Konsilanto: 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.
Konsilanto
Largest movements
- Receivables within one year -€258,758
down €258,758 (-10.6%), from €2.4m to €2.2m
of which Trade receivables: -€236,712
- Intangible fixed assets -€177,403
down €177,403 (-14.4%), from €1.2m to €1.1m
- Deferred charges and accrued income +€81,621
up €81,621 (+69.6%), from €117,285 to €198,906
- Cash +€77,103
up €77,103 (+24.7%), from €312,429 to €389,532
mainly Net result for the year (+€577,644) and Depreciation (+€418,850)
- Debts after one year -€293,809
down €293,809 (-22.7%), from €1.3m to €999,049
- Reserves +€114,205
up €114,205 (+31.6%), from €361,025 to €475,230
of which Distributable reserves: +€114,205
- Tax, wage and social debts -€77,753
down €77,753 (-9.6%), from €811,482 to €733,729
of which Taxes: -€41,097
- Current portion of long-term debt -€67,523
down €67,523 (-13.6%), from €497,276 to €429,754
- Trade debts +€59,215
up €59,215 (+15.9%), from €372,070 to €431,284
- Gross operating margin +€198,613
up €198,613 (+3.4%), from €5.8m to €6.0m
- Staff costs +€75,341
up €75,341 (+1.7%), from €4.4m to €4.5m
- Other operating charges +€60,477
up €60,477 (+90.1%), from €67,115 to €127,592
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.
Cash bridge derived
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 | €4,913,066 | €4,587,242 | -€325,824 | -6.6% |
| Fixed assets | 21/28 | €2,037,987 | €1,812,197 | -€225,790 | -11.1% |
| Intangible fixed assets | 21 | €1,229,641 | €1,052,238 | -€177,403 | -14.4% |
| Tangible fixed assets | 22/27 | €808,344 | €759,957 | -€48,387 | -6.0% |
| Plant, machinery and equipment | 23 | €175,217 | €118,796 | -€56,421 | -32.2% |
| Furniture and vehicles | 24 | €274,092 | €227,103 | -€46,989 | -17.1% |
| Other tangible fixed assets | 26 | €359,035 | €414,058 | +€55,023 | +15.3% |
| Financial fixed assets | 28 | €2 | €2 | = | 0.0% |
| Current assets | 29/58 | €2,875,079 | €2,775,045 | -€100,033 | -3.5% |
| Amounts receivable within one year | 40/41 | €2,445,365 | €2,186,607 | -€258,758 | -10.6% |
| Trade receivables | 40 | €2,400,850 | €2,164,137 | -€236,712 | -9.9% |
| Other amounts receivable | 41 | €44,515 | €22,470 | -€22,045 | -49.5% |
| Cash at bank and in hand | 54/58 | €312,429 | €389,532 | +€77,103 | +24.7% |
| Deferred charges and accrued income | 490/1 | €117,285 | €198,906 | +€81,621 | +69.6% |
| Total equity and liabilities | 10/49 | €4,913,066 | €4,587,242 | -€325,824 | -6.6% |
| Equity | 10/15 | €843,612 | €957,816 | +€114,205 | +13.5% |
| Contributions | 10/11 | €482,587 | €482,587 | = | 0.0% |
| Contributions outside capital | 11 | €482,587 | €482,587 | = | 0.0% |
| Other | 1109/19 | €482,587 | €482,587 | = | 0.0% |
| Reserves | 13 | €361,025 | €475,230 | +€114,205 | +31.6% |
| Tax-exempt reserves | 132 | €454 | €454 | = | 0.0% |
| Distributable reserves | 133 | €360,571 | €474,775 | +€114,205 | +31.7% |
| Amounts payable | 17/49 | €4,069,454 | €3,629,426 | -€440,028 | -10.8% |
| Amounts payable after more than one year | 17 | €1,292,859 | €999,049 | -€293,809 | -22.7% |
| Financial debts | 170/4 | €1,292,859 | €999,049 | -€293,809 | -22.7% |
| Amounts payable within one year | 42/48 | €2,761,595 | €2,629,224 | -€132,371 | -4.8% |
| Current portion of amounts payable after more than one year | 42 | €497,276 | €429,754 | -€67,523 | -13.6% |
| Financial debts | 43 | €540,955 | €501,590 | -€39,365 | -7.3% |
| Credit institutions | 430/8 | €540,955 | €501,590 | -€39,365 | -7.3% |
| Trade debts | 44 | €372,070 | €431,284 | +€59,215 | +15.9% |
| Suppliers | 440/4 | €372,070 | €431,284 | +€59,215 | +15.9% |
| Taxes, remuneration and social security | 45 | €811,482 | €733,729 | -€77,753 | -9.6% |
| Taxes | 450/3 | €256,984 | €215,887 | -€41,097 | -16.0% |
| Remuneration and social security | 454/9 | €554,498 | €517,842 | -€36,656 | -6.6% |
| Other amounts payable | 47/48 | €539,812 | €532,867 | -€6,945 | -1.3% |
| Accrued charges and deferred income | 492/3 | €15,000 | €1,152 | -€13,848 | -92.3% |
| Remuneration, social security and pensions | 62 | €4,444,296 | €4,519,636 | +€75,341 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €442,945 | €418,850 | -€24,096 | -5.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,013 | €13,215 | +€9,201 | +229.3% |
| Other operating charges | 640/8 | €67,115 | €127,592 | +€60,477 | +90.1% |
| Non-recurring operating charges | 66A | €14,808 | €200 | -€14,608 | -98.6% |
| Gross operating margin | 9900 | €5,807,415 | €6,006,028 | +€198,613 | +3.4% |
| Operating profit (loss) | 9901 | €834,237 | €926,535 | +€92,298 | +11.1% |
| Financial income | 75/76B | €16,950 | €20,779 | +€3,829 | +22.6% |
| Recurring financial income | 75 | €16,950 | €20,779 | +€3,829 | +22.6% |
| Financial charges | 65/66B | €115,259 | €118,190 | +€2,932 | +2.5% |
| Recurring financial charges | 65 | €115,259 | €118,190 | +€2,932 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €735,928 | €829,124 | +€93,195 | +12.7% |
| Income taxes | 67/77 | €240,108 | €251,480 | +€11,372 | +4.7% |
| Profit (loss) for the period | 9904 | €495,820 | €577,644 | +€81,823 | +16.5% |
| Transfer from tax-exempt reserves | 789 | €41,000 | - | -€41,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €536,820 | €577,644 | +€40,823 | +7.6% |
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 10 October 2026 via checked.be.