Consignum: 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.
Consignum
Largest movements
- Cash -€42,837
down €42,837 (-30.5%), from €140,313 to €97,476
mainly Net result for the year (-€61,773)
- Receivables within one year -€5,664
down €5,664 (-48.4%), from €11,710 to €6,046
- Profit (loss) carried forward -€61,489
down €61,489 (-871.0%), from -€7,059 to -€68,549
- Tax, wage and social debts +€9,340
up €9,340 (+390.8%), from €2,390 to €11,731
of which Remuneration and social security: +€9,627
- Gross operating margin -€4,979
down €4,979 (-9.9%), from -€50,433 to -€55,413
- Other operating charges +€4,415
up €4,415 (+1139.7%), from €387 to €4,802
- Depreciation -€4,174
down €4,174 (-87.1%), from €4,793 to €619
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 | €403,299 | €354,179 | -€49,120 | -12.2% |
| Fixed assets | 21/28 | €1,281 | €661 | -€619 | -48.4% |
| Tangible fixed assets | 22/27 | €1,281 | €661 | -€619 | -48.4% |
| Furniture and vehicles | 24 | €1,281 | €661 | -€619 | -48.4% |
| Current assets | 29/58 | €402,019 | €353,518 | -€48,501 | -12.1% |
| Amounts receivable within one year | 40/41 | €11,710 | €6,046 | -€5,664 | -48.4% |
| Other amounts receivable | 41 | €11,710 | €6,046 | -€5,664 | -48.4% |
| Current investments | 50/53 | €249,996 | €249,996 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €140,313 | €97,476 | -€42,837 | -30.5% |
| Total equity and liabilities | 10/49 | €403,299 | €354,179 | -€49,120 | -12.2% |
| Equity | 10/15 | €393,804 | €332,315 | -€61,489 | -15.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €388,463 | €388,463 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €386,603 | €386,603 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,059 | -€68,549 | -€61,489 | -871.0% |
| Amounts payable | 17/49 | €9,495 | €21,865 | +€12,369 | +130.3% |
| Amounts payable within one year | 42/48 | €9,495 | €21,865 | +€12,369 | +130.3% |
| Trade debts | 44 | €7,105 | €10,134 | +€3,029 | +42.6% |
| Suppliers | 440/4 | €7,105 | €10,134 | +€3,029 | +42.6% |
| Taxes, remuneration and social security | 45 | €2,390 | €11,731 | +€9,340 | +390.8% |
| Taxes | 450/3 | €568 | €281 | -€287 | -50.6% |
| Remuneration and social security | 454/9 | €1,823 | €11,450 | +€9,627 | +528.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,793 | €619 | -€4,174 | -87.1% |
| Other operating charges | 640/8 | €387 | €4,802 | +€4,415 | +1139.7% |
| Gross operating margin | 9900 | -€50,433 | -€55,413 | -€4,979 | -9.9% |
| Operating profit (loss) | 9901 | -€55,614 | -€60,834 | -€5,220 | -9.4% |
| Financial charges | 65/66B | €1,207 | €795 | -€412 | -34.1% |
| Recurring financial charges | 65 | €1,207 | €795 | -€412 | -34.1% |
| Profit (loss) for the period before taxes | 9903 | -€56,821 | -€61,629 | -€4,809 | -8.5% |
| Income taxes | 67/77 | €137 | €144 | +€7 | +5.3% |
| Profit (loss) for the period | 9904 | -€56,957 | -€61,773 | -€4,816 | -8.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€56,957 | -€61,773 | -€4,816 | -8.5% |
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 11 October 2026 via checked.be.