CONSAPT: 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.
CONSAPT
Largest movements
- Tangible fixed assets -€11,066
down €11,066 (-1.2%), from €910,870 to €899,804
of which Land and buildings: -€11,429
- Profit (loss) carried forward +€35,730
up €35,730 (+13.1%), from €272,069 to €307,799
- Debts after one year -€31,701
down €31,701 (-5.1%), from €618,528 to €586,827
- Other debts -€15,352
down €15,352 (-20.6%), from €74,454 to €59,103
- Gross operating margin -€9,089
down €9,089 (-9.3%), from €97,627 to €88,538
- Taxes -€2,858
down €2,858 (-23.7%), from €12,039 to €9,181
- Financial charges +€2,804
up €2,804 (+28.3%), from €9,921 to €12,725
- Depreciation +€1,786
up €1,786 (+6.5%), from €27,623 to €29,409
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 | €1,028,617 | €1,015,200 | -€13,417 | -1.3% |
| Fixed assets | 21/28 | €910,870 | €899,804 | -€11,066 | -1.2% |
| Tangible fixed assets | 22/27 | €910,870 | €899,804 | -€11,066 | -1.2% |
| Land and buildings | 22 | €905,348 | €893,918 | -€11,429 | -1.3% |
| Plant, machinery and equipment | 23 | €2,398 | €1,789 | -€609 | -25.4% |
| Furniture and vehicles | 24 | €3,125 | €4,097 | +€972 | +31.1% |
| Current assets | 29/58 | €117,747 | €115,396 | -€2,352 | -2.0% |
| Amounts receivable within one year | 40/41 | €22,442 | €22,808 | +€366 | +1.6% |
| Trade receivables | 40 | €19,481 | €14,228 | -€5,253 | -27.0% |
| Other amounts receivable | 41 | €2,961 | €8,579 | +€5,619 | +189.8% |
| Cash at bank and in hand | 54/58 | €92,899 | €92,388 | -€512 | -0.6% |
| Deferred charges and accrued income | 490/1 | €2,407 | €201 | -€2,206 | -91.7% |
| Total equity and liabilities | 10/49 | €1,028,617 | €1,015,200 | -€13,417 | -1.3% |
| Equity | 10/15 | €292,529 | €328,259 | +€35,730 | +12.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €272,069 | €307,799 | +€35,730 | +13.1% |
| Amounts payable | 17/49 | €736,089 | €686,941 | -€49,147 | -6.7% |
| Amounts payable after more than one year | 17 | €618,528 | €586,827 | -€31,701 | -5.1% |
| Financial debts | 170/4 | €618,528 | €586,827 | -€31,701 | -5.1% |
| Amounts payable within one year | 42/48 | €117,561 | €100,114 | -€17,446 | -14.8% |
| Current portion of amounts payable after more than one year | 42 | €32,474 | €32,169 | -€305 | -0.9% |
| Trade debts | 44 | €1,464 | €1,895 | +€431 | +29.4% |
| Suppliers | 440/4 | €1,464 | €1,895 | +€431 | +29.4% |
| Taxes, remuneration and social security | 45 | €9,168 | €6,947 | -€2,221 | -24.2% |
| Taxes | 450/3 | €9,168 | €6,947 | -€2,221 | -24.2% |
| Other amounts payable | 47/48 | €74,454 | €59,103 | -€15,352 | -20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,623 | €29,409 | +€1,786 | +6.5% |
| Other operating charges | 640/8 | €1,221 | €1,536 | +€316 | +25.9% |
| Gross operating margin | 9900 | €97,627 | €88,538 | -€9,089 | -9.3% |
| Operating profit (loss) | 9901 | €68,783 | €57,592 | -€11,191 | -16.3% |
| Financial income | 75/76B | - | €44 | +€44 | |
| Recurring financial income | 75 | - | €44 | +€44 | |
| Financial charges | 65/66B | €9,921 | €12,725 | +€2,804 | +28.3% |
| Recurring financial charges | 65 | €9,921 | €12,725 | +€2,804 | +28.3% |
| Profit (loss) for the period before taxes | 9903 | €58,862 | €44,911 | -€13,951 | -23.7% |
| Income taxes | 67/77 | €12,039 | €9,181 | -€2,858 | -23.7% |
| Profit (loss) for the period | 9904 | €46,822 | €35,730 | -€11,093 | -23.7% |
| Profit (loss) for the period to be appropriated | 9905 | €46,822 | €35,730 | -€11,093 | -23.7% |
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 12 October 2026 via checked.be.