CONSIUM: what changed
Two fiscal 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.
CONSIUM
Largest movements
- Receivables after one year -€15,000
down €15,000 (-100.0%), from €15,000 to €0
- Cash -€10,218
down €10,218 (-38.8%), from €26,353 to €16,135
mainly Contributions, distributions and other (-€70,461) and Trade debts (-€5,568)
- Receivables within one year -€7,183
down €7,183 (-38.0%), from €18,918 to €11,735
of which Trade receivables: -€3,914
- Tangible fixed assets -€4,874
down €4,874 (-24.7%), from €19,729 to €14,855
of which Furniture and vehicles: -€3,298
- Deferred charges and accrued income +€1,312
up €1,312 (+142.4%), from €922 to €2,234
- Reserves -€32,920
down €32,920 (-46.7%), from €70,461 to €37,541
- Trade debts -€5,568
down €5,568 (-77.8%), from €7,154 to €1,586
- Other debts +€2,073
up €2,073 (+5313.6%), from €39 to €2,112
- Gross operating margin +€19,784
up €19,784 (+56.5%), from €35,015 to €54,799
- Taxes +€3,034
up €3,034 (+43.8%), from €6,925 to €9,959
- Depreciation +€2,203
up €2,203 (+82.5%), from €2,671 to €4,874
- Financial charges +€1,295
up €1,295 (+760.8%), from €170 to €1,465
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 | €80,921 | €44,959 | -€35,962 | -44.4% |
| Fixed assets | 21/28 | €19,729 | €14,855 | -€4,874 | -24.7% |
| Tangible fixed assets | 22/27 | €19,729 | €14,855 | -€4,874 | -24.7% |
| Land and buildings | 22 | €8,557 | €7,690 | -€867 | -10.1% |
| Plant, machinery and equipment | 23 | €2,491 | €1,782 | -€709 | -28.4% |
| Furniture and vehicles | 24 | €8,681 | €5,382 | -€3,298 | -38.0% |
| Current assets | 29/58 | €61,193 | €30,104 | -€31,088 | -50.8% |
| Amounts receivable after more than one year | 29 | €15,000 | €0 | -€15,000 | -100.0% |
| Other amounts receivable | 291 | €15,000 | €0 | -€15,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €18,918 | €11,735 | -€7,183 | -38.0% |
| Trade receivables | 40 | €13,567 | €9,653 | -€3,914 | -28.9% |
| Other amounts receivable | 41 | €5,351 | €2,082 | -€3,269 | -61.1% |
| Cash at bank and in hand | 54/58 | €26,353 | €16,135 | -€10,218 | -38.8% |
| Deferred charges and accrued income | 490/1 | €922 | €2,234 | +€1,312 | +142.4% |
| Total equity and liabilities | 10/49 | €80,921 | €44,959 | -€35,962 | -44.4% |
| Equity | 10/15 | €71,961 | €39,041 | -€32,920 | -45.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €70,461 | €37,541 | -€32,920 | -46.7% |
| Distributable reserves | 133 | €70,461 | €37,541 | -€32,920 | -46.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €8,960 | €5,918 | -€3,042 | -34.0% |
| Amounts payable within one year | 42/48 | €8,960 | €5,918 | -€3,042 | -34.0% |
| Trade debts | 44 | €7,154 | €1,586 | -€5,568 | -77.8% |
| Suppliers | 440/4 | €7,154 | €1,586 | -€5,568 | -77.8% |
| Taxes, remuneration and social security | 45 | €1,767 | €2,220 | +€453 | +25.7% |
| Taxes | 450/3 | €1,767 | €2,220 | +€453 | +25.7% |
| Other amounts payable | 47/48 | €39 | €2,112 | +€2,073 | +5313.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,671 | €4,874 | +€2,203 | +82.5% |
| Other operating charges | 640/8 | €1,309 | €968 | -€341 | -26.0% |
| Gross operating margin | 9900 | €35,015 | €54,799 | +€19,784 | +56.5% |
| Operating profit (loss) | 9901 | €31,036 | €48,957 | +€17,921 | +57.7% |
| Financial income | 75/76B | €375 | €8 | -€367 | -97.8% |
| Recurring financial income | 75 | €375 | €8 | -€367 | -97.8% |
| Financial charges | 65/66B | €170 | €1,465 | +€1,295 | +760.8% |
| Recurring financial charges | 65 | €170 | €1,465 | +€1,295 | +760.8% |
| Profit (loss) for the period before taxes | 9903 | €31,240 | €47,500 | +€16,260 | +52.0% |
| Income taxes | 67/77 | €6,925 | €9,959 | +€3,034 | +43.8% |
| Profit (loss) for the period | 9904 | €24,316 | €37,541 | +€13,225 | +54.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24,316 | €37,541 | +€13,225 | +54.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.