CONSEJOS: 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.
CONSEJOS
Largest movements
- Receivables within one year +€117,111
up €117,111 (+13.6%), from €859,142 to €976,253
- Cash +€18,921
up €18,921 (+103.2%), from €18,328 to €37,249
mainly Net result for the year (+€201,749) and Tax, wage and social debts (+€5,511)
- Profit (loss) carried forward +€151,749
up €151,749 (+39.9%), from €380,470 to €532,219
- Short-term financial debts -€20,953
down €20,953 (-11.1%), from €189,204 to €168,251
- Taxes +€14,304
up €14,304 (+45.9%), from €31,152 to €45,456
- Gross operating margin +€8,678
up €8,678 (+3.4%), from €256,690 to €265,368
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 | €879,070 | €1,015,102 | +€136,032 | +15.5% |
| Fixed assets | 21/28 | €1,600 | €1,600 | = | 0.0% |
| Financial fixed assets | 28 | €1,600 | €1,600 | = | 0.0% |
| Current assets | 29/58 | €877,470 | €1,013,502 | +€136,032 | +15.5% |
| Amounts receivable within one year | 40/41 | €859,142 | €976,253 | +€117,111 | +13.6% |
| Other amounts receivable | 41 | €859,142 | €976,253 | +€117,111 | +13.6% |
| Cash at bank and in hand | 54/58 | €18,328 | €37,249 | +€18,921 | +103.2% |
| Total equity and liabilities | 10/49 | €879,070 | €1,015,102 | +€136,032 | +15.5% |
| Equity | 10/15 | €674,069 | €825,818 | +€151,749 | +22.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €274,999 | €274,999 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,250 | €18,250 | = | 0.0% |
| Distributable reserves | 133 | €254,889 | €254,889 | = | 0.0% |
| Profit (loss) carried forward | 14 | €380,470 | €532,219 | +€151,749 | +39.9% |
| Amounts payable | 17/49 | €205,001 | €189,284 | -€15,717 | -7.7% |
| Amounts payable within one year | 42/48 | €205,001 | €189,284 | -€15,717 | -7.7% |
| Financial debts | 43 | €189,204 | €168,251 | -€20,953 | -11.1% |
| Credit institutions | 430/8 | €189,204 | €168,251 | -€20,953 | -11.1% |
| Trade debts | 44 | €3,097 | €2,822 | -€275 | -8.9% |
| Suppliers | 440/4 | €3,097 | €2,822 | -€275 | -8.9% |
| Taxes, remuneration and social security | 45 | €12,700 | €18,211 | +€5,511 | +43.4% |
| Taxes | 450/3 | €12,700 | €18,211 | +€5,511 | +43.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,427 | - | -€2,427 | |
| Other operating charges | 640/8 | €2,135 | €1,659 | -€476 | -22.3% |
| Gross operating margin | 9900 | €256,690 | €265,368 | +€8,678 | +3.4% |
| Operating profit (loss) | 9901 | €252,128 | €263,709 | +€11,581 | +4.6% |
| Financial income | 75/76B | €531 | €25 | -€506 | -95.3% |
| Recurring financial income | 75 | €31 | €25 | -€6 | -19.4% |
| Non-recurring financial income | 76B | €500 | - | -€500 | |
| Financial charges | 65/66B | €13,919 | €16,529 | +€2,610 | +18.8% |
| Recurring financial charges | 65 | €13,919 | €16,529 | +€2,610 | +18.8% |
| Profit (loss) for the period before taxes | 9903 | €238,740 | €247,205 | +€8,465 | +3.5% |
| Income taxes | 67/77 | €31,152 | €45,456 | +€14,304 | +45.9% |
| Profit (loss) for the period | 9904 | €207,588 | €201,749 | -€5,839 | -2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €207,588 | €201,749 | -€5,839 | -2.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.