CONS TEAM: what changed
Two fiscal 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.
CONS TEAM
Largest movements
- Receivables within one year +€4,164
up €4,164 (+9.2%), from €45,442 to €49,606
of which Other amounts receivable: +€4,597
- Deferred charges and accrued income -€3,081
no longer reported in 2025 (was €3,081)
- Cash -€1,891
down €1,891 (-48.7%), from €3,885 to €1,994
mainly Contributions, distributions and other (-€17,647) and Receivables within one year (-€4,164)
- Profit (loss) carried forward +€4,093
up €4,093 (+15.3%), from €26,838 to €30,931
- Trade debts -€3,057
down €3,057 (-39.5%), from €7,731 to €4,674
- Tax, wage and social debts -€1,857
down €1,857 (-14.4%), from €12,852 to €10,995
- Turnover +€245,087
new in 2025: €245,087
- Purchases and services +€230,017
new in 2025: €230,017
- Gross operating margin +€27,425
up €27,425 (+456.8%), from €6,003 to €33,428
- Taxes +€5,445
up €5,445 (+458.7%), from €1,187 to €6,632
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 | €52,421 | €51,600 | -€821 | -1.6% |
| Fixed assets | 21/28 | €13 | - | -€13 | |
| Tangible fixed assets | 22/27 | €13 | - | -€13 | |
| Furniture and vehicles | 24 | €13 | - | -€13 | |
| Current assets | 29/58 | €52,408 | €51,600 | -€808 | -1.5% |
| Amounts receivable within one year | 40/41 | €45,442 | €49,606 | +€4,164 | +9.2% |
| Trade receivables | 40 | €15,933 | €15,500 | -€433 | -2.7% |
| Other amounts receivable | 41 | €29,509 | €34,106 | +€4,597 | +15.6% |
| Cash at bank and in hand | 54/58 | €3,885 | €1,994 | -€1,891 | -48.7% |
| Deferred charges and accrued income | 490/1 | €3,081 | - | -€3,081 | |
| Total equity and liabilities | 10/49 | €52,421 | €51,600 | -€821 | -1.6% |
| Equity | 10/15 | €31,838 | €35,931 | +€4,093 | +12.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,838 | €30,931 | +€4,093 | +15.3% |
| Amounts payable | 17/49 | €20,583 | €15,669 | -€4,914 | -23.9% |
| Amounts payable within one year | 42/48 | €20,583 | €15,669 | -€4,914 | -23.9% |
| Trade debts | 44 | €7,731 | €4,674 | -€3,057 | -39.5% |
| Suppliers | 440/4 | €7,731 | €4,674 | -€3,057 | -39.5% |
| Taxes, remuneration and social security | 45 | €12,852 | €10,995 | -€1,857 | -14.4% |
| Taxes | 450/3 | €12,852 | €10,995 | -€1,857 | -14.4% |
| Turnover | 70 | - | €245,087 | +€245,087 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €230,017 | +€230,017 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €361 | €13 | -€348 | -96.4% |
| Other operating charges | 640/8 | €130 | €2,502 | +€2,372 | +1824.8% |
| Gross operating margin | 9900 | €6,003 | €33,428 | +€27,425 | +456.8% |
| Operating profit (loss) | 9901 | €5,512 | €30,912 | +€25,400 | +460.8% |
| Financial income | 75/76B | €10 | €0 | -€10 | -98.4% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -98.4% |
| Financial charges | 65/66B | €427 | €2,541 | +€2,114 | +495.1% |
| Recurring financial charges | 65 | €427 | €2,541 | +€2,114 | +495.1% |
| Profit (loss) for the period before taxes | 9903 | €5,095 | €28,372 | +€23,277 | +456.9% |
| Income taxes | 67/77 | €1,187 | €6,632 | +€5,445 | +458.7% |
| Profit (loss) for the period | 9904 | €3,908 | €21,740 | +€17,832 | +456.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,908 | €21,740 | +€17,832 | +456.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.