CONSAAIB: 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.
CONSAAIB
Largest movements
- Receivables within one year -€36,549
down €36,549 (-20.2%), from €180,999 to €144,450
of which Trade receivables: -€44,856
- Cash -€17,373
down €17,373 (-55.2%), from €31,479 to €14,106
mainly Trade debts (-€62,104) and Investment in fixed assets (net) (-€61,990)
- Deferred charges and accrued income -€12,723
down €12,723 (-88.6%), from €14,362 to €1,639
- Stocks and contracts -€6,360
down €6,360 (-27.0%), from €23,585 to €17,225
- Financial fixed assets -€4,500
no longer reported in 2025 (was €4,500)
- Trade debts -€62,104
no longer reported in 2025 (was €62,104)
- Other debts -€35,231
down €35,231 (-37.6%), from €93,693 to €58,461
- Current portion of long-term debt +€14,127
up €14,127 (+58.6%), from €24,088 to €38,215
- Debts after one year -€6,795
down €6,795 (-5.3%), from €128,737 to €121,942
- Reserves +€5,281
up €5,281 (+7.1%), from €74,274 to €79,555
- Depreciation -€5,737
down €5,737 (-7.7%), from €74,577 to €68,841
- Financial income -€4,916
down €4,916 (-98.9%), from €4,971 to €55
- Staff costs +€2,973
new in 2025: €2,973
- Financial charges -€1,368
down €1,368 (-16.8%), from €8,130 to €6,762
- Gross operating margin -€1,024
down €1,024 (-1.1%), from €89,327 to €88,304
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 | €389,236 | €309,379 | -€79,857 | -20.5% |
| Fixed assets | 21/28 | €138,810 | €131,959 | -€6,851 | -4.9% |
| Tangible fixed assets | 22/27 | €134,310 | €131,959 | -€2,351 | -1.8% |
| Plant, machinery and equipment | 23 | €17,229 | €5,948 | -€11,281 | -65.5% |
| Furniture and vehicles | 24 | €117,081 | €126,012 | +€8,930 | +7.6% |
| Financial fixed assets | 28 | €4,500 | - | -€4,500 | |
| Current assets | 29/58 | €250,425 | €177,420 | -€73,006 | -29.2% |
| Stocks and contracts in progress | 3 | €23,585 | €17,225 | -€6,360 | -27.0% |
| Stocks | 30/36 | €23,585 | €17,225 | -€6,360 | -27.0% |
| Amounts receivable within one year | 40/41 | €180,999 | €144,450 | -€36,549 | -20.2% |
| Trade receivables | 40 | €180,999 | €136,143 | -€44,856 | -24.8% |
| Other amounts receivable | 41 | - | €8,307 | +€8,307 | |
| Cash at bank and in hand | 54/58 | €31,479 | €14,106 | -€17,373 | -55.2% |
| Deferred charges and accrued income | 490/1 | €14,362 | €1,639 | -€12,723 | -88.6% |
| Total equity and liabilities | 10/49 | €389,236 | €309,379 | -€79,857 | -20.5% |
| Equity | 10/15 | €77,274 | €82,555 | +€5,281 | +6.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €74,274 | €79,555 | +€5,281 | +7.1% |
| Distributable reserves | 133 | €74,274 | €79,555 | +€5,281 | +7.1% |
| Amounts payable | 17/49 | €311,961 | €226,824 | -€85,137 | -27.3% |
| Amounts payable after more than one year | 17 | €128,737 | €121,942 | -€6,795 | -5.3% |
| Financial debts | 170/4 | €128,737 | €121,942 | -€6,795 | -5.3% |
| Amounts payable within one year | 42/48 | €183,224 | €104,882 | -€78,342 | -42.8% |
| Current portion of amounts payable after more than one year | 42 | €24,088 | €38,215 | +€14,127 | +58.6% |
| Trade debts | 44 | €62,104 | - | -€62,104 | |
| Suppliers | 440/4 | €62,104 | - | -€62,104 | |
| Taxes, remuneration and social security | 45 | €3,339 | €8,206 | +€4,866 | +145.7% |
| Taxes | 450/3 | €3,339 | €6,406 | +€3,066 | +91.8% |
| Remuneration and social security | 454/9 | - | €1,800 | +€1,800 | |
| Other amounts payable | 47/48 | €93,693 | €58,461 | -€35,231 | -37.6% |
| Remuneration, social security and pensions | 62 | - | €2,973 | +€2,973 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,577 | €68,841 | -€5,737 | -7.7% |
| Other operating charges | 640/8 | €1,710 | €1,937 | +€227 | +13.3% |
| Gross operating margin | 9900 | €89,327 | €88,304 | -€1,024 | -1.1% |
| Operating profit (loss) | 9901 | €13,040 | €14,554 | +€1,513 | +11.6% |
| Financial income | 75/76B | €4,971 | €55 | -€4,916 | -98.9% |
| Recurring financial income | 75 | €4,971 | €55 | -€4,916 | -98.9% |
| Financial charges | 65/66B | €8,130 | €6,762 | -€1,368 | -16.8% |
| Recurring financial charges | 65 | €8,130 | €6,762 | -€1,368 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €9,882 | €7,847 | -€2,035 | -20.6% |
| Income taxes | 67/77 | €3,319 | €2,566 | -€753 | -22.7% |
| Profit (loss) for the period | 9904 | €6,563 | €5,281 | -€1,282 | -19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,563 | €5,281 | -€1,282 | -19.5% |
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 4 October 2026 via checked.be.