KonsulTra: 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.
KonsulTra
Largest movements
- Tangible fixed assets +€54,552
up €54,552 (+58.3%), from €93,617 to €148,169
of which Land and buildings: +€63,962
- Receivables after one year -€25,000
down €25,000 (-100%), from €25,000 to €0
- Cash +€2,657
up €2,657 (+12.6%), from €21,135 to €23,792
mainly Debts after one year (+€97,035) and Receivables after one year (+€25,000)
- Debts after one year +€97,035
up €97,035 (+253%), from €38,296 to €135,331
- Reserves -€57,003
down €57,003 (-69.6%), from €81,851 to €24,848
- Contributions -€16,100
down €16,100 (-86.6%), from €18,600 to €2,500
- Trade debts +€10,709
up €10,709 (+301%), from €3,562 to €14,271
- Accrued charges and deferred income -€2,258
down €2,258 (-88.5%), from €2,552 to €294
- Gross operating margin -€7,764
down €7,764 (-16.6%), from €46,889 to €39,125
- Depreciation -€5,572
down €5,572 (-57.7%), from €9,658 to €4,086
- Financial income +€5,198
up €5,198 (+7,426,114%), from €0 to €5,198
- Taxes +€3,424
up €3,424 (+42.4%), from €8,071 to €11,495
- Financial charges -€1,440
down €1,440 (-36.4%), from €3,950 to €2,510
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 | €178,306 | €211,293 | +€32,987 | +18.5% |
| Fixed assets | 21/28 | €93,617 | €148,169 | +€54,552 | +58.3% |
| Tangible fixed assets | 22/27 | €93,617 | €148,169 | +€54,552 | +58.3% |
| Land and buildings | 22 | €82,376 | €146,338 | +€63,962 | +77.6% |
| Plant, machinery and equipment | 23 | €5,564 | €0 | -€5,564 | -100% |
| Furniture and vehicles | 24 | €5,677 | €1,832 | -€3,845 | -67.7% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €84,689 | €63,123 | -€21,566 | -25.5% |
| Amounts receivable after more than one year | 29 | €25,000 | €0 | -€25,000 | -100% |
| Other amounts receivable | 291 | €25,000 | €0 | -€25,000 | -100% |
| Amounts receivable within one year | 40/41 | €37,784 | €38,273 | +€489 | +1.3% |
| Trade receivables | 40 | €35,005 | €37,251 | +€2,246 | +6.4% |
| Other amounts receivable | 41 | €2,779 | €1,022 | -€1,757 | -63.2% |
| Cash at bank and in hand | 54/58 | €21,135 | €23,792 | +€2,657 | +12.6% |
| Deferred charges and accrued income | 490/1 | €770 | €1,058 | +€288 | +37.4% |
| Total equity and liabilities | 10/49 | €178,306 | €211,293 | +€32,987 | +18.5% |
| Equity | 10/15 | €100,451 | €27,348 | -€73,103 | -72.8% |
| Contributions | 10/11 | €18,600 | €2,500 | -€16,100 | -86.6% |
| Reserves | 13 | €81,851 | €24,848 | -€57,003 | -69.6% |
| Distributable reserves | 133 | €81,851 | €24,848 | -€57,003 | -69.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €77,855 | €183,945 | +€106,090 | +136% |
| Amounts payable after more than one year | 17 | €38,296 | €135,331 | +€97,035 | +253% |
| Financial debts | 170/4 | €38,296 | €135,331 | +€97,035 | +253% |
| Amounts payable within one year | 42/48 | €37,007 | €48,320 | +€11,314 | +30.6% |
| Current portion of amounts payable after more than one year | 42 | €5,470 | €4,669 | -€801 | -14.6% |
| Financial debts | 43 | €65 | €2,287 | +€2,223 | +3,446% |
| Credit institutions | 430/8 | €65 | €1,662 | +€1,597 | +2,476% |
| Other loans | 439 | - | €626 | +€626 | |
| Trade debts | 44 | €3,562 | €14,271 | +€10,709 | +301% |
| Suppliers | 440/4 | €3,562 | €14,271 | +€10,709 | +301% |
| Taxes, remuneration and social security | 45 | €10,309 | €11,338 | +€1,028 | +10.0% |
| Taxes | 450/3 | €10,309 | €9,038 | -€1,272 | -12.3% |
| Remuneration and social security | 454/9 | €0 | €2,300 | +€2,300 | |
| Other amounts payable | 47/48 | €17,601 | €15,755 | -€1,846 | -10.5% |
| Accrued charges and deferred income | 492/3 | €2,552 | €294 | -€2,258 | -88.5% |
| Non-recurring operating income | 76A | - | €5,060 | +€5,060 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,658 | €4,086 | -€5,572 | -57.7% |
| Other operating charges | 640/8 | €1,363 | €1,536 | +€173 | +12.7% |
| Gross operating margin | 9900 | €46,889 | €39,125 | -€7,764 | -16.6% |
| Operating profit (loss) | 9901 | €35,868 | €33,503 | -€2,365 | -6.6% |
| Financial income | 75/76B | €0 | €5,198 | +€5,198 | +7,426,114% |
| Recurring financial income | 75 | €0 | €5,198 | +€5,198 | +7,426,114% |
| Financial charges | 65/66B | €3,950 | €2,510 | -€1,440 | -36.4% |
| Recurring financial charges | 65 | €3,950 | €2,510 | -€1,440 | -36.4% |
| Profit (loss) for the period before taxes | 9903 | €31,918 | €36,191 | +€4,273 | +13.4% |
| Income taxes | 67/77 | €8,071 | €11,495 | +€3,424 | +42.4% |
| Profit (loss) for the period | 9904 | €23,847 | €24,696 | +€849 | +3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,847 | €24,696 | +€849 | +3.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.