Excelsis Consulting: 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.
Excelsis Consulting
Largest movements
- Receivables within one year -€3,033
down €3,033 (-5.5%), from €54,660 to €51,627
of which Other amounts receivable: -€3,033
- Tangible fixed assets -€2,733
down €2,733 (-40.2%), from €6,806 to €4,072
of which Furniture and vehicles: -€1,485
- Profit (loss) carried forward -€4,983
down €4,983 (-5.1%), from €98,298 to €93,315
- Gross operating margin +€2,480
up €2,480 (+30.3%), from -€8,182 to -€5,702
- Financial income -€852
down €852 (-18.1%), from €4,719 to €3,867
- Depreciation -€422
down €422 (-13.4%), from €3,156 to €2,733
- Taxes -€137
no longer reported in 2025 (was €137)
- Financial charges -€91
down €91 (-85.8%), from €106 to €15
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 | €101,706 | €95,715 | -€5,991 | -5.9% |
| Fixed assets | 21/28 | €6,806 | €4,072 | -€2,733 | -40.2% |
| Tangible fixed assets | 22/27 | €6,806 | €4,072 | -€2,733 | -40.2% |
| Furniture and vehicles | 24 | €4,029 | €2,544 | -€1,485 | -36.9% |
| Other tangible fixed assets | 26 | €2,777 | €1,529 | -€1,248 | -44.9% |
| Current assets | 29/58 | €94,900 | €91,642 | -€3,258 | -3.4% |
| Amounts receivable after more than one year | 29 | €40,000 | €40,000 | = | 0.0% |
| Trade receivables | 290 | €40,000 | €40,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €54,660 | €51,627 | -€3,033 | -5.5% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €54,660 | €51,627 | -€3,033 | -5.5% |
| Cash at bank and in hand | 54/58 | €240 | €15 | -€225 | -93.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €101,706 | €95,715 | -€5,991 | -5.9% |
| Equity | 10/15 | €100,298 | €95,315 | -€4,983 | -5.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,298 | €93,315 | -€4,983 | -5.1% |
| Amounts payable | 17/49 | €1,408 | €400 | -€1,008 | -71.6% |
| Amounts payable within one year | 42/48 | €1,408 | €400 | -€1,008 | -71.6% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €1,408 | €400 | -€1,008 | -71.6% |
| Suppliers | 440/4 | €1,408 | €400 | -€1,008 | -71.6% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,156 | €2,733 | -€422 | -13.4% |
| Other operating charges | 640/8 | €423 | €400 | -€24 | -5.6% |
| Gross operating margin | 9900 | -€8,182 | -€5,702 | +€2,480 | +30.3% |
| Operating profit (loss) | 9901 | -€11,761 | -€8,835 | +€2,926 | +24.9% |
| Financial income | 75/76B | €4,719 | €3,867 | -€852 | -18.1% |
| Recurring financial income | 75 | €4,719 | €3,867 | -€852 | -18.1% |
| Financial charges | 65/66B | €106 | €15 | -€91 | -85.8% |
| Recurring financial charges | 65 | €106 | €15 | -€91 | -85.8% |
| Profit (loss) for the period before taxes | 9903 | -€7,148 | -€4,983 | +€2,165 | +30.3% |
| Income taxes | 67/77 | €137 | - | -€137 | |
| Profit (loss) for the period | 9904 | -€7,285 | -€4,983 | +€2,302 | +31.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,285 | -€4,983 | +€2,302 | +31.6% |
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 22 October 2026 via checked.be.