KONSULL: 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.
KONSULL
Largest movements
- Cash -€106,101
down €106,101 (-84.1%), from €126,193 to €20,092
mainly Contributions, distributions and other (-€56,961) and Net result for the year (-€43,027)
- Tangible fixed assets -€19,850
down €19,850 (-19.8%), from €100,179 to €80,329
of which Land and buildings: -€19,458
- Receivables within one year +€9,237
up €9,237 (+79.9%), from €11,561 to €20,798
- Profit (loss) carried forward -€100,443
down €100,443, from €27,062 to -€73,381
- Tax, wage and social debts -€10,239
no longer reported in 2025 (was €10,239)
- Trade debts -€6,125
no longer reported in 2025 (was €6,125)
- Gross operating margin -€36,421
down €36,421, from €4,000 to -€32,421
- Depreciation +€9,877
new in 2025: €9,877
- Other operating charges +€1,737
new in 2025: €1,737
- Financial income +€1,200
new in 2025: €1,200
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 | €277,933 | €161,219 | -€116,714 | -42.0% |
| Fixed assets | 21/28 | €100,179 | €80,329 | -€19,850 | -19.8% |
| Tangible fixed assets | 22/27 | €100,179 | €80,329 | -€19,850 | -19.8% |
| Land and buildings | 22 | €97,845 | €78,387 | -€19,458 | -19.9% |
| Plant, machinery and equipment | 23 | €291 | €1,942 | +€1,652 | +568% |
| Furniture and vehicles | 24 | €2,044 | - | -€2,044 | |
| Current assets | 29/58 | €177,754 | €80,890 | -€96,864 | -54.5% |
| Amounts receivable after more than one year | 29 | €40,000 | €40,000 | = | 0.0% |
| Other amounts receivable | 291 | €40,000 | €40,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,561 | €20,798 | +€9,237 | +79.9% |
| Other amounts receivable | 41 | €11,561 | €20,798 | +€9,237 | +79.9% |
| Cash at bank and in hand | 54/58 | €126,193 | €20,092 | -€106,101 | -84.1% |
| Total equity and liabilities | 10/49 | €277,933 | €161,219 | -€116,714 | -42.0% |
| Equity | 10/15 | €261,206 | €161,219 | -€99,987 | -38.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | - | €6,200 | +€6,200 | |
| Issued capital | 100 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €227,944 | €228,400 | +€456 | +0.2% |
| Tax-exempt reserves | 132 | €7,530 | €7,530 | = | 0.0% |
| Distributable reserves | 133 | €220,414 | €220,870 | +€456 | +0.2% |
| Profit (loss) carried forward | 14 | €27,062 | -€73,381 | -€100,443 | |
| Amounts payable | 17/49 | €16,727 | - | -€16,727 | |
| Amounts payable within one year | 42/48 | €16,727 | - | -€16,727 | |
| Financial debts | 43 | €364 | - | -€364 | |
| Credit institutions | 430/8 | €364 | - | -€364 | |
| Trade debts | 44 | €6,125 | - | -€6,125 | |
| Suppliers | 440/4 | €6,125 | - | -€6,125 | |
| Taxes, remuneration and social security | 45 | €10,239 | - | -€10,239 | |
| Taxes | 450/3 | €10,239 | - | -€10,239 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €9,877 | +€9,877 | |
| Other operating charges | 640/8 | - | €1,737 | +€1,737 | |
| Gross operating margin | 9900 | €4,000 | -€32,421 | -€36,421 | |
| Operating profit (loss) | 9901 | €4,000 | -€44,035 | -€48,035 | |
| Financial income | 75/76B | - | €1,200 | +€1,200 | |
| Recurring financial income | 75 | - | €1,200 | +€1,200 | |
| Financial charges | 65/66B | - | €192 | +€192 | |
| Recurring financial charges | 65 | - | €192 | +€192 | |
| Profit (loss) for the period before taxes | 9903 | €4,000 | -€43,027 | -€47,027 | |
| Profit (loss) for the period | 9904 | €4,000 | -€43,027 | -€47,027 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,000 | -€43,027 | -€47,027 |
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.