CONSER: what changed
Two fiscal 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.
CONSER
Largest movements
- Receivables within one year -€3,715
down €3,715 (-3.3%), from €113,565 to €109,851
of which Trade receivables: -€4,963
- Cash +€2,488
up €2,488 (+115.7%), from €2,150 to €4,637
mainly Debts after one year (+€10,467) and Receivables within one year (+€3,715)
- Debts after one year +€10,467
up €10,467 (+10.5%), from €100,000 to €110,468
- Trade debts -€5,014
down €5,014 (-61.2%), from €8,197 to €3,183
- Profit (loss) carried forward -€4,091
down €4,091 (-11.3%), from €36,181 to €32,090
- Gross operating margin +€20,412
up €20,412, from -€13,547 to €6,865
- Taxes +€6,673
new in 2025: €6,673
- Depreciation +€1,053
up €1,053 (+60.0%), from €1,753 to €2,806
- Other operating charges +€269
up €269 (+46.9%), from €574 to €844
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 | €169,838 | €170,305 | +€467 | +0.3% |
| Fixed assets | 21/28 | €6,423 | €8,117 | +€1,694 | +26.4% |
| Tangible fixed assets | 22/27 | €6,423 | €8,117 | +€1,694 | +26.4% |
| Plant, machinery and equipment | 23 | €5,932 | €7,984 | +€2,052 | +34.6% |
| Furniture and vehicles | 24 | €490 | €133 | -€358 | -72.9% |
| Current assets | 29/58 | €163,415 | €162,188 | -€1,227 | -0.8% |
| Stocks and contracts in progress | 3 | €47,700 | €47,700 | = | 0.0% |
| Stocks | 30/36 | €47,700 | €47,700 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €113,565 | €109,851 | -€3,715 | -3.3% |
| Trade receivables | 40 | €58,412 | €53,449 | -€4,963 | -8.5% |
| Other amounts receivable | 41 | €55,154 | €56,402 | +€1,248 | +2.3% |
| Cash at bank and in hand | 54/58 | €2,150 | €4,637 | +€2,488 | +115.7% |
| Total equity and liabilities | 10/49 | €169,838 | €170,305 | +€467 | +0.3% |
| Equity | 10/15 | €60,455 | €56,363 | -€4,091 | -6.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €4,274 | €4,274 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,274 | €2,274 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,181 | €32,090 | -€4,091 | -11.3% |
| Amounts payable | 17/49 | €109,383 | €113,941 | +€4,558 | +4.2% |
| Amounts payable after more than one year | 17 | €100,000 | €110,468 | +€10,467 | +10.5% |
| Financial debts | 170/4 | €100,000 | €110,468 | +€10,467 | +10.5% |
| Amounts payable within one year | 42/48 | €9,383 | €3,474 | -€5,909 | -63.0% |
| Trade debts | 44 | €8,197 | €3,183 | -€5,014 | -61.2% |
| Suppliers | 440/4 | €8,197 | €3,183 | -€5,014 | -61.2% |
| Taxes, remuneration and social security | 45 | €1,186 | €291 | -€895 | -75.5% |
| Taxes | 450/3 | €1,186 | €291 | -€895 | -75.5% |
| Non-recurring operating income | 76A | €10,817 | - | -€10,817 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,753 | €2,806 | +€1,053 | +60.0% |
| Other operating charges | 640/8 | €574 | €844 | +€269 | +46.9% |
| Gross operating margin | 9900 | -€13,547 | €6,865 | +€20,412 | |
| Operating profit (loss) | 9901 | -€15,875 | €3,216 | +€19,091 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €588 | €635 | +€47 | +8.0% |
| Recurring financial charges | 65 | €588 | €635 | +€47 | +8.0% |
| Profit (loss) for the period before taxes | 9903 | -€16,462 | €2,581 | +€19,044 | |
| Income taxes | 67/77 | - | €6,673 | +€6,673 | |
| Profit (loss) for the period | 9904 | -€16,462 | -€4,091 | +€12,371 | +75.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,462 | -€4,091 | +€12,371 | +75.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.