CONSORT BELGIUM: 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.
CONSORT BELGIUM
Largest movements
- Receivables within one year +€384,560
up €384,560 (+18.0%), from €2.1m to €2.5m
of which Trade receivables: +€345,219
- Cash +€140,016
up €140,016 (+8.5%), from €1.6m to €1.8m
mainly Net result for the year (+€352,995) and Other debts (+€343,108)
- Other debts +€343,108
up €343,108 (+3,616%), from €9,488 to €352,595
- Tax, wage and social debts +€175,906
up €175,906 (+61.4%), from €286,553 to €462,459
of which Taxes: +€91,608
- Gross operating margin +€192,379
up €192,379 (+7.6%), from €2.5m to €2.7m
- Taxes +€62,251
up €62,251 (+66.5%), from €93,668 to €155,919
- Staff costs -€42,229
down €42,229 (-2.0%), from €2.1m to €2.0m
- Financial income -€30,251
down €30,251 (-50.6%), from €59,782 to €29,532
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 | €3,893,922 | €4,446,772 | +€552,850 | +14.2% |
| Fixed assets | 21/28 | €80,613 | €107,621 | +€27,008 | +33.5% |
| Tangible fixed assets | 22/27 | €80,553 | €63,190 | -€17,363 | -21.6% |
| Plant, machinery and equipment | 23 | - | €1,909 | +€1,909 | |
| Furniture and vehicles | 24 | €659 | €1,371 | +€712 | +108% |
| Other tangible fixed assets | 26 | €79,894 | €59,910 | -€19,984 | -25.0% |
| Financial fixed assets | 28 | €60 | €44,432 | +€44,372 | +73,953% |
| Current assets | 29/58 | €3,813,309 | €4,339,150 | +€525,842 | +13.8% |
| Amounts receivable within one year | 40/41 | €2,138,695 | €2,523,255 | +€384,560 | +18.0% |
| Trade receivables | 40 | €831,845 | €1,177,063 | +€345,219 | +41.5% |
| Other amounts receivable | 41 | €1,306,850 | €1,346,192 | +€39,342 | +3.0% |
| Cash at bank and in hand | 54/58 | €1,640,641 | €1,780,657 | +€140,016 | +8.5% |
| Deferred charges and accrued income | 490/1 | €33,973 | €35,239 | +€1,265 | +3.7% |
| Total equity and liabilities | 10/49 | €3,893,922 | €4,446,772 | +€552,850 | +14.2% |
| Equity | 10/15 | €2,711,429 | €2,714,424 | +€2,995 | +0.1% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €15,000 | €15,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Legal reserve | 130 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,546,429 | €2,549,424 | +€2,995 | +0.1% |
| Amounts payable | 17/49 | €1,182,493 | €1,732,347 | +€549,855 | +46.5% |
| Amounts payable after more than one year | 17 | €2,550 | €4,740 | +€2,190 | +85.9% |
| Other amounts payable | 178/9 | €2,550 | €4,740 | +€2,190 | +85.9% |
| Amounts payable within one year | 42/48 | €1,172,058 | €1,720,552 | +€548,494 | +46.8% |
| Trade debts | 44 | €876,017 | €905,498 | +€29,480 | +3.4% |
| Suppliers | 440/4 | €876,017 | €905,498 | +€29,480 | +3.4% |
| Taxes, remuneration and social security | 45 | €286,553 | €462,459 | +€175,906 | +61.4% |
| Taxes | 450/3 | €31,054 | €122,662 | +€91,608 | +295% |
| Remuneration and social security | 454/9 | €255,499 | €339,797 | +€84,298 | +33.0% |
| Other amounts payable | 47/48 | €9,488 | €352,595 | +€343,108 | +3,616% |
| Accrued charges and deferred income | 492/3 | €7,885 | €7,056 | -€829 | -10.5% |
| Remuneration, social security and pensions | 62 | €2,085,435 | €2,043,206 | -€42,229 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,244 | €21,078 | -€7,166 | -25.4% |
| Other operating charges | 640/8 | €161,118 | €164,402 | +€3,283 | +2.0% |
| Non-recurring operating charges | 66A | €14,443 | - | -€14,443 | |
| Gross operating margin | 9900 | €2,537,248 | €2,729,627 | +€192,379 | +7.6% |
| Operating profit (loss) | 9901 | €248,007 | €500,941 | +€252,934 | +102% |
| Financial income | 75/76B | €59,782 | €29,532 | -€30,251 | -50.6% |
| Recurring financial income | 75 | €59,782 | €29,532 | -€30,251 | -50.6% |
| Financial charges | 65/66B | €30,944 | €21,558 | -€9,385 | -30.3% |
| Recurring financial charges | 65 | €30,944 | €21,558 | -€9,385 | -30.3% |
| Profit (loss) for the period before taxes | 9903 | €276,845 | €508,914 | +€232,069 | +83.8% |
| Income taxes | 67/77 | €93,668 | €155,919 | +€62,251 | +66.5% |
| Profit (loss) for the period | 9904 | €183,178 | €352,995 | +€169,818 | +92.7% |
| Profit (loss) for the period to be appropriated | 9905 | €183,178 | €352,995 | +€169,818 | +92.7% |
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 30 October 2026 via checked.be.