CONSELIS: 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.
CONSELIS
Largest movements
- Cash +€7,150
up €7,150 (+191.2%), from €3,740 to €10,890
mainly Net result for the year (+€28,169) and Other debts (+€24,504)
- Tangible fixed assets +€6,627
up €6,627 (+2.3%), from €288,262 to €294,890
of which Land and buildings: +€7,415
- Receivables within one year -€3,364
down €3,364 (-33.0%), from €10,201 to €6,838
of which Trade receivables: -€3,413
- Other debts +€24,504
up €24,504 (+1008.2%), from €2,431 to €26,935
- Debts after one year -€11,567
down €11,567 (-5.8%), from €198,438 to €186,871
- Trade debts -€7,541
down €7,541 (-42.2%), from €17,853 to €10,312
- Tax, wage and social debts +€4,601
up €4,601 (+23.7%), from €19,437 to €24,038
- Gross operating margin +€21,468
up €21,468 (+49.3%), from €43,507 to €64,974
- Depreciation -€4,252
down €4,252 (-21.4%), from €19,854 to €15,602
- Taxes +€4,008
up €4,008 (+72.9%), from €5,498 to €9,506
- Financial charges +€2,746
up €2,746 (+42.9%), from €6,396 to €9,142
- Other operating charges +€873
up €873 (+44.3%), from €1,972 to €2,845
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 | €302,204 | €312,618 | +€10,414 | +3.4% |
| Fixed assets | 21/28 | €288,262 | €294,890 | +€6,627 | +2.3% |
| Tangible fixed assets | 22/27 | €288,262 | €294,890 | +€6,627 | +2.3% |
| Land and buildings | 22 | €284,961 | €292,376 | +€7,415 | +2.6% |
| Plant, machinery and equipment | 23 | €1,295 | €824 | -€471 | -36.4% |
| Furniture and vehicles | 24 | €2,005 | €1,689 | -€316 | -15.8% |
| Current assets | 29/58 | €13,942 | €17,728 | +€3,786 | +27.2% |
| Amounts receivable within one year | 40/41 | €10,201 | €6,838 | -€3,364 | -33.0% |
| Trade receivables | 40 | €10,017 | €6,604 | -€3,413 | -34.1% |
| Other amounts receivable | 41 | €185 | €234 | +€49 | +26.6% |
| Cash at bank and in hand | 54/58 | €3,740 | €10,890 | +€7,150 | +191.2% |
| Total equity and liabilities | 10/49 | €302,204 | €312,618 | +€10,414 | +3.4% |
| Equity | 10/15 | €52,895 | €52,895 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €49,895 | €49,895 | = | 0.0% |
| Distributable reserves | 133 | €49,895 | €49,895 | = | 0.0% |
| Amounts payable | 17/49 | €249,309 | €259,723 | +€10,414 | +4.2% |
| Amounts payable after more than one year | 17 | €198,438 | €186,871 | -€11,567 | -5.8% |
| Financial debts | 170/4 | €198,438 | €186,871 | -€11,567 | -5.8% |
| Amounts payable within one year | 42/48 | €50,871 | €72,852 | +€21,981 | +43.2% |
| Current portion of amounts payable after more than one year | 42 | €11,150 | €11,567 | +€417 | +3.7% |
| Trade debts | 44 | €17,853 | €10,312 | -€7,541 | -42.2% |
| Suppliers | 440/4 | €17,853 | €10,312 | -€7,541 | -42.2% |
| Taxes, remuneration and social security | 45 | €19,437 | €24,038 | +€4,601 | +23.7% |
| Taxes | 450/3 | €19,437 | €24,038 | +€4,601 | +23.7% |
| Other amounts payable | 47/48 | €2,431 | €26,935 | +€24,504 | +1008.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,854 | €15,602 | -€4,252 | -21.4% |
| Other operating charges | 640/8 | €1,972 | €2,845 | +€873 | +44.3% |
| Gross operating margin | 9900 | €43,507 | €64,974 | +€21,468 | +49.3% |
| Operating profit (loss) | 9901 | €21,681 | €46,527 | +€24,846 | +114.6% |
| Financial income | 75/76B | €91 | €290 | +€199 | +219.0% |
| Recurring financial income | 75 | €91 | €290 | +€199 | +219.0% |
| Financial charges | 65/66B | €6,396 | €9,142 | +€2,746 | +42.9% |
| Recurring financial charges | 65 | €6,396 | €9,142 | +€2,746 | +42.9% |
| Profit (loss) for the period before taxes | 9903 | €15,376 | €37,675 | +€22,299 | +145.0% |
| Income taxes | 67/77 | €5,498 | €9,506 | +€4,008 | +72.9% |
| Profit (loss) for the period | 9904 | €9,878 | €28,169 | +€18,291 | +185.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,878 | €28,169 | +€18,291 | +185.2% |
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 8 October 2026 via checked.be.