CÒNSOL: 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.
CÒNSOL
Largest movements
- Cash +€18,625
up €18,625 (+195%), from €9,532 to €28,157
mainly Net result for the year (+€15,533) and Depreciation (+€6,168)
- Tangible fixed assets -€2,212
down €2,212 (-8.4%), from €26,260 to €24,049
of which Furniture and vehicles: -€3,050
- Deferred charges and accrued income -€2,032
down €2,032 (-100%), from €2,032 to €0
- Profit (loss) carried forward +€15,533
up €15,533 (+40.4%), from -€38,441 to -€22,908
- Tax, wage and social debts +€4,054
up €4,054 (+26.3%), from €15,395 to €19,449
- Debts after one year -€2,990
down €2,990 (-100%), from €2,990 to €0
- Current portion of long-term debt -€2,090
down €2,090 (-41.1%), from €5,080 to €2,990
- Gross operating margin +€19,819
up €19,819 (+162%), from €12,226 to €32,044
- Depreciation +€2,401
up €2,401 (+63.7%), from €3,767 to €6,168
- Taxes +€1,800
up €1,800 (+38.6%), from €4,656 to €6,456
- Financial charges +€1,515
up €1,515 (+80.3%), from €1,887 to €3,401
- Other operating charges +€1,205
up €1,205 (+122%), from €987 to €2,192
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.
Derived cash bridge
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 | €77,322 | €91,375 | +€14,053 | +18.2% |
| Fixed assets | 21/28 | €26,510 | €24,299 | -€2,212 | -8.3% |
| Tangible fixed assets | 22/27 | €26,260 | €24,049 | -€2,212 | -8.4% |
| Land and buildings | 22 | €10,825 | €11,663 | +€838 | +7.7% |
| Furniture and vehicles | 24 | €15,436 | €12,386 | -€3,050 | -19.8% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €50,812 | €67,077 | +€16,265 | +32.0% |
| Amounts receivable within one year | 40/41 | €39,248 | €38,920 | -€328 | -0.8% |
| Trade receivables | 40 | €2,500 | €0 | -€2,500 | -100% |
| Other amounts receivable | 41 | €36,748 | €38,920 | +€2,172 | +5.9% |
| Cash at bank and in hand | 54/58 | €9,532 | €28,157 | +€18,625 | +195% |
| Deferred charges and accrued income | 490/1 | €2,032 | €0 | -€2,032 | -100% |
| Total equity and liabilities | 10/49 | €77,322 | €91,375 | +€14,053 | +18.2% |
| Equity | 10/15 | €51,295 | €66,828 | +€15,533 | +30.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €77,336 | €77,336 | = | 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% |
| Distributable reserves | 133 | €75,476 | €75,476 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,441 | -€22,908 | +€15,533 | +40.4% |
| Amounts payable | 17/49 | €26,027 | €24,547 | -€1,479 | -5.7% |
| Amounts payable after more than one year | 17 | €2,990 | €0 | -€2,990 | -100% |
| Financial debts | 170/4 | €2,990 | €0 | -€2,990 | -100% |
| Amounts payable within one year | 42/48 | €23,037 | €24,547 | +€1,510 | +6.6% |
| Current portion of amounts payable after more than one year | 42 | €5,080 | €2,990 | -€2,090 | -41.1% |
| Trade debts | 44 | €2,563 | €2,109 | -€454 | -17.7% |
| Suppliers | 440/4 | €2,563 | €2,109 | -€454 | -17.7% |
| Taxes, remuneration and social security | 45 | €15,395 | €19,449 | +€4,054 | +26.3% |
| Taxes | 450/3 | €15,395 | €19,449 | +€4,054 | +26.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,767 | €6,168 | +€2,401 | +63.7% |
| Other operating charges | 640/8 | €987 | €2,192 | +€1,205 | +122% |
| Gross operating margin | 9900 | €12,226 | €32,044 | +€19,819 | +162% |
| Operating profit (loss) | 9901 | €7,472 | €23,685 | +€16,213 | +217% |
| Financial income | 75/76B | €1,390 | €1,705 | +€315 | +22.7% |
| Recurring financial income | 75 | €1,390 | €1,705 | +€315 | +22.7% |
| Financial charges | 65/66B | €1,887 | €3,401 | +€1,515 | +80.3% |
| Recurring financial charges | 65 | €1,887 | €3,401 | +€1,515 | +80.3% |
| Profit (loss) for the period before taxes | 9903 | €6,975 | €21,988 | +€15,013 | +215% |
| Income taxes | 67/77 | €4,656 | €6,456 | +€1,800 | +38.6% |
| Profit (loss) for the period | 9904 | €2,319 | €15,533 | +€13,214 | +570% |
| Profit (loss) for the period to be appropriated | 9905 | €2,319 | €15,533 | +€13,214 | +570% |
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 19 October 2026 via checked.be.