Consensus Accountants: 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 Accountants
Largest movements
- Receivables within one year +€183,563
up €183,563 (+129%), from €141,918 to €325,480
of which Other amounts receivable: +€139,051
- Deferred charges and accrued income +€45,585
new in 2025: €45,585
- Intangible fixed assets -€20,224
down €20,224 (-16.9%), from €119,661 to €99,437
- Trade debts +€253,782
up €253,782 (+2,132%), from €11,905 to €265,687
- Other debts +€220,780
up €220,780 (+160%), from €138,121 to €358,901
- Reserves -€211,498
down €211,498 (-89.3%), from €236,734 to €25,236
- Accrued charges and deferred income -€24,187
down €24,187 (-98.0%), from €24,689 to €503
- Investment grants -€20,224
down €20,224 (-16.8%), from €120,086 to €99,862
- Staff costs +€57,892
up €57,892 (+5.7%), from €1.0m to €1.1m
- Gross operating margin -€50,698
down €50,698 (-3.8%), from €1.3m to €1.3m
- Taxes -€28,732
down €28,732 (-32.8%), from €87,492 to €58,760
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 | €654,907 | €858,195 | +€203,288 | +31.0% |
| Fixed assets | 21/28 | €185,385 | €162,709 | -€22,675 | -12.2% |
| Intangible fixed assets | 21 | €119,661 | €99,437 | -€20,224 | -16.9% |
| Tangible fixed assets | 22/27 | €64,099 | €63,218 | -€881 | -1.4% |
| Plant, machinery and equipment | 23 | €287 | €2,254 | +€1,967 | +686% |
| Furniture and vehicles | 24 | €7,615 | €2,442 | -€5,173 | -67.9% |
| Other tangible fixed assets | 26 | €56,197 | €58,521 | +€2,325 | +4.1% |
| Financial fixed assets | 28 | €1,625 | €55 | -€1,570 | -96.6% |
| Current assets | 29/58 | €469,522 | €695,486 | +€225,964 | +48.1% |
| Amounts receivable within one year | 40/41 | €141,918 | €325,480 | +€183,563 | +129% |
| Trade receivables | 40 | €81,525 | €126,036 | +€44,512 | +54.6% |
| Other amounts receivable | 41 | €60,393 | €199,444 | +€139,051 | +230% |
| Cash at bank and in hand | 54/58 | €327,605 | €324,421 | -€3,184 | -1.0% |
| Deferred charges and accrued income | 490/1 | - | €45,585 | +€45,585 | |
| Total equity and liabilities | 10/49 | €654,907 | €858,195 | +€203,288 | +31.0% |
| Equity | 10/15 | €363,420 | €131,697 | -€231,723 | -63.8% |
| Contributions | 10/11 | €6,600 | €6,600 | = | 0.0% |
| Reserves | 13 | €236,734 | €25,236 | -€211,498 | -89.3% |
| Distributable reserves | 133 | €236,734 | €25,236 | -€211,498 | -89.3% |
| Investment grants | 15 | €120,086 | €99,862 | -€20,224 | -16.8% |
| Amounts payable | 17/49 | €291,487 | €726,498 | +€435,011 | +149% |
| Amounts payable within one year | 42/48 | €266,798 | €725,995 | +€459,198 | +172% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | - | -€10,000 | |
| Trade debts | 44 | €11,905 | €265,687 | +€253,782 | +2,132% |
| Suppliers | 440/4 | €11,905 | €265,687 | +€253,782 | +2,132% |
| Taxes, remuneration and social security | 45 | €106,771 | €101,407 | -€5,364 | -5.0% |
| Taxes | 450/3 | €12,330 | - | -€12,330 | |
| Remuneration and social security | 454/9 | €94,441 | €101,407 | +€6,966 | +7.4% |
| Other amounts payable | 47/48 | €138,121 | €358,901 | +€220,780 | +160% |
| Accrued charges and deferred income | 492/3 | €24,689 | €503 | -€24,187 | -98.0% |
| Remuneration, social security and pensions | 62 | €1,008,435 | €1,066,327 | +€57,892 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,496 | €36,083 | -€413 | -1.1% |
| Other operating charges | 640/8 | €279 | €368 | +€89 | +32.0% |
| Gross operating margin | 9900 | €1,340,183 | €1,289,485 | -€50,698 | -3.8% |
| Operating profit (loss) | 9901 | €294,973 | €186,706 | -€108,267 | -36.7% |
| Financial income | 75/76B | €20,765 | €21,279 | +€514 | +2.5% |
| Recurring financial income | 75 | €20,765 | €21,279 | +€514 | +2.5% |
| Financial charges | 65/66B | €2,042 | €724 | -€1,318 | -64.6% |
| Recurring financial charges | 65 | €2,042 | €724 | -€1,318 | -64.6% |
| Profit (loss) for the period before taxes | 9903 | €313,696 | €207,262 | -€106,435 | -33.9% |
| Income taxes | 67/77 | €87,492 | €58,760 | -€28,732 | -32.8% |
| Profit (loss) for the period | 9904 | €226,204 | €148,502 | -€77,702 | -34.4% |
| Profit (loss) for the period to be appropriated | 9905 | €226,204 | €148,502 | -€77,702 | -34.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.