Consens: 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.
Consens
Largest movements
- Cash -€15,213
down €15,213 (-53.0%), from €28,687 to €13,473
mainly Receivables within one year (-€13,308) and Other debts (-€6,506)
- Receivables within one year +€13,308
up €13,308 (+107.5%), from €12,377 to €25,685
of which Trade receivables: +€14,069
- Tangible fixed assets +€708
up €708 (+5.1%), from €13,891 to €14,599
of which Plant, machinery and equipment: +€2,129
- Reserves +€8,294
up €8,294 (+26.6%), from €31,129 to €39,423
- Other debts -€6,506
down €6,506 (-64.1%), from €10,143 to €3,638
- Tax, wage and social debts -€1,501
down €1,501 (-14.1%), from €10,680 to €9,179
- Trade debts -€1,151
down €1,151 (-97.2%), from €1,184 to €34
- Financial charges +€2,429
up €2,429 (+1931.4%), from €126 to €2,555
- Depreciation +€1,383
up €1,383 (+60.7%), from €2,277 to €3,661
- Taxes -€609
down €609 (-15.0%), from €4,050 to €3,441
- Gross operating margin +€231
up €231 (+1.3%), from €18,273 to €18,504
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,137 | €57,274 | -€863 | -1.5% |
| Fixed assets | 21/28 | €13,891 | €14,599 | +€708 | +5.1% |
| Tangible fixed assets | 22/27 | €13,891 | €14,599 | +€708 | +5.1% |
| Plant, machinery and equipment | 23 | €6,276 | €8,405 | +€2,129 | +33.9% |
| Furniture and vehicles | 24 | €7,615 | €6,193 | -€1,421 | -18.7% |
| Current assets | 29/58 | €44,246 | €42,675 | -€1,571 | -3.6% |
| Amounts receivable within one year | 40/41 | €12,377 | €25,685 | +€13,308 | +107.5% |
| Trade receivables | 40 | €11,616 | €25,685 | +€14,069 | +121.1% |
| Other amounts receivable | 41 | €761 | €0 | -€761 | -100.0% |
| Cash at bank and in hand | 54/58 | €28,687 | €13,473 | -€15,213 | -53.0% |
| Deferred charges and accrued income | 490/1 | €3,182 | €3,516 | +€334 | +10.5% |
| Total equity and liabilities | 10/49 | €58,137 | €57,274 | -€863 | -1.5% |
| Equity | 10/15 | €36,129 | €44,423 | +€8,294 | +23.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €31,129 | €39,423 | +€8,294 | +26.6% |
| Distributable reserves | 133 | €31,129 | €39,423 | +€8,294 | +26.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €22,008 | €12,850 | -€9,157 | -41.6% |
| Amounts payable within one year | 42/48 | €22,008 | €12,850 | -€9,157 | -41.6% |
| Trade debts | 44 | €1,184 | €34 | -€1,151 | -97.2% |
| Suppliers | 440/4 | €1,184 | €34 | -€1,151 | -97.2% |
| Taxes, remuneration and social security | 45 | €10,680 | €9,179 | -€1,501 | -14.1% |
| Taxes | 450/3 | €10,680 | €9,179 | -€1,501 | -14.1% |
| Other amounts payable | 47/48 | €10,143 | €3,638 | -€6,506 | -64.1% |
| Non-recurring operating income | 76A | €12,118 | €0 | -€12,118 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,277 | €3,661 | +€1,383 | +60.7% |
| Other operating charges | 640/8 | €499 | €554 | +€55 | +11.0% |
| Gross operating margin | 9900 | €18,273 | €18,504 | +€231 | +1.3% |
| Operating profit (loss) | 9901 | €15,496 | €14,288 | -€1,208 | -7.8% |
| Financial income | 75/76B | €36 | €1 | -€35 | -96.5% |
| Recurring financial income | 75 | €36 | €1 | -€35 | -96.5% |
| Financial charges | 65/66B | €126 | €2,555 | +€2,429 | +1931.4% |
| Recurring financial charges | 65 | €126 | €2,555 | +€2,429 | +1931.4% |
| Profit (loss) for the period before taxes | 9903 | €15,406 | €11,735 | -€3,671 | -23.8% |
| Income taxes | 67/77 | €4,050 | €3,441 | -€609 | -15.0% |
| Profit (loss) for the period | 9904 | €11,356 | €8,294 | -€3,062 | -27.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,356 | €8,294 | -€3,062 | -27.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.