Konsultance: 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.
Konsultance
Largest movements
- Deferred charges and accrued income -€8,002
down €8,002 (-57.8%), from €13,846 to €5,844
- Receivables within one year -€6,913
down €6,913 (-14.2%), from €48,809 to €41,896
of which Trade receivables: -€6,918
- Cash -€1,260
down €1,260 (-83.4%), from €1,510 to €250
mainly Trade debts (-€24,404) and Contributions, distributions and other (-€23,564)
- Other debts +€33,625
up €33,625 (+1195.8%), from €2,812 to €36,437
- Trade debts -€24,404
down €24,404 (-89.0%), from €27,428 to €3,024
- Reserves -€11,308
down €11,308 (-100.0%), from €11,308 to €0
- Profit (loss) carried forward -€10,699
down €10,699 (-100.0%), from €10,699 to €0
- Tax, wage and social debts -€3,750
down €3,750 (-39.7%), from €9,442 to €5,692
of which Remuneration and social security: -€3,609
- Write-downs -€31,549
down €31,549 (-100.0%), from €31,549 to €0
- Gross operating margin -€30,099
down €30,099 (-77.6%), from €38,811 to €8,712
- Staff costs -€4,867
down €4,867 (-56.3%), from €8,638 to €3,771
- Taxes -€3,567
down €3,567, from €3,237 to -€330
- Other operating charges -€2,631
down €2,631 (-44.4%), from €5,924 to €3,293
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 | €64,527 | €47,990 | -€16,537 | -25.6% |
| Fixed assets | 21/28 | €362 | €0 | -€362 | -100.0% |
| Tangible fixed assets | 22/27 | €362 | €0 | -€362 | -100.0% |
| Plant, machinery and equipment | 23 | €362 | €0 | -€362 | -100.0% |
| Current assets | 29/58 | €64,165 | €47,990 | -€16,175 | -25.2% |
| Amounts receivable within one year | 40/41 | €48,809 | €41,896 | -€6,913 | -14.2% |
| Trade receivables | 40 | €48,809 | €41,891 | -€6,918 | -14.2% |
| Other amounts receivable | 41 | - | €5 | +€5 | |
| Cash at bank and in hand | 54/58 | €1,510 | €250 | -€1,260 | -83.4% |
| Deferred charges and accrued income | 490/1 | €13,846 | €5,844 | -€8,002 | -57.8% |
| Total equity and liabilities | 10/49 | €64,527 | €47,990 | -€16,537 | -25.6% |
| Equity | 10/15 | €24,507 | €2,500 | -€22,007 | -89.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €11,308 | €0 | -€11,308 | -100.0% |
| Distributable reserves | 133 | €11,308 | €0 | -€11,308 | -100.0% |
| Profit (loss) carried forward | 14 | €10,699 | €0 | -€10,699 | -100.0% |
| Amounts payable | 17/49 | €40,020 | €45,490 | +€5,470 | +13.7% |
| Amounts payable within one year | 42/48 | €39,682 | €45,153 | +€5,471 | +13.8% |
| Trade debts | 44 | €27,428 | €3,024 | -€24,404 | -89.0% |
| Suppliers | 440/4 | €27,428 | €3,024 | -€24,404 | -89.0% |
| Taxes, remuneration and social security | 45 | €9,442 | €5,692 | -€3,750 | -39.7% |
| Taxes | 450/3 | €5,583 | €5,442 | -€141 | -2.5% |
| Remuneration and social security | 454/9 | €3,859 | €250 | -€3,609 | -93.5% |
| Other amounts payable | 47/48 | €2,812 | €36,437 | +€33,625 | +1195.8% |
| Accrued charges and deferred income | 492/3 | €338 | €337 | -€1 | -0.3% |
| Remuneration, social security and pensions | 62 | €8,638 | €3,771 | -€4,867 | -56.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €526 | €0 | -€526 | -100.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €31,549 | €0 | -€31,549 | -100.0% |
| Other operating charges | 640/8 | €5,924 | €3,293 | -€2,631 | -44.4% |
| Gross operating margin | 9900 | €38,811 | €8,712 | -€30,099 | -77.6% |
| Operating profit (loss) | 9901 | -€7,826 | €1,648 | +€9,474 | |
| Financial income | 75/76B | €2,213 | €3 | -€2,210 | -99.9% |
| Recurring financial income | 75 | €2,213 | €3 | -€2,210 | -99.9% |
| Financial charges | 65/66B | €451 | €424 | -€27 | -6.0% |
| Recurring financial charges | 65 | €451 | €424 | -€27 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,064 | €1,227 | +€7,291 | |
| Income taxes | 67/77 | €3,237 | -€330 | -€3,567 | |
| Profit (loss) for the period | 9904 | -€9,301 | €1,557 | +€10,858 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,301 | €1,557 | +€10,858 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.