CONSOLUS: 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.
CONSOLUS
Largest movements
- Cash +€21,140
up €21,140 (+9.7%), from €217,351 to €238,491
mainly Net result for the year (+€46,982) and Stocks and contracts (+€3,822)
- Receivables within one year +€9,595
up €9,595 (+489%), from €1,961 to €11,556
of which Trade receivables: +€11,556
- Stocks and contracts -€3,822
no longer reported in 2025 (was €3,822)
- Reserves +€25,400
up €25,400 (+11.8%), from €215,249 to €240,649
- Tax, wage and social debts +€3,443
up €3,443 (+70.0%), from €4,919 to €8,362
- Gross operating margin +€11,049
up €11,049 (+19.4%), from €56,831 to €67,880
- Taxes +€3,971
up €3,971 (+22.0%), from €18,074 to €22,045
- Financial income +€1,412
new in 2025: €1,412
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 | €223,133 | €250,046 | +€26,913 | +12.1% |
| Current assets | 29/58 | €223,133 | €250,046 | +€26,913 | +12.1% |
| Stocks and contracts in progress | 3 | €3,822 | - | -€3,822 | |
| Stocks | 30/36 | €3,822 | - | -€3,822 | |
| Amounts receivable within one year | 40/41 | €1,961 | €11,556 | +€9,595 | +489% |
| Trade receivables | 40 | - | €11,556 | +€11,556 | |
| Other amounts receivable | 41 | €1,961 | - | -€1,961 | |
| Cash at bank and in hand | 54/58 | €217,351 | €238,491 | +€21,140 | +9.7% |
| Total equity and liabilities | 10/49 | €223,133 | €250,046 | +€26,913 | +12.1% |
| Equity | 10/15 | €216,015 | €241,415 | +€25,400 | +11.8% |
| Reserves | 13 | €215,249 | €240,649 | +€25,400 | +11.8% |
| Distributable reserves | 133 | €215,249 | €240,649 | +€25,400 | +11.8% |
| Profit (loss) carried forward | 14 | €766 | €766 | = | 0.0% |
| Amounts payable | 17/49 | €7,119 | €8,631 | +€1,513 | +21.2% |
| Amounts payable within one year | 42/48 | €7,119 | €8,631 | +€1,513 | +21.2% |
| Trade debts | 44 | €2,200 | €269 | -€1,931 | -87.8% |
| Suppliers | 440/4 | €2,200 | €269 | -€1,931 | -87.8% |
| Taxes, remuneration and social security | 45 | €4,919 | €8,362 | +€3,443 | +70.0% |
| Taxes | 450/3 | €4,919 | €8,362 | +€3,443 | +70.0% |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | €56,831 | €67,880 | +€11,049 | +19.4% |
| Operating profit (loss) | 9901 | €56,690 | €67,736 | +€11,045 | +19.5% |
| Financial income | 75/76B | - | €1,412 | +€1,412 | |
| Recurring financial income | 75 | - | €1,412 | +€1,412 | |
| Financial charges | 65/66B | €125 | €120 | -€5 | -3.7% |
| Recurring financial charges | 65 | €125 | €120 | -€5 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €56,566 | €69,027 | +€12,462 | +22.0% |
| Income taxes | 67/77 | €18,074 | €22,045 | +€3,971 | +22.0% |
| Profit (loss) for the period | 9904 | €38,492 | €46,982 | +€8,490 | +22.1% |
| Profit (loss) for the period to be appropriated | 9905 | €38,492 | €46,982 | +€8,490 | +22.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.