CONSENSUS: 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.
CONSENSUS
Largest movements
- Cash -€53,317
down €53,317 (-86.6%), from €61,574 to €8,257
mainly Other debts (-€40,493) and Current investments (-€15,841)
- Current investments +€15,841
up €15,841 (+16.3%), from €97,307 to €113,148
- Other debts -€40,493
down €40,493 (-84.6%), from €47,851 to €7,358
- Reserves +€11,090
up €11,090 (+9.5%), from €117,139 to €128,229
of which Distributable reserves: +€11,090
- Tax, wage and social debts -€5,569
down €5,569 (-83.4%), from €6,678 to €1,109
- Gross operating margin -€4,582
down €4,582 (-21.7%), from €21,099 to €16,516
- Taxes -€1,461
down €1,461 (-21.9%), from €6,682 to €5,221
- Financial income +€580
up €580 (+105%), from €552 to €1,132
- Depreciation +€422
up €422 (+413%), from €102 to €524
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.
Derived cash bridge
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 | €191,873 | €155,754 | -€36,119 | -18.8% |
| Fixed assets | 21/28 | €734 | €1,179 | +€445 | +60.7% |
| Tangible fixed assets | 22/27 | €734 | €1,179 | +€445 | +60.7% |
| Plant, machinery and equipment | 23 | €734 | €1,179 | +€445 | +60.7% |
| Current assets | 29/58 | €191,139 | €154,575 | -€36,564 | -19.1% |
| Amounts receivable after more than one year | 29 | €27,114 | €27,114 | = | 0.0% |
| Trade receivables | 290 | €27,114 | €27,114 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,600 | €4,492 | +€892 | +24.8% |
| Other amounts receivable | 41 | €3,600 | €4,492 | +€892 | +24.8% |
| Current investments | 50/53 | €97,307 | €113,148 | +€15,841 | +16.3% |
| Cash at bank and in hand | 54/58 | €61,574 | €8,257 | -€53,317 | -86.6% |
| Deferred charges and accrued income | 490/1 | €1,543 | €1,563 | +€19 | +1.3% |
| Total equity and liabilities | 10/49 | €191,873 | €155,754 | -€36,119 | -18.8% |
| Equity | 10/15 | €135,739 | €146,829 | +€11,090 | +8.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €117,139 | €128,229 | +€11,090 | +9.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €49,410 | €49,410 | = | 0.0% |
| Distributable reserves | 133 | €65,869 | €76,959 | +€11,090 | +16.8% |
| Amounts payable | 17/49 | €56,134 | €8,925 | -€47,209 | -84.1% |
| Amounts payable within one year | 42/48 | €55,747 | €8,525 | -€47,222 | -84.7% |
| Trade debts | 44 | €1,218 | €58 | -€1,160 | -95.3% |
| Suppliers | 440/4 | €1,218 | €58 | -€1,160 | -95.3% |
| Taxes, remuneration and social security | 45 | €6,678 | €1,109 | -€5,569 | -83.4% |
| Taxes | 450/3 | €6,678 | €1,109 | -€5,569 | -83.4% |
| Other amounts payable | 47/48 | €47,851 | €7,358 | -€40,493 | -84.6% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €102 | €524 | +€422 | +413% |
| Other operating charges | 640/8 | €424 | €400 | -€25 | -5.8% |
| Gross operating margin | 9900 | €21,099 | €16,516 | -€4,582 | -21.7% |
| Operating profit (loss) | 9901 | €20,572 | €15,593 | -€4,979 | -24.2% |
| Financial income | 75/76B | €552 | €1,132 | +€580 | +105% |
| Recurring financial income | 75 | €552 | €1,132 | +€580 | +105% |
| Financial charges | 65/66B | €510 | €413 | -€97 | -19.0% |
| Recurring financial charges | 65 | €510 | €413 | -€97 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | €20,614 | €16,311 | -€4,303 | -20.9% |
| Income taxes | 67/77 | €6,682 | €5,221 | -€1,461 | -21.9% |
| Profit (loss) for the period | 9904 | €13,932 | €11,090 | -€2,842 | -20.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,932 | €11,090 | -€2,842 | -20.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.