KONZULT: 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.
KONZULT
Largest movements
- Cash +€56,236
up €56,236 (+1,006%), from €5,590 to €61,826
mainly Net result for the year (+€26,061) and Investment in fixed assets (net) (+€21,887)
- Tangible fixed assets -€21,887
no longer reported in 2026 (was €21,887)
of which Furniture and vehicles: -€20,745
- Receivables within one year -€10,356
down €10,356 (-79.3%), from €13,056 to €2,699
of which Other amounts receivable: -€5,637
- Reserves +€20,832
up €20,832 (+105%), from €19,930 to €40,762
- Current portion of long-term debt -€10,018
no longer reported in 2026 (was €10,018)
- Tax, wage and social debts +€5,506
up €5,506 (+95.3%), from €5,775 to €11,281
- Profit (loss) carried forward +€5,229
no longer reported in 2026 (was -€5,229)
- Accrued charges and deferred income +€1,824
new in 2026: €1,824
- Gross operating margin +€14,911
up €14,911 (+59.1%), from €25,222 to €40,133
- Depreciation -€13,622
no longer reported in 2026 (was €13,622)
- Taxes +€11,134
up €11,134 (+7,613%), from €146 to €11,281
- Other operating charges +€524
up €524 (+78.2%), from €671 to €1,195
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,533 | €64,525 | +€23,993 | +59.2% |
| Fixed assets | 21/28 | €21,887 | - | -€21,887 | |
| Tangible fixed assets | 22/27 | €21,887 | - | -€21,887 | |
| Plant, machinery and equipment | 23 | €1,142 | - | -€1,142 | |
| Furniture and vehicles | 24 | €20,745 | - | -€20,745 | |
| Current assets | 29/58 | €18,646 | €64,525 | +€45,879 | +246% |
| Amounts receivable within one year | 40/41 | €13,056 | €2,699 | -€10,356 | -79.3% |
| Trade receivables | 40 | €4,719 | - | -€4,719 | |
| Other amounts receivable | 41 | €8,337 | €2,699 | -€5,637 | -67.6% |
| Cash at bank and in hand | 54/58 | €5,590 | €61,826 | +€56,236 | +1,006% |
| Total equity and liabilities | 10/49 | €40,533 | €64,525 | +€23,993 | +59.2% |
| Equity | 10/15 | €20,701 | €46,762 | +€26,061 | +126% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €19,930 | €40,762 | +€20,832 | +105% |
| Distributable reserves | 133 | €19,930 | €40,762 | +€20,832 | +105% |
| Profit (loss) carried forward | 14 | -€5,229 | - | +€5,229 | |
| Amounts payable | 17/49 | €19,832 | €17,763 | -€2,069 | -10.4% |
| Amounts payable within one year | 42/48 | €19,832 | €15,939 | -€3,893 | -19.6% |
| Current portion of amounts payable after more than one year | 42 | €10,018 | - | -€10,018 | |
| Trade debts | 44 | €3,932 | €4,659 | +€726 | +18.5% |
| Suppliers | 440/4 | €3,932 | €4,659 | +€726 | +18.5% |
| Taxes, remuneration and social security | 45 | €5,775 | €11,281 | +€5,506 | +95.3% |
| Taxes | 450/3 | €5,775 | €11,281 | +€5,506 | +95.3% |
| Other amounts payable | 47/48 | €106 | - | -€106 | |
| Accrued charges and deferred income | 492/3 | - | €1,824 | +€1,824 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,622 | - | -€13,622 | |
| Other operating charges | 640/8 | €671 | €1,195 | +€524 | +78.2% |
| Non-recurring operating charges | 66A | - | €1,142 | +€1,142 | |
| Gross operating margin | 9900 | €25,222 | €40,133 | +€14,911 | +59.1% |
| Operating profit (loss) | 9901 | €10,929 | €37,797 | +€26,867 | +246% |
| Financial income | 75/76B | €528 | €569 | +€41 | +7.7% |
| Recurring financial income | 75 | €528 | €569 | +€41 | +7.7% |
| Financial charges | 65/66B | €1,007 | €1,024 | +€17 | +1.6% |
| Recurring financial charges | 65 | €1,007 | €1,024 | +€17 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €10,450 | €37,342 | +€26,892 | +257% |
| Income taxes | 67/77 | €146 | €11,281 | +€11,134 | +7,613% |
| Profit (loss) for the period | 9904 | €10,304 | €26,061 | +€15,757 | +153% |
| Profit (loss) for the period to be appropriated | 9905 | €10,304 | €26,061 | +€15,757 | +153% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.