CONSOPALE: 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.
CONSOPALE
Largest movements
- Receivables within one year +€16,120
up €16,120 (+506%), from €3,188 to €19,308
- Tangible fixed assets +€10,017
up €10,017 (+1.8%), from €542,357 to €552,375
of which Furniture and vehicles: +€30,945
- Other debts -€86,829
down €86,829 (-52.4%), from €165,738 to €78,909
- Reserves +€65,372
up €65,372 (+654%), from €10,000 to €75,372
- Tax, wage and social debts +€16,776
up €16,776 (+88.4%), from €18,977 to €35,754
- Debts after one year +€10,904
up €10,904 (+3.3%), from €327,888 to €338,791
- Current portion of long-term debt +€7,771
up €7,771 (+62.1%), from €12,515 to €20,286
- Depreciation -€47,225
down €47,225 (-65.5%), from €72,087 to €24,862
- Gross operating margin +€15,740
up €15,740 (+14.4%), from €109,225 to €124,964
- Taxes +€11,102
up €11,102 (+150%), from €7,385 to €18,486
- Financial charges +€1,968
up €1,968 (+15.8%), from €12,473 to €14,441
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €546,028 | €572,445 | +€26,417 | +4.8% |
| Fixed assets | 21/28 | €542,357 | €552,375 | +€10,017 | +1.8% |
| Tangible fixed assets | 22/27 | €542,357 | €552,375 | +€10,017 | +1.8% |
| Land and buildings | 22 | €457,383 | €446,199 | -€11,184 | -2.4% |
| Furniture and vehicles | 24 | €1,377 | €32,322 | +€30,945 | +2,248% |
| Other tangible fixed assets | 26 | €83,598 | €73,854 | -€9,744 | -11.7% |
| Current assets | 29/58 | €3,670 | €20,070 | +€16,400 | +447% |
| Amounts receivable within one year | 40/41 | €3,188 | €19,308 | +€16,120 | +506% |
| Trade receivables | 40 | €3,188 | €19,308 | +€16,120 | +506% |
| Deferred charges and accrued income | 490/1 | €482 | €762 | +€280 | +58.1% |
| Total equity and liabilities | 10/49 | €546,028 | €572,445 | +€26,417 | +4.8% |
| Equity | 10/15 | €15,552 | €80,923 | +€65,372 | +420% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €10,000 | €75,372 | +€65,372 | +654% |
| Distributable reserves | 133 | €10,000 | €75,372 | +€65,372 | +654% |
| Profit (loss) carried forward | 14 | €3,052 | €3,052 | = | 0.0% |
| Amounts payable | 17/49 | €530,476 | €491,521 | -€38,954 | -7.3% |
| Amounts payable after more than one year | 17 | €327,888 | €338,791 | +€10,904 | +3.3% |
| Financial debts | 170/4 | €327,888 | €338,791 | +€10,904 | +3.3% |
| Amounts payable within one year | 42/48 | €202,572 | €147,453 | -€55,119 | -27.2% |
| Current portion of amounts payable after more than one year | 42 | €12,515 | €20,286 | +€7,771 | +62.1% |
| Financial debts | 43 | €2,310 | €10,044 | +€7,734 | +335% |
| Credit institutions | 430/8 | €2,310 | €10,044 | +€7,734 | +335% |
| Trade debts | 44 | €3,032 | €2,461 | -€571 | -18.8% |
| Suppliers | 440/4 | €3,032 | €2,461 | -€571 | -18.8% |
| Taxes, remuneration and social security | 45 | €18,977 | €35,754 | +€16,776 | +88.4% |
| Taxes | 450/3 | €18,977 | €35,754 | +€16,776 | +88.4% |
| Other amounts payable | 47/48 | €165,738 | €78,909 | -€86,829 | -52.4% |
| Accrued charges and deferred income | 492/3 | €16 | €5,277 | +€5,261 | +33,089% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,087 | €24,862 | -€47,225 | -65.5% |
| Other operating charges | 640/8 | €2,715 | €1,804 | -€911 | -33.6% |
| Gross operating margin | 9900 | €109,225 | €124,964 | +€15,740 | +14.4% |
| Operating profit (loss) | 9901 | €34,423 | €98,299 | +€63,876 | +186% |
| Financial income | 75/76B | €87 | - | -€87 | |
| Recurring financial income | 75 | €87 | - | -€87 | |
| Financial charges | 65/66B | €12,473 | €14,441 | +€1,968 | +15.8% |
| Recurring financial charges | 65 | €12,473 | €14,441 | +€1,968 | +15.8% |
| Profit (loss) for the period before taxes | 9903 | €22,036 | €83,858 | +€61,821 | +281% |
| Income taxes | 67/77 | €7,385 | €18,486 | +€11,102 | +150% |
| Profit (loss) for the period | 9904 | €14,652 | €65,372 | +€50,720 | +346% |
| Profit (loss) for the period to be appropriated | 9905 | €14,652 | €65,372 | +€50,720 | +346% |
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 13 October 2026 via checked.be.