CONSIS BELGIUM: 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.
CONSIS BELGIUM
Largest movements
- Cash -€5,458
down €5,458 (-89.4%), from €6,102 to €644
mainly Contributions, distributions and other (-€13,000) and Debts after one year (-€6,058)
- Receivables within one year +€4,713
up €4,713 (+18.4%), from €25,607 to €30,320
of which Trade receivables: +€4,713
- Tangible fixed assets -€3,197
down €3,197 (-8.4%), from €38,161 to €34,964
of which Other tangible fixed assets: -€2,509
- Debts after one year -€6,058
down €6,058 (-47.4%), from €12,768 to €6,710
- Trade debts +€2,691
up €2,691 (+48.5%), from €5,547 to €8,238
- Other debts +€1,425
up €1,425 (+8.7%), from €16,447 to €17,872
- Tax, wage and social debts -€760
down €760 (-5.8%), from €13,209 to €12,449
of which Remuneration and social security: -€1,000
- Other operating charges -€455
down €455 (-37.1%), from €1,227 to €772
- Taxes +€355
up €355 (+8.2%), from €4,313 to €4,668
- Staff costs -€250
no longer reported in 2025 (was €250)
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 | €71,112 | €67,557 | -€3,555 | -5.0% |
| Fixed assets | 21/28 | €38,161 | €34,964 | -€3,197 | -8.4% |
| Tangible fixed assets | 22/27 | €38,161 | €34,964 | -€3,197 | -8.4% |
| Furniture and vehicles | 24 | €4,229 | €3,541 | -€688 | -16.3% |
| Other tangible fixed assets | 26 | €33,932 | €31,423 | -€2,509 | -7.4% |
| Current assets | 29/58 | €32,951 | €32,593 | -€358 | -1.1% |
| Amounts receivable within one year | 40/41 | €25,607 | €30,320 | +€4,713 | +18.4% |
| Trade receivables | 40 | €15,107 | €19,820 | +€4,713 | +31.2% |
| Other amounts receivable | 41 | €10,500 | €10,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,102 | €644 | -€5,458 | -89.4% |
| Deferred charges and accrued income | 490/1 | €1,243 | €1,629 | +€387 | +31.1% |
| Total equity and liabilities | 10/49 | €71,112 | €67,557 | -€3,555 | -5.0% |
| Equity | 10/15 | €16,638 | €16,230 | -€408 | -2.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €9,660 | €9,660 | = | 0.0% |
| Distributable reserves | 133 | €9,660 | €9,660 | = | 0.0% |
| Profit (loss) carried forward | 14 | €778 | €370 | -€408 | -52.5% |
| Amounts payable | 17/49 | €54,475 | €51,327 | -€3,147 | -5.8% |
| Amounts payable after more than one year | 17 | €12,768 | €6,710 | -€6,058 | -47.4% |
| Financial debts | 170/4 | €12,768 | €6,710 | -€6,058 | -47.4% |
| Amounts payable within one year | 42/48 | €41,075 | €44,617 | +€3,541 | +8.6% |
| Current portion of amounts payable after more than one year | 42 | €5,873 | €6,058 | +€185 | +3.1% |
| Trade debts | 44 | €5,547 | €8,238 | +€2,691 | +48.5% |
| Suppliers | 440/4 | €5,547 | €8,238 | +€2,691 | +48.5% |
| Taxes, remuneration and social security | 45 | €13,209 | €12,449 | -€760 | -5.8% |
| Taxes | 450/3 | €12,209 | €12,449 | +€240 | +2.0% |
| Remuneration and social security | 454/9 | €1,000 | - | -€1,000 | |
| Other amounts payable | 47/48 | €16,447 | €17,872 | +€1,425 | +8.7% |
| Accrued charges and deferred income | 492/3 | €631 | - | -€631 | |
| Remuneration, social security and pensions | 62 | €250 | - | -€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,597 | €5,746 | +€149 | +2.7% |
| Other operating charges | 640/8 | €1,227 | €772 | -€455 | -37.1% |
| Non-recurring operating charges | 66A | €516 | €285 | -€230 | -44.7% |
| Gross operating margin | 9900 | €24,690 | €24,620 | -€70 | -0.3% |
| Operating profit (loss) | 9901 | €17,100 | €17,817 | +€716 | +4.2% |
| Financial income | 75/76B | €108 | €317 | +€209 | +192.6% |
| Recurring financial income | 75 | €108 | €317 | +€209 | +192.6% |
| Financial charges | 65/66B | €855 | €874 | +€19 | +2.2% |
| Recurring financial charges | 65 | €855 | €874 | +€19 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | €16,354 | €17,260 | +€906 | +5.5% |
| Income taxes | 67/77 | €4,313 | €4,668 | +€355 | +8.2% |
| Profit (loss) for the period | 9904 | €12,040 | €12,592 | +€552 | +4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,040 | €12,592 | +€552 | +4.6% |
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 9 October 2026 via checked.be.