ConsInMa: 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.
ConsInMa
Largest movements
- Cash -€35,916
down €35,916 (-26.4%), from €136,127 to €100,211
mainly Contributions, distributions and other (-€41,173) and Current investments (-€24,021)
- Current investments +€24,021
up €24,021 (+26.3%), from €91,452 to €115,473
- Tangible fixed assets -€6,552
down €6,552 (-34.3%), from €19,083 to €12,531
of which Furniture and vehicles: -€5,442
- Receivables within one year +€3,018
up €3,018 (+43.0%), from €7,016 to €10,034
of which Trade receivables: +€8,155
- Reserves -€33,285
down €33,285 (-14.8%), from €224,374 to €191,089
- Other debts +€15,005
up €15,005 (+63.9%), from €23,492 to €38,497
- Gross operating margin -€38,448
down €38,448 (-71.8%), from €53,561 to €15,113
- Taxes -€8,862
down €8,862 (-67.9%), from €13,056 to €4,194
- Financial charges -€1,780
down €1,780 (-62.7%), from €2,838 to €1,058
- Financial income +€1,154
up €1,154 (+29.3%), from €3,943 to €5,096
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 | €253,678 | €238,249 | -€15,429 | -6.1% |
| Fixed assets | 21/28 | €19,083 | €12,531 | -€6,552 | -34.3% |
| Tangible fixed assets | 22/27 | €19,083 | €12,531 | -€6,552 | -34.3% |
| Land and buildings | 22 | €2,216 | €1,433 | -€783 | -35.3% |
| Plant, machinery and equipment | 23 | €718 | €391 | -€327 | -45.6% |
| Furniture and vehicles | 24 | €16,149 | €10,707 | -€5,442 | -33.7% |
| Current assets | 29/58 | €234,595 | €225,718 | -€8,877 | -3.8% |
| Amounts receivable within one year | 40/41 | €7,016 | €10,034 | +€3,018 | +43.0% |
| Trade receivables | 40 | €73 | €8,228 | +€8,155 | +11233.3% |
| Other amounts receivable | 41 | €6,944 | €1,806 | -€5,138 | -74.0% |
| Current investments | 50/53 | €91,452 | €115,473 | +€24,021 | +26.3% |
| Cash at bank and in hand | 54/58 | €136,127 | €100,211 | -€35,916 | -26.4% |
| Total equity and liabilities | 10/49 | €253,678 | €238,249 | -€15,429 | -6.1% |
| Equity | 10/15 | €226,374 | €193,089 | -€33,285 | -14.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €224,374 | €191,089 | -€33,285 | -14.8% |
| Distributable reserves | 133 | €224,374 | €191,089 | -€33,285 | -14.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €27,304 | €45,160 | +€17,856 | +65.4% |
| Amounts payable within one year | 42/48 | €27,304 | €45,160 | +€17,856 | +65.4% |
| Trade debts | 44 | €248 | €1,822 | +€1,574 | +634.6% |
| Suppliers | 440/4 | €248 | €1,822 | +€1,574 | +634.6% |
| Taxes, remuneration and social security | 45 | €3,564 | €4,842 | +€1,278 | +35.8% |
| Taxes | 450/3 | €3,564 | €4,842 | +€1,278 | +35.8% |
| Other amounts payable | 47/48 | €23,492 | €38,497 | +€15,005 | +63.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,940 | €6,552 | -€388 | -5.6% |
| Other operating charges | 640/8 | €502 | €518 | +€16 | +3.2% |
| Gross operating margin | 9900 | €53,561 | €15,113 | -€38,448 | -71.8% |
| Operating profit (loss) | 9901 | €46,119 | €8,043 | -€38,076 | -82.6% |
| Financial income | 75/76B | €3,943 | €5,096 | +€1,154 | +29.3% |
| Recurring financial income | 75 | €3,943 | €5,096 | +€1,154 | +29.3% |
| Financial charges | 65/66B | €2,838 | €1,058 | -€1,780 | -62.7% |
| Recurring financial charges | 65 | €2,838 | €1,058 | -€1,780 | -62.7% |
| Profit (loss) for the period before taxes | 9903 | €47,223 | €12,082 | -€35,142 | -74.4% |
| Income taxes | 67/77 | €13,056 | €4,194 | -€8,862 | -67.9% |
| Profit (loss) for the period | 9904 | €34,167 | €7,887 | -€26,279 | -76.9% |
| Profit (loss) for the period to be appropriated | 9905 | €34,167 | €7,887 | -€26,279 | -76.9% |
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 6 October 2026 via checked.be.