CONSIP: 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.
CONSIP
Largest movements
- Tangible fixed assets -€174,279
down €174,279 (-77.7%), from €224,199 to €49,920
of which Land and buildings: -€172,424
- Current investments +€104,579
up €104,579 (+45.4%), from €230,421 to €335,000
- Cash -€42,655
down €42,655 (-25.5%), from €166,971 to €124,316
mainly Current investments (-€104,579) and Other debts (-€65,121)
- Receivables within one year -€36,590
down €36,590 (-59.4%), from €61,612 to €25,022
of which Other amounts receivable: -€42,421
- Deferred charges and accrued income +€14,248
up €14,248 (+697%), from €2,043 to €16,291
- Other debts -€65,121
down €65,121 (-98.7%), from €66,002 to €881
- Profit (loss) carried forward -€45,220
down €45,220 (-8.2%), from €551,311 to €506,091
- Tax, wage and social debts -€24,634
no longer reported in 2025 (was €24,634)
- Gross operating margin -€201,595
down €201,595, from €184,513 to -€17,082
- Taxes -€45,468
down €45,468, from €45,137 to -€331
- Purchases and services -€44,154
down €44,154 (-17.3%), from €255,353 to €211,199
- Turnover -€17,899
down €17,899 (-8.4%), from €212,016 to €194,117
- Financial charges -€5,281
down €5,281 (-54.1%), from €9,770 to €4,489
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 | €685,371 | €554,124 | -€131,247 | -19.1% |
| Fixed assets | 21/28 | €224,324 | €53,495 | -€170,829 | -76.2% |
| Tangible fixed assets | 22/27 | €224,199 | €49,920 | -€174,279 | -77.7% |
| Land and buildings | 22 | €172,424 | - | -€172,424 | |
| Furniture and vehicles | 24 | €13,954 | €18,041 | +€4,087 | +29.3% |
| Other tangible fixed assets | 26 | €37,821 | €31,879 | -€5,942 | -15.7% |
| Financial fixed assets | 28 | €125 | €3,575 | +€3,450 | +2,760% |
| Current assets | 29/58 | €461,047 | €500,629 | +€39,582 | +8.6% |
| Amounts receivable within one year | 40/41 | €61,612 | €25,022 | -€36,590 | -59.4% |
| Trade receivables | 40 | €14,944 | €20,775 | +€5,831 | +39.0% |
| Other amounts receivable | 41 | €46,668 | €4,247 | -€42,421 | -90.9% |
| Current investments | 50/53 | €230,421 | €335,000 | +€104,579 | +45.4% |
| Cash at bank and in hand | 54/58 | €166,971 | €124,316 | -€42,655 | -25.5% |
| Deferred charges and accrued income | 490/1 | €2,043 | €16,291 | +€14,248 | +697% |
| Total equity and liabilities | 10/49 | €685,371 | €554,124 | -€131,247 | -19.1% |
| Equity | 10/15 | €593,171 | €547,951 | -€45,220 | -7.6% |
| Reserves | 13 | €41,860 | €41,860 | = | 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 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €551,311 | €506,091 | -€45,220 | -8.2% |
| Amounts payable | 17/49 | €92,200 | €6,173 | -€86,027 | -93.3% |
| Amounts payable within one year | 42/48 | €92,200 | €6,173 | -€86,027 | -93.3% |
| Trade debts | 44 | €1,564 | €5,292 | +€3,728 | +238% |
| Suppliers | 440/4 | €1,564 | €5,292 | +€3,728 | +238% |
| Taxes, remuneration and social security | 45 | €24,634 | - | -€24,634 | |
| Taxes | 450/3 | €24,634 | - | -€24,634 | |
| Other amounts payable | 47/48 | €66,002 | €881 | -€65,121 | -98.7% |
| Turnover | 70 | €212,016 | €194,117 | -€17,899 | -8.4% |
| Non-recurring operating income | 76A | €227,850 | - | -€227,850 | |
| Goods, raw materials, services and sundry goods | 60/61 | €255,353 | €211,199 | -€44,154 | -17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,265 | €12,897 | -€368 | -2.8% |
| Other operating charges | 640/8 | €3,580 | €1,751 | -€1,829 | -51.1% |
| Non-recurring operating charges | 66A | - | €12,424 | +€12,424 | |
| Gross operating margin | 9900 | €184,513 | -€17,082 | -€201,595 | |
| Operating profit (loss) | 9901 | €167,668 | -€44,154 | -€211,822 | |
| Financial income | 75/76B | €5,905 | €3,092 | -€2,813 | -47.6% |
| Recurring financial income | 75 | €5,905 | €3,092 | -€2,813 | -47.6% |
| Financial charges | 65/66B | €9,770 | €4,489 | -€5,281 | -54.1% |
| Recurring financial charges | 65 | €9,770 | €4,489 | -€5,281 | -54.1% |
| Profit (loss) for the period before taxes | 9903 | €163,803 | -€45,551 | -€209,354 | |
| Income taxes | 67/77 | €45,137 | -€331 | -€45,468 | |
| Profit (loss) for the period | 9904 | €118,666 | -€45,220 | -€163,886 | |
| Profit (loss) for the period to be appropriated | 9905 | €118,666 | -€45,220 | -€163,886 |
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 28 October 2026 via checked.be.