ConsInvest: 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.
ConsInvest
Largest movements
- Tangible fixed assets +€281,655
up €281,655 (+50.5%), from €557,414 to €839,069
of which Land and buildings: +€279,001
- Financial fixed assets +€47,850
up €47,850 (+10,546%), from €454 to €48,304
- Cash -€47,397
down €47,397 (-69.5%), from €68,157 to €20,760
mainly Investment in fixed assets (net) (-€346,660) and Receivables within one year (-€13,435)
- Receivables within one year +€13,435
up €13,435 (+90.0%), from €14,925 to €28,360
of which Trade receivables: +€13,973
- Debts after one year +€162,638
up €162,638 (+62.1%), from €261,707 to €424,344
- Short-term financial debts +€120,000
up €120,000 (+6,000%), from €2,000 to €122,000
of which Credit institutions: +€100,000
- Current portion of long-term debt +€17,725
up €17,725 (+64.7%), from €27,396 to €45,121
- Financial income -€26,178
down €26,178 (-95.5%), from €27,425 to €1,248
of which Non-recurring financial income: -€26,500
- Taxes -€11,493
down €11,493 (-75.1%), from €15,295 to €3,802
- Financial charges +€7,314
up €7,314 (+34.1%), from €21,423 to €28,737
- Gross operating margin +€5,943
up €5,943 (+6.3%), from €94,261 to €100,204
- Write-downs +€4,436
up €4,436 (+741%), from €599 to €5,035
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 | €707,994 | €1,008,696 | +€300,702 | +42.5% |
| Fixed assets | 21/28 | €557,868 | €887,373 | +€329,505 | +59.1% |
| Tangible fixed assets | 22/27 | €557,414 | €839,069 | +€281,655 | +50.5% |
| Land and buildings | 22 | €489,296 | €768,298 | +€279,001 | +57.0% |
| Plant, machinery and equipment | 23 | - | €2,696 | +€2,696 | |
| Furniture and vehicles | 24 | €2,221 | €2,498 | +€277 | +12.5% |
| Other tangible fixed assets | 26 | €65,897 | €65,577 | -€320 | -0.5% |
| Financial fixed assets | 28 | €454 | €48,304 | +€47,850 | +10,546% |
| Current assets | 29/58 | €150,126 | €121,323 | -€28,803 | -19.2% |
| Amounts receivable within one year | 40/41 | €14,925 | €28,360 | +€13,435 | +90.0% |
| Trade receivables | 40 | €4,925 | €18,898 | +€13,973 | +284% |
| Other amounts receivable | 41 | €10,000 | €9,462 | -€538 | -5.4% |
| Current investments | 50/53 | €60,000 | €70,000 | +€10,000 | +16.7% |
| Cash at bank and in hand | 54/58 | €68,157 | €20,760 | -€47,397 | -69.5% |
| Deferred charges and accrued income | 490/1 | €7,044 | €2,203 | -€4,841 | -68.7% |
| Total equity and liabilities | 10/49 | €707,994 | €1,008,696 | +€300,702 | +42.5% |
| Equity | 10/15 | €349,044 | €357,001 | +€7,957 | +2.3% |
| Contributions | 10/11 | €169,980 | €169,980 | = | 0.0% |
| Reserves | 13 | €178,500 | €185,250 | +€6,750 | +3.8% |
| Distributable reserves | 133 | €178,500 | €185,250 | +€6,750 | +3.8% |
| Profit (loss) carried forward | 14 | €564 | €1,771 | +€1,207 | +214% |
| Amounts payable | 17/49 | €358,950 | €651,695 | +€292,745 | +81.6% |
| Amounts payable after more than one year | 17 | €261,707 | €424,344 | +€162,638 | +62.1% |
| Financial debts | 170/4 | €261,707 | €424,344 | +€162,638 | +62.1% |
| Amounts payable within one year | 42/48 | €65,616 | €198,047 | +€132,431 | +202% |
| Current portion of amounts payable after more than one year | 42 | €27,396 | €45,121 | +€17,725 | +64.7% |
| Financial debts | 43 | €2,000 | €122,000 | +€120,000 | +6,000% |
| Credit institutions | 430/8 | - | €100,000 | +€100,000 | |
| Other loans | 439 | €2,000 | €22,000 | +€20,000 | +1,000% |
| Trade debts | 44 | €23,299 | €20,309 | -€2,990 | -12.8% |
| Suppliers | 440/4 | €23,299 | €20,309 | -€2,990 | -12.8% |
| Taxes, remuneration and social security | 45 | €10,240 | €7,417 | -€2,823 | -27.6% |
| Taxes | 450/3 | €10,240 | €7,417 | -€2,823 | -27.6% |
| Other amounts payable | 47/48 | €2,681 | €3,200 | +€519 | +19.4% |
| Accrued charges and deferred income | 492/3 | €31,627 | €29,303 | -€2,324 | -7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,454 | €17,155 | +€3,701 | +27.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €599 | €5,035 | +€4,436 | +741% |
| Other operating charges | 640/8 | €2,407 | €3,300 | +€893 | +37.1% |
| Non-recurring operating charges | 66A | - | €35,465 | +€35,465 | |
| Gross operating margin | 9900 | €94,261 | €100,204 | +€5,943 | +6.3% |
| Operating profit (loss) | 9901 | €77,801 | €39,249 | -€38,552 | -49.6% |
| Financial income | 75/76B | €27,425 | €1,248 | -€26,178 | -95.5% |
| Recurring financial income | 75 | €925 | €1,248 | +€322 | +34.8% |
| Non-recurring financial income | 76B | €26,500 | - | -€26,500 | |
| Financial charges | 65/66B | €21,423 | €28,737 | +€7,314 | +34.1% |
| Recurring financial charges | 65 | €21,423 | €28,737 | +€7,314 | +34.1% |
| Profit (loss) for the period before taxes | 9903 | €83,803 | €11,759 | -€72,044 | -86.0% |
| Income taxes | 67/77 | €15,295 | €3,802 | -€11,493 | -75.1% |
| Profit (loss) for the period | 9904 | €68,508 | €7,957 | -€60,551 | -88.4% |
| Profit (loss) for the period to be appropriated | 9905 | €68,508 | €7,957 | -€60,551 | -88.4% |
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 19 October 2026 via checked.be.