CONSMET: 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.
CONSMET
Largest movements
- Tangible fixed assets -€7,253
no longer reported in 2025 (was €7,253)
- Cash +€7,142
up €7,142 (+464.3%), from €1,538 to €8,680
mainly Net result for the year (+€8,228) and Depreciation (+€7,253)
- Receivables after one year +€6,446
up €6,446 (+181.3%), from €3,554 to €10,000
- Receivables within one year -€3,261
down €3,261 (-13.9%), from €23,523 to €20,261
of which Other amounts receivable: -€3,380
- Profit (loss) carried forward +€8,228
up €8,228 (+98.5%), from €8,349 to €16,577
- Current portion of long-term debt -€4,850
down €4,850 (-85.6%), from €5,666 to €816
- Trade debts -€1,497
down €1,497 (-37.0%), from €4,047 to €2,550
of which Suppliers: -€3,018
- Tax, wage and social debts +€1,225
up €1,225 (+72.7%), from €1,685 to €2,910
- Purchases and services -€10,040
down €10,040 (-14.5%), from €69,058 to €59,018
- Gross operating margin +€7,627
up €7,627 (+59.6%), from €12,801 to €20,428
- Turnover -€2,414
down €2,414 (-2.9%), from €81,860 to €79,446
- Taxes +€1,725
up €1,725 (+102.4%), from €1,685 to €3,410
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 | €37,358 | €40,462 | +€3,105 | +8.3% |
| Fixed assets | 21/28 | €7,253 | - | -€7,253 | |
| Tangible fixed assets | 22/27 | €7,253 | - | -€7,253 | |
| Furniture and vehicles | 24 | €7,253 | - | -€7,253 | |
| Current assets | 29/58 | €30,105 | €40,462 | +€10,357 | +34.4% |
| Amounts receivable after more than one year | 29 | €3,554 | €10,000 | +€6,446 | +181.3% |
| Other amounts receivable | 291 | €3,554 | €10,000 | +€6,446 | +181.3% |
| Amounts receivable within one year | 40/41 | €23,523 | €20,261 | -€3,261 | -13.9% |
| Trade receivables | 40 | €5,728 | €5,846 | +€118 | +2.1% |
| Other amounts receivable | 41 | €17,795 | €14,415 | -€3,380 | -19.0% |
| Cash at bank and in hand | 54/58 | €1,538 | €8,680 | +€7,142 | +464.3% |
| Deferred charges and accrued income | 490/1 | €1,490 | €1,521 | +€31 | +2.1% |
| Total equity and liabilities | 10/49 | €37,358 | €40,462 | +€3,105 | +8.3% |
| Equity | 10/15 | €25,959 | €34,187 | +€8,228 | +31.7% |
| Contributions | 10/11 | €15,750 | €15,750 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €8,349 | €16,577 | +€8,228 | +98.5% |
| Amounts payable | 17/49 | €11,398 | €6,275 | -€5,123 | -44.9% |
| Amounts payable within one year | 42/48 | €11,398 | €6,275 | -€5,123 | -44.9% |
| Current portion of amounts payable after more than one year | 42 | €5,666 | €816 | -€4,850 | -85.6% |
| Trade debts | 44 | €4,047 | €2,550 | -€1,497 | -37.0% |
| Suppliers | 440/4 | €4,047 | €1,029 | -€3,018 | -74.6% |
| Bills of exchange payable | 441 | - | €1,521 | +€1,521 | |
| Taxes, remuneration and social security | 45 | €1,685 | €2,910 | +€1,225 | +72.7% |
| Taxes | 450/3 | €1,685 | €2,910 | +€1,225 | +72.7% |
| Turnover | 70 | €81,860 | €79,446 | -€2,414 | -2.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €69,058 | €59,018 | -€10,040 | -14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,253 | €7,253 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,227 | €1,380 | +€153 | +12.5% |
| Gross operating margin | 9900 | €12,801 | €20,428 | +€7,627 | +59.6% |
| Operating profit (loss) | 9901 | €4,322 | €11,796 | +€7,473 | +172.9% |
| Financial charges | 65/66B | €213 | €158 | -€55 | -25.9% |
| Recurring financial charges | 65 | €213 | €158 | -€55 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | €4,109 | €11,637 | +€7,529 | +183.2% |
| Income taxes | 67/77 | €1,685 | €3,410 | +€1,725 | +102.4% |
| Profit (loss) for the period | 9904 | €2,424 | €8,228 | +€5,804 | +239.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,424 | €8,228 | +€5,804 | +239.5% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.