COCONSULT: 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.
COCONSULT
Largest movements
- Cash +€190,177
up €190,177 (+35.9%), from €529,707 to €719,884
mainly Net result for the year (+€321,917) and Investment in fixed assets (net) (+€185,546)
- Tangible fixed assets -€185,996
down €185,996 (-100.0%), from €185,996 to €0
- Receivables within one year -€10,000
down €10,000 (-45.2%), from €22,100 to €12,100
- Other debts -€371,368
down €371,368 (-92.7%), from €400,606 to €29,239
- Reserves +€321,917
up €321,917 (+66.5%), from €483,955 to €805,872
- Tax, wage and social debts +€45,557
up €45,557 (+762.9%), from €5,971 to €51,529
- Gross operating margin +€394,998
up €394,998 (+579.2%), from €68,195 to €463,193
- Taxes +€127,669
up €127,669 (+529.5%), from €24,113 to €151,782
- Financial income +€5,106
up €5,106 (+56.0%), from €9,122 to €14,228
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 | €901,921 | €896,630 | -€5,291 | -0.6% |
| Fixed assets | 21/28 | €185,996 | €450 | -€185,546 | -99.8% |
| Tangible fixed assets | 22/27 | €185,996 | €0 | -€185,996 | -100.0% |
| Land and buildings | 22 | €185,996 | €0 | -€185,996 | -100.0% |
| Financial fixed assets | 28 | - | €450 | +€450 | |
| Current assets | 29/58 | €715,925 | €896,180 | +€180,255 | +25.2% |
| Amounts receivable within one year | 40/41 | €22,100 | €12,100 | -€10,000 | -45.2% |
| Trade receivables | 40 | €22,100 | €12,100 | -€10,000 | -45.2% |
| Current investments | 50/53 | €164,118 | €164,118 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €529,707 | €719,884 | +€190,177 | +35.9% |
| Deferred charges and accrued income | 490/1 | - | €78 | +€78 | |
| Total equity and liabilities | 10/49 | €901,921 | €896,630 | -€5,291 | -0.6% |
| Equity | 10/15 | €490,155 | €812,072 | +€321,917 | +65.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €483,955 | €805,872 | +€321,917 | +66.5% |
| Distributable reserves | 133 | €483,955 | €805,872 | +€321,917 | +66.5% |
| Amounts payable | 17/49 | €411,766 | €84,558 | -€327,207 | -79.5% |
| Amounts payable within one year | 42/48 | €408,431 | €83,518 | -€324,912 | -79.6% |
| Trade debts | 44 | €1,853 | €2,751 | +€898 | +48.4% |
| Suppliers | 440/4 | €1,853 | €2,751 | +€898 | +48.4% |
| Taxes, remuneration and social security | 45 | €5,971 | €51,529 | +€45,557 | +762.9% |
| Taxes | 450/3 | €5,971 | €51,529 | +€45,557 | +762.9% |
| Other amounts payable | 47/48 | €400,606 | €29,239 | -€371,368 | -92.7% |
| Accrued charges and deferred income | 492/3 | €3,335 | €1,040 | -€2,295 | -68.8% |
| Non-recurring operating income | 76A | - | €400,004 | +€400,004 | |
| Other operating charges | 640/8 | €3,399 | €2,583 | -€817 | -24.0% |
| Gross operating margin | 9900 | €68,195 | €463,193 | +€394,998 | +579.2% |
| Operating profit (loss) | 9901 | €64,796 | €460,610 | +€395,815 | +610.9% |
| Financial income | 75/76B | €9,122 | €14,228 | +€5,106 | +56.0% |
| Recurring financial income | 75 | €9,122 | €14,228 | +€5,106 | +56.0% |
| Financial charges | 65/66B | €1,135 | €1,140 | +€5 | +0.4% |
| Recurring financial charges | 65 | €1,135 | €1,140 | +€5 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €72,783 | €473,699 | +€400,916 | +550.8% |
| Income taxes | 67/77 | €24,113 | €151,782 | +€127,669 | +529.5% |
| Profit (loss) for the period | 9904 | €48,670 | €321,917 | +€273,246 | +561.4% |
| Profit (loss) for the period to be appropriated | 9905 | €48,670 | €321,917 | +€273,246 | +561.4% |
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.