KONSILO: 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.
KONSILO
Largest movements
- Receivables within one year -€21,980
down €21,980 (-24.5%), from €89,898 to €67,918
of which Trade receivables: -€11,783
- Cash +€17,578
up €17,578 (+13.3%), from €132,257 to €149,835
mainly Receivables within one year (+€21,980) and Net result for the year (+€13,417)
- Receivables after one year -€10,000
down €10,000 (-25.0%), from €40,000 to €30,000
- Tangible fixed assets -€6,671
down €6,671 (-25.2%), from €26,441 to €19,771
of which Leasing and similar rights: -€4,021
- Current investments +€5,200
up €5,200 (+6.0%), from €86,302 to €91,502
- Reserves -€20,293
down €20,293 (-7.6%), from €267,650 to €247,358
of which Distributable reserves: -€20,293
- Trade debts -€8,014
down €8,014 (-56.9%), from €14,085 to €6,072
- Other debts +€5,671
up €5,671 (+20.2%), from €28,039 to €33,710
- Tax, wage and social debts +€5,184
up €5,184 (+108.4%), from €4,781 to €9,965
- Gross operating margin +€26,263
up €26,263 (+1024.5%), from €2,563 to €28,826
- Taxes +€8,111
up €8,111 (+3794.5%), from €214 to €8,325
- Depreciation -€5,046
down €5,046 (-40.9%), from €12,324 to €7,279
- Financial charges +€1,157
up €1,157 (+230.3%), from €502 to €1,659
- Financial income +€1,007
up €1,007 (+32.8%), from €3,074 to €4,081
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 | €384,162 | €366,711 | -€17,451 | -4.5% |
| Fixed assets | 21/28 | €30,486 | €23,016 | -€7,471 | -24.5% |
| Tangible fixed assets | 22/27 | €26,441 | €19,771 | -€6,671 | -25.2% |
| Furniture and vehicles | 24 | €186 | €451 | +€264 | +142.1% |
| Leasing and similar rights | 25 | €20,104 | €16,083 | -€4,021 | -20.0% |
| Other tangible fixed assets | 26 | €6,151 | €3,237 | -€2,914 | -47.4% |
| Financial fixed assets | 28 | €4,045 | €3,245 | -€800 | -19.8% |
| Current assets | 29/58 | €353,676 | €343,695 | -€9,981 | -2.8% |
| Amounts receivable after more than one year | 29 | €40,000 | €30,000 | -€10,000 | -25.0% |
| Other amounts receivable | 291 | €40,000 | €30,000 | -€10,000 | -25.0% |
| Amounts receivable within one year | 40/41 | €89,898 | €67,918 | -€21,980 | -24.5% |
| Trade receivables | 40 | €61,928 | €50,145 | -€11,783 | -19.0% |
| Other amounts receivable | 41 | €27,970 | €17,773 | -€10,197 | -36.5% |
| Current investments | 50/53 | €86,302 | €91,502 | +€5,200 | +6.0% |
| Cash at bank and in hand | 54/58 | €132,257 | €149,835 | +€17,578 | +13.3% |
| Deferred charges and accrued income | 490/1 | €5,219 | €4,441 | -€778 | -14.9% |
| Total equity and liabilities | 10/49 | €384,162 | €366,711 | -€17,451 | -4.5% |
| Equity | 10/15 | €337,257 | €316,965 | -€20,293 | -6.0% |
| Contributions | 10/11 | €12,425 | €12,425 | = | 0.0% |
| Reserves | 13 | €267,650 | €247,358 | -€20,293 | -7.6% |
| Non-distributable reserves | 130/1 | €65,202 | €65,202 | = | 0.0% |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Own shares acquired | 1312 | €65,202 | €65,202 | = | 0.0% |
| Distributable reserves | 133 | €202,448 | €182,156 | -€20,293 | -10.0% |
| Profit (loss) carried forward | 14 | €57,182 | €57,182 | = | 0.0% |
| Amounts payable | 17/49 | €46,905 | €49,746 | +€2,841 | +6.1% |
| Amounts payable within one year | 42/48 | €46,905 | €49,746 | +€2,841 | +6.1% |
| Trade debts | 44 | €14,085 | €6,072 | -€8,014 | -56.9% |
| Suppliers | 440/4 | €14,085 | €6,072 | -€8,014 | -56.9% |
| Taxes, remuneration and social security | 45 | €4,781 | €9,965 | +€5,184 | +108.4% |
| Taxes | 450/3 | €4,781 | €9,965 | +€5,184 | +108.4% |
| Other amounts payable | 47/48 | €28,039 | €33,710 | +€5,671 | +20.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €2,377 | +€2,377 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,324 | €7,279 | -€5,046 | -40.9% |
| Other operating charges | 640/8 | €1,789 | €2,227 | +€438 | +24.5% |
| Gross operating margin | 9900 | €2,563 | €28,826 | +€26,263 | +1024.5% |
| Operating profit (loss) | 9901 | -€11,550 | €19,320 | +€30,870 | |
| Financial income | 75/76B | €3,074 | €4,081 | +€1,007 | +32.8% |
| Recurring financial income | 75 | €3,074 | €4,081 | +€1,007 | +32.8% |
| Financial charges | 65/66B | €502 | €1,659 | +€1,157 | +230.3% |
| Recurring financial charges | 65 | €502 | €1,659 | +€1,157 | +230.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,978 | €21,742 | +€30,720 | |
| Income taxes | 67/77 | €214 | €8,325 | +€8,111 | +3794.5% |
| Profit (loss) for the period | 9904 | -€9,192 | €13,417 | +€22,609 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,192 | €13,417 | +€22,609 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.