CONSO +: 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.
CONSO +
Largest movements
- Cash +€561,138
up €561,138 (+127.8%), from €439,043 to €1.0m
mainly Current investments (+€500,000) and Net result for the year (+€306,755)
- Current investments -€500,000
no longer reported in 2025 (was €500,000)
- Financial fixed assets -€200,000
no longer reported in 2025 (was €200,000)
- Receivables within one year +€195,141
up €195,141 (+163.0%), from €119,733 to €314,874
of which Trade receivables: +€187,314
- Reserves +€234,571
up €234,571 (+23.5%), from €999,854 to €1.2m
of which Distributable reserves: +€234,571
- Other debts -€214,187
no longer reported in 2025 (was €214,187)
- Tax, wage and social debts +€25,084
up €25,084 (+60.8%), from €41,224 to €66,308
- Gross operating margin +€79,450
up €79,450 (+25.8%), from €307,447 to €386,898
- Financial income +€53,956
up €53,956 (+483.6%), from €11,158 to €65,114
- Taxes +€52,967
up €52,967 (+61.7%), from €85,907 to €138,874
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 | €1,280,576 | €1,327,565 | +€46,988 | +3.7% |
| Fixed assets | 21/28 | €205,902 | €3,436 | -€202,466 | -98.3% |
| Tangible fixed assets | 22/27 | €5,902 | €3,436 | -€2,466 | -41.8% |
| Plant, machinery and equipment | 23 | €2,970 | €2,315 | -€656 | -22.1% |
| Furniture and vehicles | 24 | €2,931 | €1,121 | -€1,810 | -61.8% |
| Financial fixed assets | 28 | €200,000 | - | -€200,000 | |
| Current assets | 29/58 | €1,074,675 | €1,324,129 | +€249,454 | +23.2% |
| Amounts receivable within one year | 40/41 | €119,733 | €314,874 | +€195,141 | +163.0% |
| Trade receivables | 40 | €3,505 | €190,819 | +€187,314 | +5344.2% |
| Other amounts receivable | 41 | €116,228 | €124,055 | +€7,827 | +6.7% |
| Current investments | 50/53 | €500,000 | - | -€500,000 | |
| Cash at bank and in hand | 54/58 | €439,043 | €1,000,181 | +€561,138 | +127.8% |
| Deferred charges and accrued income | 490/1 | €15,898 | €9,074 | -€6,824 | -42.9% |
| Total equity and liabilities | 10/49 | €1,280,576 | €1,327,565 | +€46,988 | +3.7% |
| Equity | 10/15 | €1,021,124 | €1,255,695 | +€234,571 | +23.0% |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Reserves | 13 | €999,854 | €1,234,425 | +€234,571 | +23.5% |
| Tax-exempt reserves | 132 | €206,290 | €206,290 | = | 0.0% |
| Distributable reserves | 133 | €793,564 | €1,028,135 | +€234,571 | +29.6% |
| Profit (loss) carried forward | 14 | €270 | €270 | = | 0.0% |
| Amounts payable | 17/49 | €259,452 | €71,870 | -€187,583 | -72.3% |
| Amounts payable within one year | 42/48 | €257,939 | €70,134 | -€187,805 | -72.8% |
| Trade debts | 44 | €2,528 | €3,826 | +€1,297 | +51.3% |
| Suppliers | 440/4 | €2,528 | €3,826 | +€1,297 | +51.3% |
| Taxes, remuneration and social security | 45 | €41,224 | €66,308 | +€25,084 | +60.8% |
| Taxes | 450/3 | €41,224 | €66,308 | +€25,084 | +60.8% |
| Other amounts payable | 47/48 | €214,187 | - | -€214,187 | |
| Accrued charges and deferred income | 492/3 | €1,513 | €1,735 | +€222 | +14.7% |
| Non-recurring operating income | 76A | - | €31,609 | +€31,609 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,418 | €2,466 | +€48 | +2.0% |
| Other operating charges | 640/8 | €947 | €1,141 | +€193 | +20.4% |
| Gross operating margin | 9900 | €307,447 | €386,898 | +€79,450 | +25.8% |
| Operating profit (loss) | 9901 | €304,082 | €383,291 | +€79,209 | +26.0% |
| Financial income | 75/76B | €11,158 | €65,114 | +€53,956 | +483.6% |
| Recurring financial income | 75 | €11,158 | €65,114 | +€53,956 | +483.6% |
| Financial charges | 65/66B | €3,731 | €2,775 | -€956 | -25.6% |
| Recurring financial charges | 65 | €3,731 | €2,775 | -€956 | -25.6% |
| Profit (loss) for the period before taxes | 9903 | €311,509 | €445,630 | +€134,121 | +43.1% |
| Income taxes | 67/77 | €85,907 | €138,874 | +€52,967 | +61.7% |
| Profit (loss) for the period | 9904 | €225,602 | €306,755 | +€81,153 | +36.0% |
| Transfer to tax-exempt reserves | 689 | €105,250 | - | -€105,250 | |
| Profit (loss) for the period to be appropriated | 9905 | €120,352 | €306,755 | +€186,403 | +154.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.