CONSIL: 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.
CONSIL
Largest movements
- Cash +€28,069
up €28,069 (+42.1%), from €66,634 to €94,704
mainly Net result for the year (+€21,346) and Tax, wage and social debts (+€9,071)
- Reserves +€21,300
up €21,300 (+22.6%), from €94,040 to €115,340
of which Distributable reserves: +€21,300
- Tax, wage and social debts +€9,071
up €9,071 (+86.0%), from €10,551 to €19,622
- Gross operating margin +€12,340
up €12,340 (+51.8%), from €23,841 to €36,181
- Taxes +€3,970
up €3,970 (+60.1%), from €6,610 to €10,580
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 | €132,483 | €162,579 | +€30,096 | +22.7% |
| Fixed assets | 21/28 | €16,113 | €16,935 | +€822 | +5.1% |
| Tangible fixed assets | 22/27 | €16,113 | €16,935 | +€822 | +5.1% |
| Land and buildings | 22 | €5,000 | €2,500 | -€2,500 | -50.0% |
| Plant, machinery and equipment | 23 | - | €3,586 | +€3,586 | |
| Furniture and vehicles | 24 | €263 | €0 | -€263 | -100.0% |
| Other tangible fixed assets | 26 | €10,849 | €10,849 | = | 0.0% |
| Current assets | 29/58 | €116,370 | €145,644 | +€29,274 | +25.2% |
| Amounts receivable within one year | 40/41 | €49,167 | €50,371 | +€1,204 | +2.4% |
| Trade receivables | 40 | €42,989 | €20,388 | -€22,602 | -52.6% |
| Other amounts receivable | 41 | €6,178 | €29,984 | +€23,806 | +385% |
| Cash at bank and in hand | 54/58 | €66,634 | €94,704 | +€28,069 | +42.1% |
| Deferred charges and accrued income | 490/1 | €569 | €569 | = | 0.0% |
| Total equity and liabilities | 10/49 | €132,483 | €162,579 | +€30,096 | +22.7% |
| Equity | 10/15 | €105,266 | €126,611 | +€21,346 | +20.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €94,040 | €115,340 | +€21,300 | +22.6% |
| 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 | €92,180 | €113,480 | +€21,300 | +23.1% |
| Profit (loss) carried forward | 14 | €5,026 | €5,071 | +€46 | +0.9% |
| Amounts payable | 17/49 | €27,217 | €35,968 | +€8,751 | +32.2% |
| Amounts payable within one year | 42/48 | €24,817 | €33,568 | +€8,751 | +35.3% |
| Trade debts | 44 | €11,020 | €11,020 | = | 0.0% |
| Suppliers | 440/4 | €11,020 | €11,020 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €10,551 | €19,622 | +€9,071 | +86.0% |
| Taxes | 450/3 | €10,551 | €19,622 | +€9,071 | +86.0% |
| Other amounts payable | 47/48 | €3,246 | €2,926 | -€320 | -9.9% |
| Accrued charges and deferred income | 492/3 | €2,400 | €2,400 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,974 | €2,763 | -€210 | -7.1% |
| Other operating charges | 640/8 | €1,204 | €1,413 | +€209 | +17.3% |
| Gross operating margin | 9900 | €23,841 | €36,181 | +€12,340 | +51.8% |
| Operating profit (loss) | 9901 | €19,663 | €32,005 | +€12,342 | +62.8% |
| Financial charges | 65/66B | €65 | €80 | +€14 | +21.8% |
| Recurring financial charges | 65 | €65 | €80 | +€14 | +21.8% |
| Profit (loss) for the period before taxes | 9903 | €19,598 | €31,926 | +€12,328 | +62.9% |
| Income taxes | 67/77 | €6,610 | €10,580 | +€3,970 | +60.1% |
| Profit (loss) for the period | 9904 | €12,988 | €21,346 | +€8,358 | +64.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,988 | €21,346 | +€8,358 | +64.4% |
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.