P-CONSULT: 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.
P-CONSULT
Largest movements
- Tangible fixed assets -€62,168
down €62,168 (-8.3%), from €749,529 to €687,361
of which Furniture and vehicles: -€39,958
- Cash -€57,221
down €57,221 (-17.4%), from €329,644 to €272,423
mainly Net result for the year (-€61,541) and Current investments (-€53,187)
- Current investments +€53,187
up €53,187 (+21.0%), from €253,847 to €307,034
- Profit (loss) carried forward -€61,541
down €61,541 (-6.2%), from €998,988 to €937,447
- Financial income +€21,608
up €21,608 (+133.2%), from €16,220 to €37,828
- Gross operating margin +€21,599
up €21,599 (+52.1%), from -€41,475 to -€19,876
- Financial charges -€2,852
down €2,852 (-22.1%), from €12,908 to €10,056
- Taxes +€1,852
no longer reported in 2025 (was -€1,852)
- Other operating charges +€1,109
up €1,109 (+18.0%), from €6,160 to €7,269
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 | €1,339,075 | €1,277,339 | -€61,736 | -4.6% |
| Fixed assets | 21/28 | €749,529 | €687,361 | -€62,168 | -8.3% |
| Tangible fixed assets | 22/27 | €749,529 | €687,361 | -€62,168 | -8.3% |
| Land and buildings | 22 | €469,823 | €447,613 | -€22,210 | -4.7% |
| Furniture and vehicles | 24 | €279,706 | €239,748 | -€39,958 | -14.3% |
| Current assets | 29/58 | €589,546 | €589,978 | +€432 | +0.1% |
| Amounts receivable within one year | 40/41 | €6,055 | €10,521 | +€4,466 | +73.8% |
| Other amounts receivable | 41 | €6,055 | €10,521 | +€4,466 | +73.8% |
| Current investments | 50/53 | €253,847 | €307,034 | +€53,187 | +21.0% |
| Cash at bank and in hand | 54/58 | €329,644 | €272,423 | -€57,221 | -17.4% |
| Total equity and liabilities | 10/49 | €1,339,075 | €1,277,339 | -€61,736 | -4.6% |
| Equity | 10/15 | €1,146,324 | €1,084,783 | -€61,541 | -5.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €141,136 | €141,136 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €139,276 | €139,276 | = | 0.0% |
| Profit (loss) carried forward | 14 | €998,988 | €937,447 | -€61,541 | -6.2% |
| Amounts payable | 17/49 | €192,751 | €192,556 | -€195 | -0.1% |
| Amounts payable after more than one year | 17 | €190,000 | €190,000 | = | 0.0% |
| Financial debts | 170/4 | €190,000 | €190,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,751 | €2,556 | -€195 | -7.1% |
| Trade debts | 44 | €872 | - | -€872 | |
| Suppliers | 440/4 | €872 | - | -€872 | |
| Taxes, remuneration and social security | 45 | - | €790 | +€790 | |
| Taxes | 450/3 | - | €790 | +€790 | |
| Other amounts payable | 47/48 | €1,879 | €1,766 | -€113 | -6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,168 | €62,168 | = | 0.0% |
| Other operating charges | 640/8 | €6,160 | €7,269 | +€1,109 | +18.0% |
| Gross operating margin | 9900 | -€41,475 | -€19,876 | +€21,599 | +52.1% |
| Operating profit (loss) | 9901 | -€109,803 | -€89,313 | +€20,490 | +18.7% |
| Financial income | 75/76B | €16,220 | €37,828 | +€21,608 | +133.2% |
| Recurring financial income | 75 | €16,220 | €37,828 | +€21,608 | +133.2% |
| Financial charges | 65/66B | €12,908 | €10,056 | -€2,852 | -22.1% |
| Recurring financial charges | 65 | €12,908 | €10,056 | -€2,852 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | -€106,491 | -€61,541 | +€44,950 | +42.2% |
| Income taxes | 67/77 | -€1,852 | - | +€1,852 | |
| Profit (loss) for the period | 9904 | -€104,639 | -€61,541 | +€43,098 | +41.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€104,639 | -€61,541 | +€43,098 | +41.2% |
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 11 October 2026 via checked.be.