KONSELLO: 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.
KONSELLO
Largest movements
- Cash +€30,071
up €30,071 (+33.0%), from €91,003 to €121,074
mainly Other debts (+€100,466) and Net result for the year (+€48,299)
- Receivables after one year +€12,500
new in 2025: €12,500
- Other debts +€100,466
up €100,466 (+4,817%), from €2,086 to €102,552
- Reserves -€53,088
down €53,088 (-57.5%), from €92,327 to €39,239
- Tax, wage and social debts -€5,685
down €5,685 (-35.2%), from €16,168 to €10,483
- Trade debts +€1,959
up €1,959 (+1,062%), from €185 to €2,144
- Gross operating margin -€10,377
down €10,377 (-12.8%), from €81,143 to €70,766
- Other operating charges -€9,643
down €9,643 (-90.2%), from €10,689 to €1,047
- Financial charges +€3,192
up €3,192 (+215%), from €1,485 to €4,677
- Depreciation +€851
up €851 (+47.4%), from €1,797 to €2,648
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 | €114,824 | €158,331 | +€43,507 | +37.9% |
| Fixed assets | 21/28 | €3,912 | €4,811 | +€898 | +23.0% |
| Tangible fixed assets | 22/27 | €3,912 | €4,811 | +€898 | +23.0% |
| Furniture and vehicles | 24 | €3,912 | €4,811 | +€898 | +23.0% |
| Current assets | 29/58 | €110,912 | €153,520 | +€42,609 | +38.4% |
| Amounts receivable after more than one year | 29 | - | €12,500 | +€12,500 | |
| Other amounts receivable | 291 | - | €12,500 | +€12,500 | |
| Amounts receivable within one year | 40/41 | €17,932 | €17,845 | -€87 | -0.5% |
| Trade receivables | 40 | €17,932 | €16,940 | -€992 | -5.5% |
| Other amounts receivable | 41 | - | €905 | +€905 | |
| Cash at bank and in hand | 54/58 | €91,003 | €121,074 | +€30,071 | +33.0% |
| Deferred charges and accrued income | 490/1 | €1,976 | €2,101 | +€125 | +6.3% |
| Total equity and liabilities | 10/49 | €114,824 | €158,331 | +€43,507 | +37.9% |
| Equity | 10/15 | €95,327 | €42,239 | -€53,088 | -55.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €92,327 | €39,239 | -€53,088 | -57.5% |
| Distributable reserves | 133 | €92,327 | €39,239 | -€53,088 | -57.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €19,497 | €116,092 | +€96,595 | +495% |
| Amounts payable within one year | 42/48 | €18,439 | €115,179 | +€96,740 | +525% |
| Trade debts | 44 | €185 | €2,144 | +€1,959 | +1,062% |
| Suppliers | 440/4 | €185 | €2,144 | +€1,959 | +1,062% |
| Taxes, remuneration and social security | 45 | €16,168 | €10,483 | -€5,685 | -35.2% |
| Taxes | 450/3 | €16,168 | €10,483 | -€5,685 | -35.2% |
| Other amounts payable | 47/48 | €2,086 | €102,552 | +€100,466 | +4,817% |
| Accrued charges and deferred income | 492/3 | €1,059 | €913 | -€146 | -13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,797 | €2,648 | +€851 | +47.4% |
| Other operating charges | 640/8 | €10,689 | €1,047 | -€9,643 | -90.2% |
| Gross operating margin | 9900 | €81,143 | €70,766 | -€10,377 | -12.8% |
| Operating profit (loss) | 9901 | €68,656 | €67,071 | -€1,586 | -2.3% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €1,485 | €4,677 | +€3,192 | +215% |
| Recurring financial charges | 65 | €1,485 | €4,677 | +€3,192 | +215% |
| Profit (loss) for the period before taxes | 9903 | €67,172 | €62,394 | -€4,778 | -7.1% |
| Income taxes | 67/77 | €14,084 | €14,095 | +€11 | +0.1% |
| Profit (loss) for the period | 9904 | €53,088 | €48,299 | -€4,789 | -9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €53,088 | €48,299 | -€4,789 | -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 21 October 2026 via checked.be.