CONSOLBAT: 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.
CONSOLBAT
Largest movements
- Cash -€103,129
down €103,129 (-94.2%), from €109,422 to €6,293
mainly Investment in fixed assets (net) (-€96,262) and Receivables within one year (-€28,124)
- Tangible fixed assets +€89,887
new in 2025: €89,887
of which Furniture and vehicles: +€87,826
- Receivables within one year +€28,124
up €28,124 (+75.2%), from €37,418 to €65,542
of which Trade receivables: +€16,131
- Debts after one year +€34,954
new in 2025: €34,954
- Profit (loss) carried forward -€29,567
down €29,567 (-25.6%), from €115,381 to €85,813
- Current portion of long-term debt +€12,077
new in 2025: €12,077
- Tax, wage and social debts -€3,825
down €3,825 (-36.5%), from €10,480 to €6,655
of which Taxes: -€4,087
- Gross operating margin -€46,213
down €46,213 (-79.8%), from €57,883 to €11,670
- Taxes -€9,358
down €9,358 (-82.4%), from €11,355 to €1,997
- Depreciation +€6,375
new in 2025: €6,375
- Other operating charges +€2,518
up €2,518 (+650.0%), from €387 to €2,905
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 | €147,020 | €161,902 | +€14,882 | +10.1% |
| Fixed assets | 21/28 | €180 | €90,067 | +€89,887 | +49937.3% |
| Tangible fixed assets | 22/27 | - | €89,887 | +€89,887 | |
| Land and buildings | 22 | - | €2,062 | +€2,062 | |
| Furniture and vehicles | 24 | - | €87,826 | +€87,826 | |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €146,840 | €71,834 | -€75,005 | -51.1% |
| Amounts receivable within one year | 40/41 | €37,418 | €65,542 | +€28,124 | +75.2% |
| Trade receivables | 40 | €19,275 | €35,406 | +€16,131 | +83.7% |
| Other amounts receivable | 41 | €18,143 | €30,136 | +€11,993 | +66.1% |
| Cash at bank and in hand | 54/58 | €109,422 | €6,293 | -€103,129 | -94.2% |
| Total equity and liabilities | 10/49 | €147,020 | €161,902 | +€14,882 | +10.1% |
| Equity | 10/15 | €135,841 | €106,273 | -€29,567 | -21.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 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 | €115,381 | €85,813 | -€29,567 | -25.6% |
| Amounts payable | 17/49 | €11,179 | €55,628 | +€44,449 | +397.6% |
| Amounts payable after more than one year | 17 | - | €34,954 | +€34,954 | |
| Financial debts | 170/4 | - | €34,954 | +€34,954 | |
| Amounts payable within one year | 42/48 | €11,179 | €20,674 | +€9,495 | +84.9% |
| Current portion of amounts payable after more than one year | 42 | - | €12,077 | +€12,077 | |
| Trade debts | 44 | €699 | €465 | -€234 | -33.5% |
| Suppliers | 440/4 | €699 | €465 | -€234 | -33.5% |
| Taxes, remuneration and social security | 45 | €10,480 | €6,655 | -€3,825 | -36.5% |
| Taxes | 450/3 | €8,145 | €4,059 | -€4,087 | -50.2% |
| Remuneration and social security | 454/9 | €2,334 | €2,596 | +€262 | +11.2% |
| Other amounts payable | 47/48 | - | €1,477 | +€1,477 | |
| Remuneration, social security and pensions | 62 | €232 | - | -€232 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,375 | +€6,375 | |
| Other operating charges | 640/8 | €387 | €2,905 | +€2,518 | +650.0% |
| Gross operating margin | 9900 | €57,883 | €11,670 | -€46,213 | -79.8% |
| Operating profit (loss) | 9901 | €57,264 | €2,389 | -€54,874 | -95.8% |
| Financial income | 75/76B | - | €70 | +€70 | |
| Recurring financial income | 75 | - | €70 | +€70 | |
| Non-recurring financial income | 76B | - | €70 | +€70 | |
| Financial charges | 65/66B | €2,677 | €2,971 | +€294 | +11.0% |
| Recurring financial charges | 65 | €2,677 | €2,971 | +€294 | +11.0% |
| Profit (loss) for the period before taxes | 9903 | €54,587 | -€512 | -€55,099 | |
| Income taxes | 67/77 | €11,355 | €1,997 | -€9,358 | -82.4% |
| Profit (loss) for the period | 9904 | €43,232 | -€2,509 | -€45,741 | |
| Profit (loss) for the period to be appropriated | 9905 | €43,232 | -€2,509 | -€45,741 |
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 3 October 2026 via checked.be.