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
- Receivables within one year -€2,469
down €2,469 (-2.8%), from €89,227 to €86,757
of which Other amounts receivable: -€2,469
- Reserves +€14,149
up €14,149 (+7.0%), from €202,708 to €216,857
of which Distributable reserves: +€14,149
- Tax, wage and social debts -€10,867
down €10,867 (-87.2%), from €12,459 to €1,591
- Other debts -€7,333
down €7,333 (-98.6%), from €7,437 to €104
- Gross operating margin -€6,453
down €6,453 (-18.7%), from €34,454 to €28,000
- Depreciation -€5,194
down €5,194 (-83.3%), from €6,232 to €1,038
- Other operating charges +€877
up €877 (+63.7%), from €1,376 to €2,253
- Taxes +€478
up €478 (+5.9%), from €8,141 to €8,619
- Financial charges +€391
up €391 (+25.2%), from €1,551 to €1,943
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 | €237,087 | €232,137 | -€4,949 | -2.1% |
| Fixed assets | 21/28 | €144,215 | €143,178 | -€1,038 | -0.7% |
| Tangible fixed assets | 22/27 | €1,715 | €678 | -€1,038 | -60.5% |
| Plant, machinery and equipment | 23 | €117 | - | -€117 | |
| Furniture and vehicles | 24 | €1,598 | €678 | -€921 | -57.6% |
| Financial fixed assets | 28 | €142,500 | €142,500 | = | 0.0% |
| Current assets | 29/58 | €92,871 | €88,960 | -€3,911 | -4.2% |
| Amounts receivable within one year | 40/41 | €89,227 | €86,757 | -€2,469 | -2.8% |
| Trade receivables | 40 | €10,000 | €10,000 | +€0 | 0.0% |
| Other amounts receivable | 41 | €79,227 | €76,757 | -€2,469 | -3.1% |
| Cash at bank and in hand | 54/58 | €1,505 | €205 | -€1,299 | -86.4% |
| Deferred charges and accrued income | 490/1 | €2,140 | €1,997 | -€143 | -6.7% |
| Total equity and liabilities | 10/49 | €237,087 | €232,137 | -€4,949 | -2.1% |
| Equity | 10/15 | €207,614 | €221,763 | +€14,149 | +6.8% |
| Contributions | 10/11 | €4,905 | €4,905 | = | 0.0% |
| Reserves | 13 | €202,708 | €216,857 | +€14,149 | +7.0% |
| Tax-exempt reserves | 132 | €37,815 | €37,815 | = | 0.0% |
| Distributable reserves | 133 | €164,894 | €179,043 | +€14,149 | +8.6% |
| Amounts payable | 17/49 | €29,473 | €10,375 | -€19,098 | -64.8% |
| Amounts payable within one year | 42/48 | €29,473 | €10,375 | -€19,098 | -64.8% |
| Current portion of amounts payable after more than one year | 42 | €2,046 | - | -€2,046 | |
| Financial debts | 43 | €3,390 | €3,333 | -€57 | -1.7% |
| Credit institutions | 430/8 | €3,390 | €3,333 | -€57 | -1.7% |
| Trade debts | 44 | €4,141 | €5,346 | +€1,205 | +29.1% |
| Suppliers | 440/4 | €4,141 | €5,346 | +€1,205 | +29.1% |
| Taxes, remuneration and social security | 45 | €12,459 | €1,591 | -€10,867 | -87.2% |
| Taxes | 450/3 | €12,459 | €1,591 | -€10,867 | -87.2% |
| Other amounts payable | 47/48 | €7,437 | €104 | -€7,333 | -98.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,232 | €1,038 | -€5,194 | -83.3% |
| Other operating charges | 640/8 | €1,376 | €2,253 | +€877 | +63.7% |
| Gross operating margin | 9900 | €34,454 | €28,000 | -€6,453 | -18.7% |
| Operating profit (loss) | 9901 | €26,845 | €24,709 | -€2,136 | -8.0% |
| Financial income | 75/76B | €1 | €2 | +€1 | +127.2% |
| Recurring financial income | 75 | €1 | €2 | +€1 | +127.2% |
| Financial charges | 65/66B | €1,551 | €1,943 | +€391 | +25.2% |
| Recurring financial charges | 65 | €1,551 | €1,943 | +€391 | +25.2% |
| Profit (loss) for the period before taxes | 9903 | €25,295 | €22,768 | -€2,527 | -10.0% |
| Income taxes | 67/77 | €8,141 | €8,619 | +€478 | +5.9% |
| Profit (loss) for the period | 9904 | €17,154 | €14,149 | -€3,005 | -17.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,154 | €14,149 | -€3,005 | -17.5% |
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 9 October 2026 via checked.be.