Consarto: 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.
Consarto
Largest movements
- Cash +€21,746
up €21,746 (+15.1%), from €144,089 to €165,834
mainly Net result for the year (+€13,398) and Receivables within one year (+€12,673)
- Receivables within one year -€12,673
down €12,673 (-74.4%), from €17,022 to €4,349
of which Trade receivables: -€13,834
- Tangible fixed assets -€4,569
down €4,569 (-42.7%), from €10,697 to €6,129
of which Furniture and vehicles: -€3,996
- Reserves +€11,330
up €11,330 (+7.4%), from €154,110 to €165,440
- Other debts -€5,162
down €5,162 (-45.1%), from €11,438 to €6,276
- Gross operating margin -€11,395
down €11,395 (-30.8%), from €36,995 to €25,600
- Taxes -€3,088
down €3,088 (-34.8%), from €8,869 to €5,781
- Depreciation -€460
down €460 (-9.2%), from €5,029 to €4,569
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 | €171,972 | €176,343 | +€4,371 | +2.5% |
| Fixed assets | 21/28 | €10,697 | €6,129 | -€4,569 | -42.7% |
| Tangible fixed assets | 22/27 | €10,697 | €6,129 | -€4,569 | -42.7% |
| Plant, machinery and equipment | 23 | €2,425 | €1,852 | -€572 | -23.6% |
| Furniture and vehicles | 24 | €8,273 | €4,276 | -€3,996 | -48.3% |
| Current assets | 29/58 | €161,275 | €170,214 | +€8,939 | +5.5% |
| Amounts receivable within one year | 40/41 | €17,022 | €4,349 | -€12,673 | -74.4% |
| Trade receivables | 40 | €13,834 | - | -€13,834 | |
| Other amounts receivable | 41 | €3,188 | €4,349 | +€1,161 | +36.4% |
| Cash at bank and in hand | 54/58 | €144,089 | €165,834 | +€21,746 | +15.1% |
| Deferred charges and accrued income | 490/1 | €164 | €31 | -€134 | -81.4% |
| Total equity and liabilities | 10/49 | €171,972 | €176,343 | +€4,371 | +2.5% |
| Equity | 10/15 | €155,703 | €165,501 | +€9,798 | +6.3% |
| Reserves | 13 | €154,110 | €165,440 | +€11,330 | +7.4% |
| Distributable reserves | 133 | €154,110 | €165,440 | +€11,330 | +7.4% |
| Profit (loss) carried forward | 14 | €1,593 | €61 | -€1,532 | -96.2% |
| Amounts payable | 17/49 | €16,269 | €10,842 | -€5,427 | -33.4% |
| Amounts payable within one year | 42/48 | €16,145 | €10,842 | -€5,303 | -32.8% |
| Trade debts | 44 | €900 | €1,707 | +€807 | +89.7% |
| Suppliers | 440/4 | €900 | €1,707 | +€807 | +89.7% |
| Taxes, remuneration and social security | 45 | €3,807 | €2,859 | -€948 | -24.9% |
| Taxes | 450/3 | €3,807 | €2,859 | -€948 | -24.9% |
| Other amounts payable | 47/48 | €11,438 | €6,276 | -€5,162 | -45.1% |
| Accrued charges and deferred income | 492/3 | €124 | - | -€124 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,029 | €4,569 | -€460 | -9.2% |
| Other operating charges | 640/8 | €865 | €897 | +€33 | +3.8% |
| Gross operating margin | 9900 | €36,995 | €25,600 | -€11,395 | -30.8% |
| Operating profit (loss) | 9901 | €31,102 | €20,134 | -€10,968 | -35.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -33.3% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -33.3% |
| Financial charges | 65/66B | €1,181 | €955 | -€227 | -19.2% |
| Recurring financial charges | 65 | €1,181 | €955 | -€227 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | €29,920 | €19,180 | -€10,741 | -35.9% |
| Income taxes | 67/77 | €8,869 | €5,781 | -€3,088 | -34.8% |
| Profit (loss) for the period | 9904 | €21,051 | €13,398 | -€7,653 | -36.4% |
| Profit (loss) for the period to be appropriated | 9905 | €21,051 | €13,398 | -€7,653 | -36.4% |
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 13 October 2026 via checked.be.