CONSIST: 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.
CONSIST
Largest movements
- Cash -€36,996
down €36,996 (-17.8%), from €208,058 to €171,062
mainly Contributions, distributions and other (-€50,000) and Other debts (-€49,700)
- Stocks and contracts -€20,493
down €20,493 (-17.6%), from €116,437 to €95,944
- Current investments -€20,000
no longer reported in 2025 (was €20,000)
- Tangible fixed assets -€11,626
down €11,626 (-28.2%), from €41,199 to €29,573
of which Furniture and vehicles: -€5,970
- Other debts -€49,700
down €49,700 (-49.8%), from €99,700 to €50,000
- Trade debts -€25,406
down €25,406 (-47.0%), from €53,999 to €28,593
- Debts after one year -€20,564
down €20,564 (-31.6%), from €65,042 to €44,478
- Gross operating margin -€44,081
down €44,081 (-23.5%), from €187,563 to €143,482
- Taxes -€11,427
down €11,427 (-38.4%), from €29,721 to €18,294
- Staff costs +€8,333
up €8,333 (+19.4%), from €42,894 to €51,227
- Write-downs -€3,730
down €3,730 (-43.6%), from €8,545 to €4,815
- Depreciation -€3,279
down €3,279 (-19.3%), from €16,995 to €13,715
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 | €488,722 | €396,427 | -€92,296 | -18.9% |
| Fixed assets | 21/28 | €41,350 | €29,724 | -€11,626 | -28.1% |
| Tangible fixed assets | 22/27 | €41,199 | €29,573 | -€11,626 | -28.2% |
| Plant, machinery and equipment | 23 | €935 | €747 | -€188 | -20.1% |
| Furniture and vehicles | 24 | €19,478 | €13,508 | -€5,970 | -30.7% |
| Other tangible fixed assets | 26 | €20,786 | €15,318 | -€5,468 | -26.3% |
| Financial fixed assets | 28 | €151 | €151 | = | 0.0% |
| Current assets | 29/58 | €447,372 | €366,703 | -€80,669 | -18.0% |
| Stocks and contracts in progress | 3 | €116,437 | €95,944 | -€20,493 | -17.6% |
| Stocks | 30/36 | €116,437 | €95,944 | -€20,493 | -17.6% |
| Amounts receivable within one year | 40/41 | €100,187 | €96,338 | -€3,849 | -3.8% |
| Trade receivables | 40 | €49,551 | €77,469 | +€27,918 | +56.3% |
| Other amounts receivable | 41 | €50,636 | €18,869 | -€31,767 | -62.7% |
| Current investments | 50/53 | €20,000 | - | -€20,000 | |
| Cash at bank and in hand | 54/58 | €208,058 | €171,062 | -€36,996 | -17.8% |
| Deferred charges and accrued income | 490/1 | €2,690 | €3,359 | +€669 | +24.9% |
| Total equity and liabilities | 10/49 | €488,722 | €396,427 | -€92,296 | -18.9% |
| Equity | 10/15 | €249,506 | €252,791 | +€3,285 | +1.3% |
| Contributions | 10/11 | €93,000 | €93,000 | = | 0.0% |
| Reserves | 13 | €156,506 | €159,791 | +€3,285 | +2.1% |
| Distributable reserves | 133 | €156,506 | €159,791 | +€3,285 | +2.1% |
| Amounts payable | 17/49 | €239,216 | €143,635 | -€95,581 | -40.0% |
| Amounts payable after more than one year | 17 | €65,042 | €44,478 | -€20,564 | -31.6% |
| Financial debts | 170/4 | €65,042 | €44,478 | -€20,564 | -31.6% |
| Amounts payable within one year | 42/48 | €174,174 | €99,157 | -€75,017 | -43.1% |
| Current portion of amounts payable after more than one year | 42 | €20,175 | €20,564 | +€389 | +1.9% |
| Trade debts | 44 | €53,999 | €28,593 | -€25,406 | -47.0% |
| Suppliers | 440/4 | €53,999 | €28,593 | -€25,406 | -47.0% |
| Taxes, remuneration and social security | 45 | €300 | - | -€300 | |
| Taxes | 450/3 | €300 | - | -€300 | |
| Other amounts payable | 47/48 | €99,700 | €50,000 | -€49,700 | -49.8% |
| Remuneration, social security and pensions | 62 | €42,894 | €51,227 | +€8,333 | +19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,995 | €13,715 | -€3,279 | -19.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,545 | €4,815 | -€3,730 | -43.6% |
| Other operating charges | 640/8 | €1,809 | €1,845 | +€36 | +2.0% |
| Gross operating margin | 9900 | €187,563 | €143,482 | -€44,081 | -23.5% |
| Operating profit (loss) | 9901 | €117,320 | €71,879 | -€45,441 | -38.7% |
| Financial income | 75/76B | €2,357 | €1,760 | -€597 | -25.3% |
| Recurring financial income | 75 | €2,357 | €1,760 | -€597 | -25.3% |
| Financial charges | 65/66B | €2,360 | €2,060 | -€300 | -12.7% |
| Recurring financial charges | 65 | €2,360 | €2,060 | -€300 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €117,318 | €71,579 | -€45,739 | -39.0% |
| Income taxes | 67/77 | €29,721 | €18,294 | -€11,427 | -38.4% |
| Profit (loss) for the period | 9904 | €87,597 | €53,285 | -€34,312 | -39.2% |
| Profit (loss) for the period to be appropriated | 9905 | €87,597 | €53,285 | -€34,312 | -39.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.