CONSEVA: 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.
CONSEVA
Largest movements
- Receivables within one year -€50,288
down €50,288 (-23.5%), from €213,800 to €163,512
of which Other amounts receivable: -€50,036
- Tangible fixed assets -€28,276
down €28,276 (-3.6%), from €778,951 to €750,675
- Cash +€14,285
up €14,285 (+1,756%), from €813 to €15,098
mainly Receivables within one year (+€50,288) and Net result for the year (+€35,347)
- Debts after one year -€121,586
down €121,586 (-28.3%), from €430,156 to €308,570
- Profit (loss) carried forward +€35,347
up €35,347 (+33.8%), from €104,580 to €139,927
- Accrued charges and deferred income +€12,744
up €12,744 (+88.5%), from €14,397 to €27,141
- Gross operating margin +€62,629
up €62,629 (+15.2%), from €412,057 to €474,686
- Taxes +€27,116
up €27,116 (+8,860%), from €306 to €27,422
- Staff costs -€10,070
down €10,070 (-2.8%), from €361,554 to €351,484
- Depreciation -€9,386
down €9,386 (-24.9%), from €37,662 to €28,276
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 | €1,004,285 | €939,899 | -€64,386 | -6.4% |
| Fixed assets | 21/28 | €786,184 | €757,917 | -€28,268 | -3.6% |
| Tangible fixed assets | 22/27 | €778,951 | €750,675 | -€28,276 | -3.6% |
| Land and buildings | 22 | €778,951 | €750,675 | -€28,276 | -3.6% |
| Financial fixed assets | 28 | €7,233 | €7,242 | +€9 | +0.1% |
| Current assets | 29/58 | €218,100 | €181,982 | -€36,118 | -16.6% |
| Amounts receivable within one year | 40/41 | €213,800 | €163,512 | -€50,288 | -23.5% |
| Trade receivables | 40 | €89,988 | €89,736 | -€252 | -0.3% |
| Other amounts receivable | 41 | €123,812 | €73,776 | -€50,036 | -40.4% |
| Current investments | 50/53 | €937 | €933 | -€4 | -0.4% |
| Cash at bank and in hand | 54/58 | €813 | €15,098 | +€14,285 | +1,756% |
| Deferred charges and accrued income | 490/1 | €2,550 | €2,438 | -€112 | -4.4% |
| Total equity and liabilities | 10/49 | €1,004,285 | €939,899 | -€64,386 | -6.4% |
| Equity | 10/15 | €311,174 | €346,521 | +€35,347 | +11.4% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €187,844 | €187,844 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Tax-exempt reserves | 132 | €53,542 | €53,542 | = | 0.0% |
| Distributable reserves | 133 | €132,427 | €132,427 | = | 0.0% |
| Profit (loss) carried forward | 14 | €104,580 | €139,927 | +€35,347 | +33.8% |
| Amounts payable | 17/49 | €693,111 | €593,378 | -€99,733 | -14.4% |
| Amounts payable after more than one year | 17 | €430,156 | €308,570 | -€121,586 | -28.3% |
| Financial debts | 170/4 | €430,156 | €308,570 | -€121,586 | -28.3% |
| Amounts payable within one year | 42/48 | €248,558 | €257,668 | +€9,110 | +3.7% |
| Current portion of amounts payable after more than one year | 42 | €61,558 | €59,439 | -€2,119 | -3.4% |
| Trade debts | 44 | €116,580 | €117,301 | +€722 | +0.6% |
| Suppliers | 440/4 | €116,580 | €117,301 | +€722 | +0.6% |
| Taxes, remuneration and social security | 45 | €70,420 | €74,889 | +€4,469 | +6.3% |
| Taxes | 450/3 | €10,431 | €19,574 | +€9,143 | +87.6% |
| Remuneration and social security | 454/9 | €59,989 | €55,315 | -€4,674 | -7.8% |
| Other amounts payable | 47/48 | - | €6,038 | +€6,038 | |
| Accrued charges and deferred income | 492/3 | €14,397 | €27,141 | +€12,744 | +88.5% |
| Non-recurring operating income | 76A | - | €27 | +€27 | |
| Remuneration, social security and pensions | 62 | €361,554 | €351,484 | -€10,070 | -2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,662 | €28,276 | -€9,386 | -24.9% |
| Other operating charges | 640/8 | €12 | €12 | = | 0.0% |
| Gross operating margin | 9900 | €412,057 | €474,686 | +€62,629 | +15.2% |
| Operating profit (loss) | 9901 | €12,829 | €94,914 | +€82,085 | +640% |
| Financial income | 75/76B | €36 | €18 | -€17 | -48.9% |
| Recurring financial income | 75 | €36 | €18 | -€17 | -48.9% |
| Financial charges | 65/66B | €31,532 | €32,163 | +€631 | +2.0% |
| Recurring financial charges | 65 | €31,532 | €32,163 | +€631 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | -€18,667 | €62,769 | +€81,437 | |
| Income taxes | 67/77 | €306 | €27,422 | +€27,116 | +8,860% |
| Profit (loss) for the period | 9904 | -€18,973 | €35,347 | +€54,320 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,973 | €35,347 | +€54,320 |
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 14 October 2026 via checked.be.