CONSENSIO: what changed
Two financial 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.
CONSENSIO
Largest movements
- Cash +€17,290
up €17,290 (+49.2%), from €35,146 to €52,436
mainly Receivables within one year (+€12,251) and Trade debts (+€7,035)
- Receivables within one year -€12,251
down €12,251 (-30.1%), from €40,732 to €28,481
of which Trade receivables: -€16,385
- Trade debts +€7,035
up €7,035 (+64.4%), from €10,922 to €17,957
- Tax, wage and social debts -€3,459
down €3,459 (-56.6%), from €6,107 to €2,648
- Other operating charges -€1,554
down €1,554 (-31.5%), from €4,926 to €3,372
- Depreciation -€935
down €935 (-60.7%), from €1,542 to €606
- Gross operating margin -€617
down €617 (-11.3%), from €5,476 to €4,859
- Financial income +€213
up €213, from €0 to €213
- Financial charges +€102
up €102 (+75.5%), from €135 to €237
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 | €99,370 | €103,802 | +€4,432 | +4.5% |
| Fixed assets | 21/28 | €22,967 | €22,361 | -€606 | -2.6% |
| Tangible fixed assets | 22/27 | €606 | €0 | -€606 | -100.0% |
| Plant, machinery and equipment | 23 | €606 | €0 | -€606 | -100.0% |
| Financial fixed assets | 28 | €22,361 | €22,361 | = | 0.0% |
| Current assets | 29/58 | €76,402 | €81,441 | +€5,039 | +6.6% |
| Amounts receivable within one year | 40/41 | €40,732 | €28,481 | -€12,251 | -30.1% |
| Trade receivables | 40 | €37,942 | €21,558 | -€16,385 | -43.2% |
| Other amounts receivable | 41 | €2,790 | €6,924 | +€4,134 | +148.2% |
| Cash at bank and in hand | 54/58 | €35,146 | €52,436 | +€17,290 | +49.2% |
| Deferred charges and accrued income | 490/1 | €524 | €524 | = | 0.0% |
| Total equity and liabilities | 10/49 | €99,370 | €103,802 | +€4,432 | +4.5% |
| Equity | 10/15 | €71,122 | €71,978 | +€856 | +1.2% |
| Contributions | 10/11 | €20,575 | €20,575 | = | 0.0% |
| Contributions outside capital | 11 | €20,575 | €20,575 | = | 0.0% |
| Other | 1109/19 | €20,575 | €20,575 | = | 0.0% |
| Reserves | 13 | €2,058 | €2,058 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,058 | €2,058 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,058 | €2,058 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,490 | €49,345 | +€856 | +1.8% |
| Amounts payable | 17/49 | €28,248 | €31,824 | +€3,576 | +12.7% |
| Amounts payable within one year | 42/48 | €28,248 | €31,824 | +€3,576 | +12.7% |
| Trade debts | 44 | €10,922 | €17,957 | +€7,035 | +64.4% |
| Suppliers | 440/4 | €10,922 | €17,957 | +€7,035 | +64.4% |
| Taxes, remuneration and social security | 45 | €6,107 | €2,648 | -€3,459 | -56.6% |
| Taxes | 450/3 | €6,107 | €2,648 | -€3,459 | -56.6% |
| Other amounts payable | 47/48 | €11,219 | €11,219 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,542 | €606 | -€935 | -60.7% |
| Other operating charges | 640/8 | €4,926 | €3,372 | -€1,554 | -31.5% |
| Gross operating margin | 9900 | €5,476 | €4,859 | -€617 | -11.3% |
| Operating profit (loss) | 9901 | -€992 | €880 | +€1,872 | |
| Financial income | 75/76B | €0 | €213 | +€213 | |
| Recurring financial income | 75 | €0 | €213 | +€213 | |
| Financial charges | 65/66B | €135 | €237 | +€102 | +75.5% |
| Recurring financial charges | 65 | €135 | €237 | +€102 | +75.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,127 | €856 | +€1,982 | |
| Profit (loss) for the period | 9904 | -€1,127 | €856 | +€1,982 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,127 | €856 | +€1,982 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.