F CONSULiT: 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.
F CONSULiT
Largest movements
- Deferred charges and accrued income +€686
up €686 (+144%), from €477 to €1,163
- Tax, wage and social debts -€3,496
down €3,496 (-14.2%), from €24,658 to €21,162
- Other debts +€2,785
up €2,785 (+407%), from €684 to €3,470
- Profit (loss) carried forward +€2,407
up €2,407 (+7.1%), from €33,958 to €36,365
- Trade debts -€1,100
down €1,100 (-41.1%), from €2,679 to €1,579
- Gross operating margin -€17,626
down €17,626 (-56.1%), from €31,400 to €13,774
- Taxes -€1,287
down €1,287 (-18.8%), from €6,849 to €5,561
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 | €64,479 | €65,076 | +€596 | +0.9% |
| Current assets | 29/58 | €64,479 | €65,076 | +€596 | +0.9% |
| Amounts receivable within one year | 40/41 | €13,595 | €13,563 | -€32 | -0.2% |
| Trade receivables | 40 | €13,595 | €13,563 | -€32 | -0.2% |
| Cash at bank and in hand | 54/58 | €50,407 | €50,349 | -€57 | -0.1% |
| Deferred charges and accrued income | 490/1 | €477 | €1,163 | +€686 | +144% |
| Total equity and liabilities | 10/49 | €64,479 | €65,076 | +€596 | +0.9% |
| Equity | 10/15 | €36,458 | €38,865 | +€2,407 | +6.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,958 | €36,365 | +€2,407 | +7.1% |
| Amounts payable | 17/49 | €28,021 | €26,211 | -€1,810 | -6.5% |
| Amounts payable within one year | 42/48 | €28,021 | €26,211 | -€1,810 | -6.5% |
| Trade debts | 44 | €2,679 | €1,579 | -€1,100 | -41.1% |
| Suppliers | 440/4 | €2,679 | €1,579 | -€1,100 | -41.1% |
| Taxes, remuneration and social security | 45 | €24,658 | €21,162 | -€3,496 | -14.2% |
| Taxes | 450/3 | €24,658 | €21,162 | -€3,496 | -14.2% |
| Other amounts payable | 47/48 | €684 | €3,470 | +€2,785 | +407% |
| Other operating charges | 640/8 | €162 | €359 | +€197 | +121% |
| Gross operating margin | 9900 | €31,400 | €13,774 | -€17,626 | -56.1% |
| Operating profit (loss) | 9901 | €31,238 | €13,415 | -€17,823 | -57.1% |
| Financial charges | 65/66B | €5,578 | €5,447 | -€131 | -2.3% |
| Recurring financial charges | 65 | €5,578 | €5,447 | -€131 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | €25,660 | €7,968 | -€17,692 | -68.9% |
| Income taxes | 67/77 | €6,849 | €5,561 | -€1,287 | -18.8% |
| Profit (loss) for the period | 9904 | €18,811 | €2,407 | -€16,404 | -87.2% |
| Profit (loss) for the period to be appropriated | 9905 | €18,811 | €2,407 | -€16,404 | -87.2% |
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 21 October 2026 via checked.be.