CONSCIS: 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.
CONSCIS
Largest movements
- Cash +€28,738
up €28,738 (+22.4%), from €128,415 to €157,153
mainly Net result for the year (+€11,487) and Depreciation (+€10,295)
- Tangible fixed assets -€10,295
down €10,295 (-3.7%), from €278,605 to €268,310
- Reserves +€11,487
up €11,487 (+23.5%), from €48,865 to €60,352
of which Distributable reserves: +€11,487
- Tax, wage and social debts +€9,094
up €9,094 (+238.1%), from €3,820 to €12,914
- Financial charges -€1,631
down €1,631 (-11.0%), from €14,811 to €13,180
- Gross operating margin -€1,087
down €1,087 (-2.5%), from €43,152 to €42,064
- Depreciation +€500
up €500 (+5.1%), from €9,795 to €10,295
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 | €407,947 | €425,644 | +€17,696 | +4.3% |
| Fixed assets | 21/28 | €278,605 | €268,310 | -€10,295 | -3.7% |
| Tangible fixed assets | 22/27 | €278,605 | €268,310 | -€10,295 | -3.7% |
| Land and buildings | 22 | €278,605 | €268,310 | -€10,295 | -3.7% |
| Current assets | 29/58 | €129,343 | €157,334 | +€27,991 | +21.6% |
| Amounts receivable within one year | 40/41 | €771 | - | -€771 | |
| Trade receivables | 40 | €570 | - | -€570 | |
| Other amounts receivable | 41 | €201 | - | -€201 | |
| Cash at bank and in hand | 54/58 | €128,415 | €157,153 | +€28,738 | +22.4% |
| Deferred charges and accrued income | 490/1 | €157 | €181 | +€24 | +15.0% |
| Total equity and liabilities | 10/49 | €407,947 | €425,644 | +€17,696 | +4.3% |
| Equity | 10/15 | €203,865 | €215,352 | +€11,487 | +5.6% |
| Contributions | 10/11 | €155,000 | €155,000 | = | 0.0% |
| Capital | 10 | €155,000 | €155,000 | = | 0.0% |
| Issued capital | 100 | €155,000 | €155,000 | = | 0.0% |
| Reserves | 13 | €48,865 | €60,352 | +€11,487 | +23.5% |
| Non-distributable reserves | 130/1 | €15,500 | €15,500 | = | 0.0% |
| Legal reserve | 130 | €15,500 | €15,500 | = | 0.0% |
| Distributable reserves | 133 | €33,365 | €44,852 | +€11,487 | +34.4% |
| Amounts payable | 17/49 | €204,083 | €210,292 | +€6,209 | +3.0% |
| Amounts payable after more than one year | 17 | €184,327 | €184,327 | = | 0.0% |
| Financial debts | 170/4 | €184,327 | €184,327 | = | 0.0% |
| Amounts payable within one year | 42/48 | €4,972 | €12,914 | +€7,942 | +159.7% |
| Trade debts | 44 | €1,153 | - | -€1,153 | |
| Suppliers | 440/4 | €1,153 | - | -€1,153 | |
| Taxes, remuneration and social security | 45 | €3,820 | €12,914 | +€9,094 | +238.1% |
| Taxes | 450/3 | €3,820 | €12,914 | +€9,094 | +238.1% |
| Accrued charges and deferred income | 492/3 | €14,783 | €13,050 | -€1,733 | -11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,795 | €10,295 | +€500 | +5.1% |
| Other operating charges | 640/8 | €2,834 | €2,921 | +€87 | +3.1% |
| Gross operating margin | 9900 | €43,152 | €42,064 | -€1,087 | -2.5% |
| Operating profit (loss) | 9901 | €30,523 | €28,849 | -€1,675 | -5.5% |
| Financial charges | 65/66B | €14,811 | €13,180 | -€1,631 | -11.0% |
| Recurring financial charges | 65 | €14,811 | €13,180 | -€1,631 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €15,713 | €15,669 | -€44 | -0.3% |
| Income taxes | 67/77 | €3,820 | €4,182 | +€362 | +9.5% |
| Profit (loss) for the period | 9904 | €11,893 | €11,487 | -€405 | -3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,893 | €11,487 | -€405 | -3.4% |
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 3 October 2026 via checked.be.