SALES KONSUL: 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.
SALES KONSUL
Largest movements
- Cash -€42,688
down €42,688 (-38.0%), from €112,338 to €69,650
mainly Contributions, distributions and other (-€205,000) and Investment in fixed assets (net) (-€6,951)
- Receivables within one year -€21,331
down €21,331 (-68.3%), from €31,228 to €9,897
of which Other amounts receivable: -€12,163
- Tangible fixed assets +€4,890
up €4,890 (+301%), from €1,627 to €6,517
- Profit (loss) carried forward -€149,081
down €149,081, from €133,493 to -€15,589
- Other debts +€83,148
new in 2025: €83,148
- Tax, wage and social debts +€7,330
up €7,330 (+85.1%), from €8,617 to €15,947
- Gross operating margin -€37,990
down €37,990 (-35.8%), from €106,078 to €68,088
- Taxes -€12,130
down €12,130 (-53.6%), from €22,644 to €10,514
- Depreciation +€1,401
up €1,401 (+212%), from €660 to €2,061
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 | €145,193 | €87,069 | -€58,123 | -40.0% |
| Fixed assets | 21/28 | €1,627 | €6,517 | +€4,890 | +301% |
| Tangible fixed assets | 22/27 | €1,627 | €6,517 | +€4,890 | +301% |
| Furniture and vehicles | 24 | €1,627 | €6,517 | +€4,890 | +301% |
| Current assets | 29/58 | €143,566 | €80,553 | -€63,013 | -43.9% |
| Amounts receivable within one year | 40/41 | €31,228 | €9,897 | -€21,331 | -68.3% |
| Trade receivables | 40 | €15,223 | €6,056 | -€9,167 | -60.2% |
| Other amounts receivable | 41 | €16,005 | €3,841 | -€12,163 | -76.0% |
| Cash at bank and in hand | 54/58 | €112,338 | €69,650 | -€42,688 | -38.0% |
| Deferred charges and accrued income | 490/1 | - | €1,006 | +€1,006 | |
| Total equity and liabilities | 10/49 | €145,193 | €87,069 | -€58,123 | -40.0% |
| Equity | 10/15 | €136,493 | -€12,589 | -€149,081 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €133,493 | -€15,589 | -€149,081 | |
| Amounts payable | 17/49 | €8,700 | €99,658 | +€90,958 | +1,046% |
| Amounts payable within one year | 42/48 | €8,700 | €99,658 | +€90,958 | +1,046% |
| Trade debts | 44 | €83 | €556 | +€474 | +573% |
| Suppliers | 440/4 | €83 | €556 | +€474 | +573% |
| Advances received on contracts in progress | 46 | - | €7 | +€7 | |
| Taxes, remuneration and social security | 45 | €8,617 | €15,947 | +€7,330 | +85.1% |
| Taxes | 450/3 | €8,617 | €15,947 | +€7,330 | +85.1% |
| Other amounts payable | 47/48 | - | €83,148 | +€83,148 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €660 | €2,061 | +€1,401 | +212% |
| Gross operating margin | 9900 | €106,078 | €68,088 | -€37,990 | -35.8% |
| Operating profit (loss) | 9901 | €105,417 | €66,026 | -€39,391 | -37.4% |
| Financial income | 75/76B | €18 | €516 | +€499 | +2,848% |
| Recurring financial income | 75 | €18 | €516 | +€499 | +2,848% |
| Financial charges | 65/66B | €140 | €110 | -€30 | -21.2% |
| Recurring financial charges | 65 | €140 | €110 | -€30 | -21.2% |
| Profit (loss) for the period before taxes | 9903 | €105,295 | €66,432 | -€38,863 | -36.9% |
| Income taxes | 67/77 | €22,644 | €10,514 | -€12,130 | -53.6% |
| Profit (loss) for the period | 9904 | €82,651 | €55,919 | -€26,732 | -32.3% |
| Profit (loss) for the period to be appropriated | 9905 | €82,651 | €55,919 | -€26,732 | -32.3% |
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 27 October 2026 via checked.be.