CONSO: 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.
CONSO
Largest movements
- Stocks and contracts -€492,403
down €492,403 (-100.0%), from €492,403 to €0
- Receivables after one year +€150,000
new in 2025: €150,000
- Receivables within one year +€14,174
up €14,174 (+1134.0%), from €1,250 to €15,424
- Short-term financial debts -€355,000
down €355,000 (-100.0%), from €355,000 to €0
- Profit (loss) carried forward +€224,223
up €224,223, from -€204,318 to €19,905
- Other debts -€113,681
down €113,681 (-48.2%), from €235,846 to €122,165
- Trade debts -€68,422
down €68,422 (-98.5%), from €69,460 to €1,038
- Accrued charges and deferred income -€19,555
down €19,555 (-100.0%), from €19,555 to €0
- Gross operating margin +€245,443
up €245,443, from -€9,714 to €235,729
- Financial charges -€50,499
down €50,499 (-90.2%), from €55,976 to €5,477
of which Financial charges: -€35,975
- Other operating charges -€16,045
down €16,045 (-90.1%), from €17,798 to €1,753
- Taxes +€7,650
new in 2025: €7,650
- Financial income +€3,375
new in 2025: €3,375
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 | €495,166 | €169,358 | -€325,808 | -65.8% |
| Current assets | 29/58 | €495,166 | €169,358 | -€325,808 | -65.8% |
| Amounts receivable after more than one year | 29 | - | €150,000 | +€150,000 | |
| Other amounts receivable | 291 | - | €150,000 | +€150,000 | |
| Stocks and contracts in progress | 3 | €492,403 | €0 | -€492,403 | -100.0% |
| Stocks | 30/36 | €492,403 | €0 | -€492,403 | -100.0% |
| Amounts receivable within one year | 40/41 | €1,250 | €15,424 | +€14,174 | +1134.0% |
| Other amounts receivable | 41 | €1,250 | €15,424 | +€14,174 | +1134.0% |
| Cash at bank and in hand | 54/58 | €1,482 | €559 | -€923 | -62.3% |
| Deferred charges and accrued income | 490/1 | €31 | €3,375 | +€3,344 | +10787.1% |
| Total equity and liabilities | 10/49 | €495,166 | €169,358 | -€325,808 | -65.8% |
| Equity | 10/15 | -€185,718 | €38,505 | +€224,223 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€204,318 | €19,905 | +€224,223 | |
| Amounts payable | 17/49 | €680,884 | €130,853 | -€550,031 | -80.8% |
| Amounts payable within one year | 42/48 | €661,329 | €130,853 | -€530,476 | -80.2% |
| Financial debts | 43 | €355,000 | €0 | -€355,000 | -100.0% |
| Credit institutions | 430/8 | €355,000 | €0 | -€355,000 | -100.0% |
| Trade debts | 44 | €69,460 | €1,038 | -€68,422 | -98.5% |
| Suppliers | 440/4 | €69,460 | €1,038 | -€68,422 | -98.5% |
| Taxes, remuneration and social security | 45 | €1,023 | €7,650 | +€6,627 | +647.8% |
| Taxes | 450/3 | €1,023 | €7,650 | +€6,627 | +647.8% |
| Other amounts payable | 47/48 | €235,846 | €122,165 | -€113,681 | -48.2% |
| Accrued charges and deferred income | 492/3 | €19,555 | €0 | -€19,555 | -100.0% |
| Other operating charges | 640/8 | €17,798 | €1,753 | -€16,045 | -90.1% |
| Gross operating margin | 9900 | -€9,714 | €235,729 | +€245,443 | |
| Operating profit (loss) | 9901 | -€27,512 | €233,976 | +€261,488 | |
| Financial income | 75/76B | - | €3,375 | +€3,375 | |
| Recurring financial income | 75 | - | €3,375 | +€3,375 | |
| Financial charges | 65/66B | €55,976 | €5,477 | -€50,499 | -90.2% |
| Recurring financial charges | 65 | €41,452 | €5,477 | -€35,975 | -86.8% |
| Non-recurring financial charges | 66B | €14,524 | €0 | -€14,524 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€83,488 | €231,873 | +€315,361 | |
| Income taxes | 67/77 | - | €7,650 | +€7,650 | |
| Profit (loss) for the period | 9904 | -€83,488 | €224,223 | +€307,711 | |
| Profit (loss) for the period to be appropriated | 9905 | -€83,488 | €224,223 | +€307,711 |
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.