CONSEPTUS CONSULTING: 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.
CONSEPTUS CONSULTING
Largest movements
- Financial fixed assets +€1.5m
new in 2025: €1.5m
- Current investments -€716,244
down €716,244 (-97.9%), from €731,236 to €14,992
- Cash +€392,042
up €392,042 (+327%), from €119,907 to €511,949
mainly Net result for the year (+€1.2m) and Current investments (+€716,244)
- Receivables within one year +€62,441
up €62,441 (+203%), from €30,739 to €93,180
of which Other amounts receivable: +€61,912
- Reserves +€1.1m
up €1.1m (+150%), from €724,942 to €1.8m
of which Distributable reserves: +€1.1m
- Tax, wage and social debts +€191,984
up €191,984 (+388%), from €49,421 to €241,405
- Advances received -€106,645
no longer reported in 2025 (was €106,645)
- Other debts +€60,644
up €60,644 (+301%), from €20,151 to €80,795
- Trade debts +€30,723
up €30,723 (+1,230%), from €2,497 to €33,220
- Gross operating margin +€992,871
up €992,871 (+227%), from €436,513 to €1.4m
- Taxes +€409,139
up €409,139 (+304%), from €134,804 to €543,943
- Financial income +€276,502
up €276,502 (+3,604%), from €7,673 to €284,174
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 | €916,056 | €2,179,126 | +€1.3m | +138% |
| Fixed assets | 21/28 | €34,174 | €1,559,005 | +€1.5m | +4,462% |
| Tangible fixed assets | 22/27 | €34,174 | €50,740 | +€16,566 | +48.5% |
| Land and buildings | 22 | €26,252 | €24,928 | -€1,323 | -5.0% |
| Furniture and vehicles | 24 | €7,922 | €12,181 | +€4,258 | +53.7% |
| Other tangible fixed assets | 26 | - | €13,631 | +€13,631 | |
| Financial fixed assets | 28 | - | €1,508,265 | +€1.5m | |
| Current assets | 29/58 | €881,882 | €620,121 | -€261,761 | -29.7% |
| Amounts receivable within one year | 40/41 | €30,739 | €93,180 | +€62,441 | +203% |
| Trade receivables | 40 | €30,689 | €31,218 | +€529 | +1.7% |
| Other amounts receivable | 41 | €50 | €61,962 | +€61,912 | +123,330% |
| Current investments | 50/53 | €731,236 | €14,992 | -€716,244 | -97.9% |
| Cash at bank and in hand | 54/58 | €119,907 | €511,949 | +€392,042 | +327% |
| Total equity and liabilities | 10/49 | €916,056 | €2,179,126 | +€1.3m | +138% |
| Equity | 10/15 | €737,342 | €1,823,706 | +€1.1m | +147% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €724,942 | €1,811,306 | +€1.1m | +150% |
| Tax-exempt reserves | 132 | €505 | €505 | = | 0.0% |
| Distributable reserves | 133 | €724,437 | €1,810,801 | +€1.1m | +150% |
| Amounts payable | 17/49 | €178,714 | €355,420 | +€176,706 | +98.9% |
| Amounts payable within one year | 42/48 | €178,714 | €355,420 | +€176,706 | +98.9% |
| Trade debts | 44 | €2,497 | €33,220 | +€30,723 | +1,230% |
| Suppliers | 440/4 | €2,497 | €33,220 | +€30,723 | +1,230% |
| Advances received on contracts in progress | 46 | €106,645 | - | -€106,645 | |
| Taxes, remuneration and social security | 45 | €49,421 | €241,405 | +€191,984 | +388% |
| Taxes | 450/3 | €49,421 | €241,405 | +€191,984 | +388% |
| Other amounts payable | 47/48 | €20,151 | €80,795 | +€60,644 | +301% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,654 | €3,824 | -€1,831 | -32.4% |
| Other operating charges | 640/8 | €1,259 | €1,244 | -€15 | -1.2% |
| Gross operating margin | 9900 | €436,513 | €1,429,384 | +€992,871 | +227% |
| Operating profit (loss) | 9901 | €429,600 | €1,424,317 | +€994,717 | +232% |
| Financial income | 75/76B | €7,673 | €284,174 | +€276,502 | +3,604% |
| Recurring financial income | 75 | €7,673 | €284,174 | +€276,502 | +3,604% |
| Financial charges | 65/66B | €1,341 | €143 | -€1,198 | -89.3% |
| Recurring financial charges | 65 | €1,341 | €143 | -€1,198 | -89.3% |
| Profit (loss) for the period before taxes | 9903 | €435,931 | €1,708,348 | +€1.3m | +292% |
| Income taxes | 67/77 | €134,804 | €543,943 | +€409,139 | +304% |
| Profit (loss) for the period | 9904 | €301,128 | €1,164,405 | +€863,278 | +287% |
| Profit (loss) for the period to be appropriated | 9905 | €301,128 | €1,164,405 | +€863,278 | +287% |
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 19 October 2026 via checked.be.