Consist-IT: 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-IT
Largest movements
- Tangible fixed assets +€47,457
up €47,457 (+437.7%), from €10,842 to €58,299
of which Furniture and vehicles: +€50,158
- Cash -€40,033
down €40,033 (-57.0%), from €70,244 to €30,211
mainly Investment in fixed assets (net) (-€58,381) and Contributions, distributions and other (-€40,000)
- Receivables within one year -€3,650
down €3,650 (-17.3%), from €21,155 to €17,505
- Other debts -€27,030
down €27,030 (-42.9%), from €63,019 to €35,989
- Reserves +€22,972
new in 2025: €22,972
- Tax, wage and social debts +€5,012
up €5,012 (+22.5%), from €22,307 to €27,319
of which Taxes: +€5,012
- Trade debts +€3,011
up €3,011 (+233.0%), from €1,292 to €4,303
- Gross operating margin +€25,817
up €25,817 (+38.5%), from €67,005 to €92,822
- Depreciation +€6,046
up €6,046 (+123.9%), from €4,878 to €10,924
- Taxes +€4,395
up €4,395 (+32.5%), from €13,521 to €17,915
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 | €106,019 | €110,383 | +€4,365 | +4.1% |
| Fixed assets | 21/28 | €10,842 | €58,299 | +€47,457 | +437.7% |
| Tangible fixed assets | 22/27 | €10,842 | €58,299 | +€47,457 | +437.7% |
| Land and buildings | 22 | €8,557 | €6,041 | -€2,516 | -29.4% |
| Plant, machinery and equipment | 23 | €880 | €695 | -€185 | -21.0% |
| Furniture and vehicles | 24 | €1,405 | €51,563 | +€50,158 | +3569.8% |
| Current assets | 29/58 | €95,177 | €52,084 | -€43,093 | -45.3% |
| Stocks and contracts in progress | 3 | €3,778 | €4,368 | +€590 | +15.6% |
| Stocks | 30/36 | €3,778 | €4,368 | +€590 | +15.6% |
| Amounts receivable within one year | 40/41 | €21,155 | €17,505 | -€3,650 | -17.3% |
| Trade receivables | 40 | €21,155 | €17,505 | -€3,650 | -17.3% |
| Cash at bank and in hand | 54/58 | €70,244 | €30,211 | -€40,033 | -57.0% |
| Total equity and liabilities | 10/49 | €106,019 | €110,383 | +€4,365 | +4.1% |
| Equity | 10/15 | €18,600 | €41,572 | +€22,972 | +123.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €22,972 | +€22,972 | |
| Distributable reserves | 133 | - | €22,972 | +€22,972 | |
| Amounts payable | 17/49 | €87,419 | €68,812 | -€18,607 | -21.3% |
| Amounts payable within one year | 42/48 | €86,619 | €67,612 | -€19,007 | -21.9% |
| Trade debts | 44 | €1,292 | €4,303 | +€3,011 | +233.0% |
| Suppliers | 440/4 | €1,292 | €4,303 | +€3,011 | +233.0% |
| Taxes, remuneration and social security | 45 | €22,307 | €27,319 | +€5,012 | +22.5% |
| Taxes | 450/3 | €21,107 | €26,119 | +€5,012 | +23.7% |
| Remuneration and social security | 454/9 | €1,200 | €1,200 | = | 0.0% |
| Other amounts payable | 47/48 | €63,019 | €35,989 | -€27,030 | -42.9% |
| Accrued charges and deferred income | 492/3 | €800 | €1,200 | +€400 | +50.0% |
| Non-recurring operating income | 76A | - | €18,000 | +€18,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,878 | €10,924 | +€6,046 | +123.9% |
| Other operating charges | 640/8 | €1,296 | €904 | -€392 | -30.3% |
| Gross operating margin | 9900 | €67,005 | €92,822 | +€25,817 | +38.5% |
| Operating profit (loss) | 9901 | €60,831 | €80,994 | +€20,163 | +33.1% |
| Financial income | 75/76B | €71 | €0 | -€71 | -100.0% |
| Recurring financial income | 75 | €71 | €0 | -€71 | -100.0% |
| Financial charges | 65/66B | €184 | €107 | -€77 | -41.7% |
| Recurring financial charges | 65 | €184 | €107 | -€77 | -41.7% |
| Profit (loss) for the period before taxes | 9903 | €60,718 | €80,887 | +€20,169 | +33.2% |
| Income taxes | 67/77 | €13,521 | €17,915 | +€4,395 | +32.5% |
| Profit (loss) for the period | 9904 | €47,198 | €62,972 | +€15,774 | +33.4% |
| Profit (loss) for the period to be appropriated | 9905 | €47,198 | €62,972 | +€15,774 | +33.4% |
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 10 October 2026 via checked.be.