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 -€3,709
down €3,709 (-5.8%), from €63,897 to €60,187
of which Trade receivables: -€6,758
- Cash +€3,630
up €3,630 (+11.4%), from €31,807 to €35,437
mainly Receivables within one year (+€3,709) and Trade debts (+€3,178)
- Profit (loss) carried forward -€4,698
down €4,698 (-8.4%), from €56,122 to €51,424
- Trade debts +€3,178
up €3,178 (+567.1%), from €560 to €3,738
- Tax, wage and social debts +€1,209
up €1,209 (+152.0%), from €796 to €2,005
- Gross operating margin -€18,795
down €18,795 (-40.8%), from €46,032 to €27,237
- Taxes -€5,069
down €5,069 (-96.8%), from €5,234 to €165
- Staff costs +€1,403
up €1,403 (+4.4%), from €32,247 to €33,650
- Depreciation -€1,354
down €1,354 (-76.7%), from €1,766 to €412
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 | €98,777 | €98,466 | -€311 | -0.3% |
| Fixed assets | 21/28 | €3,073 | €2,661 | -€412 | -13.4% |
| Tangible fixed assets | 22/27 | €3,073 | €2,661 | -€412 | -13.4% |
| Plant, machinery and equipment | 23 | €3,073 | €2,661 | -€412 | -13.4% |
| Current assets | 29/58 | €95,704 | €95,805 | +€101 | +0.1% |
| Amounts receivable within one year | 40/41 | €63,897 | €60,187 | -€3,709 | -5.8% |
| Trade receivables | 40 | €11,057 | €4,299 | -€6,758 | -61.1% |
| Other amounts receivable | 41 | €52,840 | €55,888 | +€3,048 | +5.8% |
| Cash at bank and in hand | 54/58 | €31,807 | €35,437 | +€3,630 | +11.4% |
| Deferred charges and accrued income | 490/1 | - | €180 | +€180 | |
| Total equity and liabilities | 10/49 | €98,777 | €98,466 | -€311 | -0.3% |
| Equity | 10/15 | €97,421 | €92,722 | -€4,698 | -4.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €35,098 | €35,098 | = | 0.0% |
| Distributable reserves | 133 | €35,098 | €35,098 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,122 | €51,424 | -€4,698 | -8.4% |
| Amounts payable | 17/49 | €1,356 | €5,743 | +€4,387 | +323.5% |
| Amounts payable within one year | 42/48 | €1,356 | €5,743 | +€4,387 | +323.5% |
| Trade debts | 44 | €560 | €3,738 | +€3,178 | +567.1% |
| Suppliers | 440/4 | €560 | €3,738 | +€3,178 | +567.1% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €796 | €2,005 | +€1,209 | +152.0% |
| Taxes | 450/3 | €796 | €2,005 | +€1,209 | +152.0% |
| Remuneration, social security and pensions | 62 | €32,247 | €33,650 | +€1,403 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,766 | €412 | -€1,354 | -76.7% |
| Other operating charges | 640/8 | €387 | €460 | +€72 | +18.7% |
| Gross operating margin | 9900 | €46,032 | €27,237 | -€18,795 | -40.8% |
| Operating profit (loss) | 9901 | €11,631 | -€7,284 | -€18,916 | |
| Financial income | 75/76B | €3,169 | €2,921 | -€248 | -7.8% |
| Recurring financial income | 75 | €3,169 | €2,921 | -€248 | -7.8% |
| Financial charges | 65/66B | €136 | €170 | +€34 | +25.2% |
| Recurring financial charges | 65 | €136 | €170 | +€34 | +25.2% |
| Profit (loss) for the period before taxes | 9903 | €14,665 | -€4,533 | -€19,198 | |
| Income taxes | 67/77 | €5,234 | €165 | -€5,069 | -96.8% |
| Profit (loss) for the period | 9904 | €9,431 | -€4,698 | -€14,129 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,431 | -€4,698 | -€14,129 |
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 6 October 2026 via checked.be.