,000
Accrued charges and deferred income +€390
Contributions, distributions and other -€54,251
Cash 2025 €171,652
Every line side by side 33 lines
Line Code 2024 2025 Change %
Total assets 20/58 €259,782 €201,652 -€58,130 -22.4%
Current assets 29/58 €259,782 €201,652 -€58,130 -22.4%
Amounts receivable after more than one year 29 €30,000 €30,000 = 0.0%
Other amounts receivable 291 €30,000 €30,000 = 0.0%
Amounts receivable within one year 40/41 €3,622 - -€3,622
Other amounts receivable 41 €3,622 - -€3,622
Cash at bank and in hand 54/58 €226,117 €171,652 -€54,464 -24.1%
Deferred charges and accrued income 490/1 €43 - -€43
Total equity and liabilities 10/49 €259,782 €201,652 -€58,130 -22.4%
Equity 10/15 €254,174 €200,352 -€53,822 -21.2%
Contributions 10/11 €6,200 €6,200 = 0.0%
Reserves 13 €248,652 €194,401 -€54,251 -21.8%
Distributable reserves 133 €248,652 €194,401 -€54,251 -21.8%
Profit (loss) carried forward 14 -€678 -€249 +€429 +63.3%
Amounts payable 17/49 €5,609 €1,301 -€4,308 -76.8%
Amounts payable within one year 42/48 €5,225 €526 -€4,698 -89.9%
Trade debts 44 - €141 +€141
Suppliers 440/4 - €141 +€141
Taxes, remuneration and social security 45 - €161 +€161
Taxes 450/3 - €161 +€161
Other amounts payable 47/48 €5,225 €225 -€5,000 -95.7%
Accrued charges and deferred income 492/3 €384 €775 +€390 +101.6%
Other operating charges 640/8 €560 €712 +€152 +27.1%
Gross operating margin 9900 -€687 €491 +€1,178
Operating profit (loss) 9901 -€1,247 -€221 +€1,026 +82.3%
Financial income 75/76B €1,248 €1,245 -€3 -0.3%
Recurring financial income 75 €1,248 €1,245 -€3 -0.3%
Financial charges 65/66B €54 €434 +€380 +703.8%
Recurring financial charges 65 €54 €434 +€380 +703.8%
Profit (loss) for the period before taxes 9903 -€52 €590 +€642
Income taxes 67/77 €626 €161 -€465 -74.3%
Profit (loss) for the period 9904 -€678 €429 +€1,108
Profit (loss) for the period to be appropriated 9905 -€678 €429 +€1,108

Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.