ConsArte: 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.
ConsArte
Largest movements
- Tangible fixed assets -€10,037
down €10,037 (-1.3%), from €751,384 to €741,346
of which Land and buildings: -€17,671
- Profit (loss) carried forward -€26,767
down €26,767 (-54.9%), from -€48,765 to -€75,532
- Tax, wage and social debts +€22,233
new in 2025: €22,233
- Accrued charges and deferred income -€10,739
down €10,739 (-62.1%), from €17,296 to €6,558
- Gross operating margin +€34,198
up €34,198 (+410.9%), from €8,323 to €42,521
- Other operating charges +€25,285
up €25,285 (+948.6%), from €2,665 to €27,950
- Financial charges +€13,433
up €13,433 (+6011.6%), from €223 to €13,656
- Depreciation +€1,988
up €1,988 (+7.7%), from €25,693 to €27,681
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 | €788,989 | €774,532 | -€14,457 | -1.8% |
| Fixed assets | 21/28 | €751,384 | €741,346 | -€10,037 | -1.3% |
| Tangible fixed assets | 22/27 | €751,384 | €741,346 | -€10,037 | -1.3% |
| Land and buildings | 22 | €724,204 | €706,533 | -€17,671 | -2.4% |
| Plant, machinery and equipment | 23 | €10,960 | €19,574 | +€8,614 | +78.6% |
| Furniture and vehicles | 24 | €776 | €355 | -€421 | -54.2% |
| Other tangible fixed assets | 26 | €15,444 | €14,884 | -€560 | -3.6% |
| Current assets | 29/58 | €37,605 | €33,186 | -€4,419 | -11.8% |
| Stocks and contracts in progress | 3 | €20,482 | €20,482 | = | 0.0% |
| Stocks | 30/36 | €20,482 | €20,482 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,250 | €701 | -€549 | -43.9% |
| Trade receivables | 40 | €530 | €0 | -€530 | -100.0% |
| Other amounts receivable | 41 | €720 | €701 | -€19 | -2.7% |
| Cash at bank and in hand | 54/58 | €15,144 | €10,429 | -€4,715 | -31.1% |
| Deferred charges and accrued income | 490/1 | €730 | €1,574 | +€845 | +115.8% |
| Total equity and liabilities | 10/49 | €788,989 | €774,532 | -€14,457 | -1.8% |
| Equity | 10/15 | €413,332 | €386,565 | -€26,767 | -6.5% |
| Contributions | 10/11 | €68,163 | €68,163 | = | 0.0% |
| Reserves | 13 | €393,934 | €393,934 | = | 0.0% |
| Non-distributable reserves | 130/1 | €28,236 | €28,236 | = | 0.0% |
| Reserves not available under the articles | 1311 | €28,236 | €28,236 | = | 0.0% |
| Distributable reserves | 133 | €365,698 | €365,698 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,765 | -€75,532 | -€26,767 | -54.9% |
| Amounts payable | 17/49 | €375,657 | €387,967 | +€12,310 | +3.3% |
| Amounts payable after more than one year | 17 | €327,884 | €327,884 | = | 0.0% |
| Financial debts | 170/4 | €327,884 | €327,884 | = | 0.0% |
| Amounts payable within one year | 42/48 | €30,477 | €53,526 | +€23,049 | +75.6% |
| Trade debts | 44 | €464 | €2,492 | +€2,028 | +437.0% |
| Suppliers | 440/4 | €464 | €2,492 | +€2,028 | +437.0% |
| Taxes, remuneration and social security | 45 | - | €22,233 | +€22,233 | |
| Taxes | 450/3 | - | €22,233 | +€22,233 | |
| Other amounts payable | 47/48 | €30,012 | €28,801 | -€1,212 | -4.0% |
| Accrued charges and deferred income | 492/3 | €17,296 | €6,558 | -€10,739 | -62.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,693 | €27,681 | +€1,988 | +7.7% |
| Other operating charges | 640/8 | €2,665 | €27,950 | +€25,285 | +948.6% |
| Gross operating margin | 9900 | €8,323 | €42,521 | +€34,198 | +410.9% |
| Operating profit (loss) | 9901 | -€20,036 | -€13,111 | +€6,925 | +34.6% |
| Financial income | 75/76B | €7 | €0 | -€7 | -99.9% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -99.9% |
| Financial charges | 65/66B | €223 | €13,656 | +€13,433 | +6011.6% |
| Recurring financial charges | 65 | €223 | €13,656 | +€13,433 | +6011.6% |
| Profit (loss) for the period before taxes | 9903 | -€20,252 | -€26,767 | -€6,515 | -32.2% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€20,252 | -€26,767 | -€6,515 | -32.2% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,252 | -€26,767 | -€6,515 | -32.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.