CONSELLA: 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.
CONSELLA
Largest movements
- Current investments -€250,000
down €250,000 (-100.0%), from €250,000 to €0
- Receivables within one year -€171,453
down €171,453 (-52.7%), from €325,279 to €153,826
of which Other amounts receivable: -€91,398
- Cash -€39,743
down €39,743 (-8.4%), from €472,902 to €433,159
mainly Contributions, distributions and other (-€575,773) and Other debts (-€56,185)
- Reserves -€430,710
down €430,710 (-45.8%), from €941,096 to €510,386
of which Distributable reserves: -€430,710
- Other debts -€56,185
down €56,185 (-61.4%), from €91,458 to €35,274
- Tax, wage and social debts +€17,828
up €17,828 (+45.1%), from €39,490 to €57,318
- Gross operating margin -€47,620
down €47,620 (-18.5%), from €257,121 to €209,500
- Taxes -€7,329
down €7,329 (-8.7%), from €84,036 to €76,707
- Other operating charges +€3,228
up €3,228 (+211.9%), from €1,523 to €4,752
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 | €1,097,741 | €626,507 | -€471,234 | -42.9% |
| Fixed assets | 21/28 | €48,769 | €39,521 | -€9,247 | -19.0% |
| Tangible fixed assets | 22/27 | €48,769 | €39,521 | -€9,247 | -19.0% |
| Plant, machinery and equipment | 23 | - | €2,275 | +€2,275 | |
| Furniture and vehicles | 24 | €37,169 | €10,646 | -€26,523 | -71.4% |
| Other tangible fixed assets | 26 | €11,600 | €26,600 | +€15,000 | +129.3% |
| Current assets | 29/58 | €1,048,973 | €586,986 | -€461,987 | -44.0% |
| Amounts receivable within one year | 40/41 | €325,279 | €153,826 | -€171,453 | -52.7% |
| Trade receivables | 40 | €138,897 | €58,842 | -€80,055 | -57.6% |
| Other amounts receivable | 41 | €186,382 | €94,984 | -€91,398 | -49.0% |
| Current investments | 50/53 | €250,000 | €0 | -€250,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €472,902 | €433,159 | -€39,743 | -8.4% |
| Deferred charges and accrued income | 490/1 | €791 | €0 | -€791 | -100.0% |
| Total equity and liabilities | 10/49 | €1,097,741 | €626,507 | -€471,234 | -42.9% |
| Equity | 10/15 | €959,696 | €528,986 | -€430,710 | -44.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €941,096 | €510,386 | -€430,710 | -45.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €939,236 | €508,526 | -€430,710 | -45.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €138,045 | €97,521 | -€40,525 | -29.4% |
| Amounts payable within one year | 42/48 | €138,045 | €97,521 | -€40,525 | -29.4% |
| Trade debts | 44 | €7,097 | €4,929 | -€2,167 | -30.5% |
| Suppliers | 440/4 | €7,097 | €4,929 | -€2,167 | -30.5% |
| Taxes, remuneration and social security | 45 | €39,490 | €57,318 | +€17,828 | +45.1% |
| Taxes | 450/3 | €39,490 | €57,318 | +€17,828 | +45.1% |
| Other amounts payable | 47/48 | €91,458 | €35,274 | -€56,185 | -61.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,971 | €5,260 | -€711 | -11.9% |
| Other operating charges | 640/8 | €1,523 | €4,752 | +€3,228 | +211.9% |
| Non-recurring operating charges | 66A | €1,365 | €0 | -€1,365 | -100.0% |
| Gross operating margin | 9900 | €257,121 | €209,500 | -€47,620 | -18.5% |
| Operating profit (loss) | 9901 | €248,261 | €199,489 | -€48,772 | -19.6% |
| Financial income | 75/76B | €25,385 | €23,927 | -€1,458 | -5.7% |
| Recurring financial income | 75 | €25,385 | €23,927 | -€1,458 | -5.7% |
| Financial charges | 65/66B | €607 | €1,646 | +€1,039 | +171.2% |
| Recurring financial charges | 65 | €607 | €1,646 | +€1,039 | +171.2% |
| Profit (loss) for the period before taxes | 9903 | €273,039 | €221,770 | -€51,269 | -18.8% |
| Income taxes | 67/77 | €84,036 | €76,707 | -€7,329 | -8.7% |
| Profit (loss) for the period | 9904 | €189,003 | €145,063 | -€43,940 | -23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €189,003 | €145,063 | -€43,940 | -23.2% |
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.