Consep: 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.
Consep
Largest movements
- Cash +€11,087
up €11,087 (+47.5%), from €23,319 to €34,407
mainly Net result for the year (+€16,391) and Depreciation (+€1,373)
- Receivables within one year +€5,214
up €5,214 (+27.0%), from €19,284 to €24,498
of which Trade receivables: +€3,657
- Reserves +€16,391
up €16,391 (+40.8%), from €40,184 to €56,575
- Gross operating margin -€11,586
down €11,586 (-33.2%), from €34,913 to €23,328
- Depreciation -€3,634
down €3,634 (-72.6%), from €5,007 to €1,373
- Taxes -€1,555
down €1,555 (-26.0%), from €5,975 to €4,420
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 | €44,538 | €61,006 | +€16,468 | +37.0% |
| Fixed assets | 21/28 | €1,603 | €1,881 | +€278 | +17.4% |
| Tangible fixed assets | 22/27 | €1,603 | €1,881 | +€278 | +17.4% |
| Furniture and vehicles | 24 | €1,366 | €1,881 | +€515 | +37.7% |
| Leasing and similar rights | 25 | €236 | €0 | -€236 | -100% |
| Current assets | 29/58 | €42,935 | €59,125 | +€16,189 | +37.7% |
| Amounts receivable within one year | 40/41 | €19,284 | €24,498 | +€5,214 | +27.0% |
| Trade receivables | 40 | €18,500 | €22,157 | +€3,657 | +19.8% |
| Other amounts receivable | 41 | €784 | €2,341 | +€1,557 | +199% |
| Cash at bank and in hand | 54/58 | €23,319 | €34,407 | +€11,087 | +47.5% |
| Deferred charges and accrued income | 490/1 | €332 | €220 | -€113 | -33.9% |
| Total equity and liabilities | 10/49 | €44,538 | €61,006 | +€16,468 | +37.0% |
| Equity | 10/15 | €42,684 | €59,075 | +€16,391 | +38.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €40,184 | €56,575 | +€16,391 | +40.8% |
| Distributable reserves | 133 | €40,184 | €56,575 | +€16,391 | +40.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,854 | €1,931 | +€76 | +4.1% |
| Amounts payable within one year | 42/48 | €1,854 | €1,931 | +€76 | +4.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,854 | €1,698 | -€156 | -8.4% |
| Suppliers | 440/4 | €1,854 | €1,698 | -€156 | -8.4% |
| Taxes, remuneration and social security | 45 | €0 | €232 | +€232 | |
| Taxes | 450/3 | €0 | €232 | +€232 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,007 | €1,373 | -€3,634 | -72.6% |
| Other operating charges | 640/8 | €1,234 | €1,058 | -€177 | -14.3% |
| Gross operating margin | 9900 | €34,913 | €23,328 | -€11,586 | -33.2% |
| Operating profit (loss) | 9901 | €28,672 | €20,897 | -€7,775 | -27.1% |
| Financial income | 75/76B | €4 | €29 | +€24 | +580% |
| Recurring financial income | 75 | €4 | €29 | +€24 | +580% |
| Financial charges | 65/66B | €236 | €114 | -€122 | -51.6% |
| Recurring financial charges | 65 | €236 | €114 | -€122 | -51.6% |
| Profit (loss) for the period before taxes | 9903 | €28,440 | €20,811 | -€7,629 | -26.8% |
| Income taxes | 67/77 | €5,975 | €4,420 | -€1,555 | -26.0% |
| Profit (loss) for the period | 9904 | €22,465 | €16,391 | -€6,074 | -27.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,465 | €16,391 | -€6,074 | -27.0% |
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 31 October 2026 via checked.be.