KONSULTIS: 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.
KONSULTIS
Largest movements
- Cash +€101,610
up €101,610 (+90.7%), from €111,991 to €213,601
mainly Net result for the year (+€72,798) and Trade debts (+€19,016)
- Tangible fixed assets -€2,427
down €2,427 (-44.9%), from €5,404 to €2,977
- Profit (loss) carried forward +€72,798
up €72,798 (+108.9%), from €66,847 to €139,645
- Trade debts +€19,016
up €19,016 (+808.8%), from €2,351 to €21,367
- Tax, wage and social debts +€3,977
up €3,977 (+13.5%), from €29,506 to €33,483
- Other debts +€3,576
new in 2025: €3,576
- Gross operating margin +€10,667
up €10,667 (+11.8%), from €90,046 to €100,713
- Taxes +€4,332
up €4,332 (+24.2%), from €17,892 to €22,225
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 | €138,704 | €238,071 | +€99,367 | +71.6% |
| Fixed assets | 21/28 | €5,404 | €2,977 | -€2,427 | -44.9% |
| Tangible fixed assets | 22/27 | €5,404 | €2,977 | -€2,427 | -44.9% |
| Plant, machinery and equipment | 23 | €5,404 | €2,977 | -€2,427 | -44.9% |
| Current assets | 29/58 | €133,300 | €235,094 | +€101,794 | +76.4% |
| Amounts receivable within one year | 40/41 | €19,084 | €19,139 | +€55 | +0.3% |
| Trade receivables | 40 | €18,571 | €19,139 | +€569 | +3.1% |
| Other amounts receivable | 41 | €514 | - | -€514 | |
| Cash at bank and in hand | 54/58 | €111,991 | €213,601 | +€101,610 | +90.7% |
| Deferred charges and accrued income | 490/1 | €2,225 | €2,354 | +€129 | +5.8% |
| Total equity and liabilities | 10/49 | €138,704 | €238,071 | +€99,367 | +71.6% |
| Equity | 10/15 | €106,847 | €179,645 | +€72,798 | +68.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €37,000 | €37,000 | = | 0.0% |
| Distributable reserves | 133 | €37,000 | €37,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,847 | €139,645 | +€72,798 | +108.9% |
| Amounts payable | 17/49 | €31,857 | €58,426 | +€26,569 | +83.4% |
| Amounts payable within one year | 42/48 | €31,857 | €58,426 | +€26,569 | +83.4% |
| Trade debts | 44 | €2,351 | €21,367 | +€19,016 | +808.8% |
| Suppliers | 440/4 | €2,351 | €21,367 | +€19,016 | +808.8% |
| Taxes, remuneration and social security | 45 | €29,506 | €33,483 | +€3,977 | +13.5% |
| Taxes | 450/3 | €29,506 | €33,483 | +€3,977 | +13.5% |
| Other amounts payable | 47/48 | - | €3,576 | +€3,576 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,862 | €2,427 | +€565 | +30.3% |
| Other operating charges | 640/8 | €190 | €242 | +€52 | +27.5% |
| Gross operating margin | 9900 | €90,046 | €100,713 | +€10,667 | +11.8% |
| Operating profit (loss) | 9901 | €87,994 | €98,044 | +€10,050 | +11.4% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €3,301 | €3,021 | -€280 | -8.5% |
| Recurring financial charges | 65 | €3,301 | €3,021 | -€280 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €84,694 | €95,023 | +€10,329 | +12.2% |
| Income taxes | 67/77 | €17,892 | €22,225 | +€4,332 | +24.2% |
| Profit (loss) for the period | 9904 | €66,802 | €72,798 | +€5,996 | +9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €66,802 | €72,798 | +€5,996 | +9.0% |
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 9 October 2026 via checked.be.