CONSIBIS: 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.
CONSIBIS
Largest movements
- Tangible fixed assets -€38,482
down €38,482 (-5.7%), from €671,841 to €633,359
of which Land and buildings: -€25,930
- Deferred charges and accrued income +€10,338
up €10,338 (+554.2%), from €1,865 to €12,204
- Debts after one year -€51,039
down €51,039 (-10.6%), from €480,501 to €429,463
- Reserves +€26,482
up €26,482 (+29.7%), from €89,229 to €115,711
- Tax, wage and social debts +€9,282
up €9,282 (+136.5%), from €6,802 to €16,084
of which Taxes: +€9,282
- Other debts -€8,502
down €8,502 (-9.1%), from €93,901 to €85,399
- Gross operating margin +€15,284
up €15,284 (+18.3%), from €83,397 to €98,681
- Taxes +€6,364
up €6,364 (+147.3%), from €4,321 to €10,686
- Other operating charges +€3,044
up €3,044 (+99.1%), from €3,072 to €6,116
- Write-downs -€2,956
down €2,956 (-84.2%), from €3,513 to €557
- Depreciation -€2,101
down €2,101 (-4.9%), from €42,984 to €40,883
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 | €734,762 | €715,521 | -€19,242 | -2.6% |
| Fixed assets | 21/28 | €674,541 | €635,859 | -€38,682 | -5.7% |
| Tangible fixed assets | 22/27 | €671,841 | €633,359 | -€38,482 | -5.7% |
| Land and buildings | 22 | €620,503 | €594,573 | -€25,930 | -4.2% |
| Plant, machinery and equipment | 23 | €1,782 | €1,135 | -€647 | -36.3% |
| Furniture and vehicles | 24 | €49,556 | €35,452 | -€14,103 | -28.5% |
| Other tangible fixed assets | 26 | - | €2,198 | +€2,198 | |
| Financial fixed assets | 28 | €2,700 | €2,500 | -€200 | -7.4% |
| Current assets | 29/58 | €60,222 | €79,662 | +€19,440 | +32.3% |
| Amounts receivable within one year | 40/41 | €33,865 | €37,852 | +€3,987 | +11.8% |
| Trade receivables | 40 | €30,177 | €33,780 | +€3,602 | +11.9% |
| Other amounts receivable | 41 | €3,688 | €4,073 | +€384 | +10.4% |
| Cash at bank and in hand | 54/58 | €24,491 | €29,606 | +€5,115 | +20.9% |
| Deferred charges and accrued income | 490/1 | €1,865 | €12,204 | +€10,338 | +554.2% |
| Total equity and liabilities | 10/49 | €734,762 | €715,521 | -€19,242 | -2.6% |
| Equity | 10/15 | €95,429 | €121,911 | +€26,482 | +27.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €89,229 | €115,711 | +€26,482 | +29.7% |
| Distributable reserves | 133 | €89,229 | €115,711 | +€26,482 | +29.7% |
| Amounts payable | 17/49 | €639,333 | €593,610 | -€45,724 | -7.2% |
| Amounts payable after more than one year | 17 | €480,501 | €429,463 | -€51,039 | -10.6% |
| Financial debts | 170/4 | €480,501 | €429,463 | -€51,039 | -10.6% |
| Amounts payable within one year | 42/48 | €153,998 | €158,233 | +€4,236 | +2.8% |
| Current portion of amounts payable after more than one year | 42 | €49,945 | €51,039 | +€1,093 | +2.2% |
| Trade debts | 44 | €3,350 | €5,712 | +€2,362 | +70.5% |
| Suppliers | 440/4 | €3,350 | €5,712 | +€2,362 | +70.5% |
| Taxes, remuneration and social security | 45 | €6,802 | €16,084 | +€9,282 | +136.5% |
| Taxes | 450/3 | €4,502 | €13,784 | +€9,282 | +206.2% |
| Remuneration and social security | 454/9 | €2,300 | €2,300 | = | 0.0% |
| Other amounts payable | 47/48 | €93,901 | €85,399 | -€8,502 | -9.1% |
| Accrued charges and deferred income | 492/3 | €4,834 | €5,914 | +€1,079 | +22.3% |
| Non-recurring operating income | 76A | - | €11,777 | +€11,777 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,984 | €40,883 | -€2,101 | -4.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,513 | €557 | -€2,956 | -84.2% |
| Other operating charges | 640/8 | €3,072 | €6,116 | +€3,044 | +99.1% |
| Gross operating margin | 9900 | €83,397 | €98,681 | +€15,284 | +18.3% |
| Operating profit (loss) | 9901 | €33,828 | €51,124 | +€17,296 | +51.1% |
| Financial income | 75/76B | €32 | €22 | -€10 | -32.0% |
| Recurring financial income | 75 | €32 | €22 | -€10 | -32.0% |
| Financial charges | 65/66B | €16,008 | €13,978 | -€2,030 | -12.7% |
| Recurring financial charges | 65 | €16,008 | €13,978 | -€2,030 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €17,852 | €37,168 | +€19,316 | +108.2% |
| Income taxes | 67/77 | €4,321 | €10,686 | +€6,364 | +147.3% |
| Profit (loss) for the period | 9904 | €13,531 | €26,482 | +€12,951 | +95.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,531 | €26,482 | +€12,951 | +95.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.