CONSENSUS: 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.
CONSENSUS
Largest movements
- Cash +€9,978
up €9,978 (+27.6%), from €36,191 to €46,169
mainly Net result for the year (+€9,178) and Tax, wage and social debts (+€800)
- Reserves +€9,178
up €9,178 (+16.3%), from €56,469 to €65,647
- Gross operating margin +€2,732
up €2,732 (+24.2%), from €11,299 to €14,031
- Taxes +€623
up €623 (+21.4%), from €2,913 to €3,536
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 | €81,319 | €91,297 | +€9,978 | +12.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €45,128 | €45,128 | = | 0.0% |
| Tangible fixed assets | 22/27 | €45,128 | €45,128 | = | 0.0% |
| Land and buildings | 22 | €45,128 | €45,128 | = | 0.0% |
| Current assets | 29/58 | €36,191 | €46,169 | +€9,978 | +27.6% |
| Cash at bank and in hand | 54/58 | €36,191 | €46,169 | +€9,978 | +27.6% |
| Total equity and liabilities | 10/49 | €81,319 | €91,297 | +€9,978 | +12.3% |
| Equity | 10/15 | €75,069 | €84,247 | +€9,178 | +12.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €56,469 | €65,647 | +€9,178 | +16.3% |
| Distributable reserves | 133 | €56,469 | €65,647 | +€9,178 | +16.3% |
| Amounts payable | 17/49 | €6,250 | €7,050 | +€800 | +12.8% |
| Amounts payable within one year | 42/48 | €6,250 | €7,050 | +€800 | +12.8% |
| Taxes, remuneration and social security | 45 | €2,500 | €3,300 | +€800 | +32.0% |
| Taxes | 450/3 | €2,500 | €3,300 | +€800 | +32.0% |
| Other amounts payable | 47/48 | €3,750 | €3,750 | = | 0.0% |
| Other operating charges | 640/8 | €1,228 | €1,287 | +€59 | +4.8% |
| Gross operating margin | 9900 | €11,299 | €14,031 | +€2,732 | +24.2% |
| Operating profit (loss) | 9901 | €10,071 | €12,744 | +€2,673 | +26.5% |
| Financial charges | 65/66B | €30 | €30 | = | 0.0% |
| Recurring financial charges | 65 | €30 | €30 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €10,041 | €12,714 | +€2,673 | +26.6% |
| Income taxes | 67/77 | €2,913 | €3,536 | +€623 | +21.4% |
| Profit (loss) for the period | 9904 | €7,128 | €9,178 | +€2,050 | +28.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,128 | €9,178 | +€2,050 | +28.8% |
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 6 October 2026 via checked.be.