CONSING: 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.
CONSING
Largest movements
- Receivables within one year +€8,902
up €8,902 (+40.0%), from €22,232 to €31,134
of which Other amounts receivable: +€7,378
- Cash -€7,811
down €7,811 (-50.4%), from €15,500 to €7,689
mainly Debts after one year (-€22,470) and Receivables within one year (-€8,902)
- Tangible fixed assets -€7,305
down €7,305 (-4.0%), from €182,529 to €175,224
of which Land and buildings: -€5,260
- Other debts +€28,187
up €28,187 (+184.4%), from €15,282 to €43,469
- Debts after one year -€22,470
down €22,470 (-20.6%), from €108,870 to €86,400
- Tax, wage and social debts -€8,531
down €8,531 (-85.2%), from €10,013 to €1,482
of which Taxes: -€7,707
- Trade debts -€6,290
down €6,290 (-37.4%), from €16,804 to €10,515
- Current portion of long-term debt +€5,723
up €5,723 (+32.2%), from €17,784 to €23,507
- Gross operating margin -€7,559
down €7,559 (-23.5%), from €32,130 to €24,571
- Staff costs -€5,801
down €5,801 (-71.4%), from €8,128 to €2,327
- Depreciation -€3,498
down €3,498 (-25.7%), from €13,626 to €10,127
- Financial charges -€818
down €818 (-11.3%), from €7,251 to €6,432
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 | €226,301 | €220,383 | -€5,918 | -2.6% |
| Fixed assets | 21/28 | €183,797 | €175,224 | -€8,573 | -4.7% |
| Intangible fixed assets | 21 | €1,268 | - | -€1,268 | |
| Tangible fixed assets | 22/27 | €182,529 | €175,224 | -€7,305 | -4.0% |
| Land and buildings | 22 | €178,515 | €173,255 | -€5,260 | -2.9% |
| Plant, machinery and equipment | 23 | €2,968 | €1,969 | -€999 | -33.7% |
| Furniture and vehicles | 24 | €1,046 | - | -€1,046 | |
| Current assets | 29/58 | €42,504 | €45,159 | +€2,654 | +6.2% |
| Stocks and contracts in progress | 3 | €3,344 | €3,344 | = | 0.0% |
| Stocks | 30/36 | €3,344 | €3,344 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €22,232 | €31,134 | +€8,902 | +40.0% |
| Trade receivables | 40 | €1,934 | €3,459 | +€1,525 | +78.8% |
| Other amounts receivable | 41 | €20,297 | €27,675 | +€7,378 | +36.3% |
| Cash at bank and in hand | 54/58 | €15,500 | €7,689 | -€7,811 | -50.4% |
| Deferred charges and accrued income | 490/1 | €1,428 | €2,992 | +€1,563 | +109.5% |
| Total equity and liabilities | 10/49 | €226,301 | €220,383 | -€5,918 | -2.6% |
| Equity | 10/15 | €52,811 | €53,358 | +€547 | +1.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,536 | €20,536 | = | 0.0% |
| Non-distributable reserves | 130/1 | €124 | €124 | = | 0.0% |
| Reserves not available under the articles | 1311 | €124 | €124 | = | 0.0% |
| Distributable reserves | 133 | €20,412 | €20,412 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,675 | €14,222 | +€547 | +4.0% |
| Amounts payable | 17/49 | €173,490 | €167,025 | -€6,465 | -3.7% |
| Amounts payable after more than one year | 17 | €108,870 | €86,400 | -€22,470 | -20.6% |
| Financial debts | 170/4 | €108,870 | €86,400 | -€22,470 | -20.6% |
| Amounts payable within one year | 42/48 | €62,061 | €80,625 | +€18,564 | +29.9% |
| Current portion of amounts payable after more than one year | 42 | €17,784 | €23,507 | +€5,723 | +32.2% |
| Trade debts | 44 | €16,804 | €10,515 | -€6,290 | -37.4% |
| Suppliers | 440/4 | €16,804 | €10,515 | -€6,290 | -37.4% |
| Advances received on contracts in progress | 46 | €2,178 | €1,652 | -€526 | -24.1% |
| Taxes, remuneration and social security | 45 | €10,013 | €1,482 | -€8,531 | -85.2% |
| Taxes | 450/3 | €9,189 | €1,482 | -€7,707 | -83.9% |
| Remuneration and social security | 454/9 | €825 | - | -€825 | |
| Other amounts payable | 47/48 | €15,282 | €43,469 | +€28,187 | +184.4% |
| Accrued charges and deferred income | 492/3 | €2,559 | - | -€2,559 | |
| Non-recurring operating income | 76A | €150 | - | -€150 | |
| Remuneration, social security and pensions | 62 | €8,128 | €2,327 | -€5,801 | -71.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,626 | €10,127 | -€3,498 | -25.7% |
| Other operating charges | 640/8 | €4,191 | €4,140 | -€51 | -1.2% |
| Non-recurring operating charges | 66A | - | €1,046 | +€1,046 | |
| Gross operating margin | 9900 | €32,130 | €24,571 | -€7,559 | -23.5% |
| Operating profit (loss) | 9901 | €6,185 | €6,931 | +€746 | +12.1% |
| Financial income | 75/76B | €811 | €704 | -€107 | -13.1% |
| Recurring financial income | 75 | €811 | €704 | -€107 | -13.1% |
| Financial charges | 65/66B | €7,251 | €6,432 | -€818 | -11.3% |
| Recurring financial charges | 65 | €7,251 | €6,432 | -€818 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | -€255 | €1,203 | +€1,458 | |
| Income taxes | 67/77 | €826 | €656 | -€170 | -20.6% |
| Profit (loss) for the period | 9904 | -€1,081 | €547 | +€1,628 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,081 | €547 | +€1,628 |
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 3 October 2026 via checked.be.