CONSOM: 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.
CONSOM
Largest movements
- Cash +€17,164
up €17,164 (+1626.8%), from €1,055 to €18,219
mainly Receivables within one year (+€8,918) and Net result for the year (+€6,442)
- Tangible fixed assets +€9,523
up €9,523 (+39.8%), from €23,906 to €33,429
of which Furniture and vehicles: +€9,843
- Receivables within one year -€8,918
down €8,918 (-59.6%), from €14,954 to €6,036
of which Trade receivables: -€10,605
- Receivables after one year -€2,960
no longer reported in 2025 (was €2,960)
- Deferred charges and accrued income -€622
down €622 (-81.4%), from €764 to €142
- Tax, wage and social debts +€6,297
up €6,297 (+188.4%), from €3,341 to €9,638
of which Taxes: +€7,377
- Current portion of long-term debt +€5,690
up €5,690 (+1138.0%), from €500 to €6,190
- Reserves +€5,592
up €5,592 (+49.2%), from €11,362 to €16,954
- Debts after one year -€1,980
down €1,980 (-10.2%), from €19,363 to €17,383
- Trade debts -€1,261
down €1,261 (-67.6%), from €1,867 to €605
- Depreciation -€7,559
down €7,559 (-74.1%), from €10,200 to €2,641
- Other operating charges -€1,319
down €1,319 (-37.7%), from €3,502 to €2,183
- Taxes +€1,280
up €1,280 (+35.0%), from €3,656 to €4,936
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 | €43,639 | €57,826 | +€14,187 | +32.5% |
| Fixed assets | 21/28 | €23,906 | €33,429 | +€9,523 | +39.8% |
| Tangible fixed assets | 22/27 | €23,906 | €33,429 | +€9,523 | +39.8% |
| Furniture and vehicles | 24 | €20,733 | €30,575 | +€9,843 | +47.5% |
| Other tangible fixed assets | 26 | €3,173 | €2,853 | -€320 | -10.1% |
| Current assets | 29/58 | €19,733 | €24,398 | +€4,664 | +23.6% |
| Amounts receivable after more than one year | 29 | €2,960 | - | -€2,960 | |
| Other amounts receivable | 291 | €2,960 | - | -€2,960 | |
| Amounts receivable within one year | 40/41 | €14,954 | €6,036 | -€8,918 | -59.6% |
| Trade receivables | 40 | €10,605 | - | -€10,605 | |
| Other amounts receivable | 41 | €4,349 | €6,036 | +€1,687 | +38.8% |
| Cash at bank and in hand | 54/58 | €1,055 | €18,219 | +€17,164 | +1626.8% |
| Deferred charges and accrued income | 490/1 | €764 | €142 | -€622 | -81.4% |
| Total equity and liabilities | 10/49 | €43,639 | €57,826 | +€14,187 | +32.5% |
| Equity | 10/15 | €17,568 | €23,160 | +€5,592 | +31.8% |
| Contributions | 10/11 | €6,206 | €6,206 | = | 0.0% |
| Reserves | 13 | €11,362 | €16,954 | +€5,592 | +49.2% |
| Distributable reserves | 133 | €11,362 | €16,954 | +€5,592 | +49.2% |
| Amounts payable | 17/49 | €26,071 | €34,666 | +€8,595 | +33.0% |
| Amounts payable after more than one year | 17 | €19,363 | €17,383 | -€1,980 | -10.2% |
| Financial debts | 170/4 | €19,363 | €17,383 | -€1,980 | -10.2% |
| Amounts payable within one year | 42/48 | €5,708 | €17,283 | +€11,575 | +202.8% |
| Current portion of amounts payable after more than one year | 42 | €500 | €6,190 | +€5,690 | +1138.0% |
| Trade debts | 44 | €1,867 | €605 | -€1,261 | -67.6% |
| Suppliers | 440/4 | €1,867 | €605 | -€1,261 | -67.6% |
| Taxes, remuneration and social security | 45 | €3,341 | €9,638 | +€6,297 | +188.4% |
| Taxes | 450/3 | €2,261 | €9,638 | +€7,377 | +326.2% |
| Remuneration and social security | 454/9 | €1,080 | - | -€1,080 | |
| Other amounts payable | 47/48 | - | €850 | +€850 | |
| Accrued charges and deferred income | 492/3 | €1,000 | - | -€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,200 | €2,641 | -€7,559 | -74.1% |
| Other operating charges | 640/8 | €3,502 | €2,183 | -€1,319 | -37.7% |
| Non-recurring operating charges | 66A | - | €4,094 | +€4,094 | |
| Gross operating margin | 9900 | €21,690 | €21,603 | -€87 | -0.4% |
| Operating profit (loss) | 9901 | €7,988 | €12,685 | +€4,697 | +58.8% |
| Financial income | 75/76B | €197 | €195 | -€2 | -0.8% |
| Recurring financial income | 75 | €197 | €195 | -€2 | -0.8% |
| Financial charges | 65/66B | €1,458 | €1,502 | +€45 | +3.1% |
| Recurring financial charges | 65 | €1,458 | €1,502 | +€45 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €6,727 | €11,378 | +€4,651 | +69.1% |
| Income taxes | 67/77 | €3,656 | €4,936 | +€1,280 | +35.0% |
| Profit (loss) for the period | 9904 | €3,071 | €6,442 | +€3,371 | +109.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,071 | €6,442 | +€3,371 | +109.8% |
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.