ConSaJo: 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.
ConSaJo
Largest movements
- Cash +€7,993
up €7,993 (+33.8%), from €23,623 to €31,616
mainly Net result for the year (+€13,415) and Accrued charges and deferred income (+€516)
- Receivables within one year +€5,246
up €5,246 (+110%), from €4,775 to €10,021
of which Trade receivables: +€4,801
- Reserves +€13,415
up €13,415 (+83.9%), from €15,981 to €29,396
- Trade debts -€728
down €728 (-83.7%), from €869 to €142
- Accrued charges and deferred income +€516
new in 2025: €516
- Gross operating margin -€1,700
down €1,700 (-8.8%), from €19,357 to €17,657
- Taxes -€415
down €415 (-10.1%), from €4,127 to €3,712
- Financial charges +€335
up €335 (+446%), from €75 to €410
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 | €28,943 | €42,199 | +€13,257 | +45.8% |
| Current assets | 29/58 | €28,943 | €42,199 | +€13,257 | +45.8% |
| Amounts receivable within one year | 40/41 | €4,775 | €10,021 | +€5,246 | +110% |
| Trade receivables | 40 | €3,933 | €8,733 | +€4,801 | +122% |
| Other amounts receivable | 41 | €842 | €1,288 | +€445 | +52.9% |
| Cash at bank and in hand | 54/58 | €23,623 | €31,616 | +€7,993 | +33.8% |
| Deferred charges and accrued income | 490/1 | €545 | €562 | +€17 | +3.2% |
| Total equity and liabilities | 10/49 | €28,943 | €42,199 | +€13,257 | +45.8% |
| Equity | 10/15 | €18,981 | €32,396 | +€13,415 | +70.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €15,981 | €29,396 | +€13,415 | +83.9% |
| Distributable reserves | 133 | €15,981 | €29,396 | +€13,415 | +83.9% |
| Amounts payable | 17/49 | €9,961 | €9,803 | -€158 | -1.6% |
| Amounts payable within one year | 42/48 | €9,961 | €9,287 | -€674 | -6.8% |
| Trade debts | 44 | €869 | €142 | -€728 | -83.7% |
| Suppliers | 440/4 | €869 | €142 | -€728 | -83.7% |
| Taxes, remuneration and social security | 45 | €4,067 | €4,113 | +€46 | +1.1% |
| Taxes | 450/3 | €4,067 | €4,113 | +€46 | +1.1% |
| Other amounts payable | 47/48 | €5,025 | €5,033 | +€8 | +0.2% |
| Accrued charges and deferred income | 492/3 | - | €516 | +€516 | |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €19,357 | €17,657 | -€1,700 | -8.8% |
| Operating profit (loss) | 9901 | €19,239 | €17,537 | -€1,702 | -8.8% |
| Financial charges | 65/66B | €75 | €410 | +€335 | +446% |
| Recurring financial charges | 65 | €75 | €410 | +€335 | +446% |
| Profit (loss) for the period before taxes | 9903 | €19,164 | €17,127 | -€2,037 | -10.6% |
| Income taxes | 67/77 | €4,127 | €3,712 | -€415 | -10.1% |
| Profit (loss) for the period | 9904 | €15,037 | €13,415 | -€1,622 | -10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,037 | €13,415 | -€1,622 | -10.8% |
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.