CONSTATIC: 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.
CONSTATIC
Largest movements
- Tangible fixed assets -€6,613
down €6,613 (-19.1%), from €34,557 to €27,944
of which Other tangible fixed assets: -€4,396
- Deferred charges and accrued income +€3,114
up €3,114 (+78.4%), from €3,974 to €7,087
- Cash +€1,305
up €1,305 (+5.2%), from €25,158 to €26,463
mainly Other debts (+€34,582) and Depreciation (+€6,613)
- Other debts +€34,582
up €34,582 (+4016.9%), from €861 to €35,443
- Reserves -€33,003
down €33,003 (-68.3%), from €48,352 to €15,349
- Debts after one year -€3,284
down €3,284 (-12.9%), from €25,479 to €22,196
- Gross operating margin -€5,051
down €5,051 (-25.6%), from €19,764 to €14,713
- Taxes -€1,147
down €1,147 (-39.4%), from €2,909 to €1,762
- Financial charges -€703
down €703 (-13.2%), from €5,337 to €4,634
- Other operating charges -€297
down €297 (-40.8%), from €727 to €430
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 | €92,950 | €90,898 | -€2,053 | -2.2% |
| Fixed assets | 21/28 | €34,557 | €27,944 | -€6,613 | -19.1% |
| Tangible fixed assets | 22/27 | €34,557 | €27,944 | -€6,613 | -19.1% |
| Furniture and vehicles | 24 | €4,323 | €2,106 | -€2,217 | -51.3% |
| Other tangible fixed assets | 26 | €30,234 | €25,838 | -€4,396 | -14.5% |
| Current assets | 29/58 | €58,393 | €62,953 | +€4,560 | +7.8% |
| Amounts receivable after more than one year | 29 | €8,200 | €8,200 | = | 0.0% |
| Other amounts receivable | 291 | €8,200 | €8,200 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €21,061 | €21,203 | +€142 | +0.7% |
| Trade receivables | 40 | €19,965 | €19,965 | = | 0.0% |
| Other amounts receivable | 41 | €1,096 | €1,238 | +€142 | +12.9% |
| Cash at bank and in hand | 54/58 | €25,158 | €26,463 | +€1,305 | +5.2% |
| Deferred charges and accrued income | 490/1 | €3,974 | €7,087 | +€3,114 | +78.4% |
| Total equity and liabilities | 10/49 | €92,950 | €90,898 | -€2,053 | -2.2% |
| Equity | 10/15 | €54,552 | €21,549 | -€33,003 | -60.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €48,352 | €15,349 | -€33,003 | -68.3% |
| Distributable reserves | 133 | €48,352 | €15,349 | -€33,003 | -68.3% |
| Amounts payable | 17/49 | €38,399 | €69,348 | +€30,950 | +80.6% |
| Amounts payable after more than one year | 17 | €25,479 | €22,196 | -€3,284 | -12.9% |
| Financial debts | 170/4 | €25,479 | €22,196 | -€3,284 | -12.9% |
| Amounts payable within one year | 42/48 | €12,919 | €47,153 | +€34,234 | +265.0% |
| Current portion of amounts payable after more than one year | 42 | €3,147 | €3,284 | +€136 | +4.3% |
| Trade debts | 44 | €4,439 | €4,163 | -€275 | -6.2% |
| Suppliers | 440/4 | €4,439 | €4,163 | -€275 | -6.2% |
| Taxes, remuneration and social security | 45 | €4,472 | €4,263 | -€209 | -4.7% |
| Taxes | 450/3 | €4,472 | €4,263 | -€209 | -4.7% |
| Other amounts payable | 47/48 | €861 | €35,443 | +€34,582 | +4016.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,511 | €6,613 | +€102 | +1.6% |
| Other operating charges | 640/8 | €727 | €430 | -€297 | -40.8% |
| Gross operating margin | 9900 | €19,764 | €14,713 | -€5,051 | -25.6% |
| Operating profit (loss) | 9901 | €12,526 | €7,670 | -€4,856 | -38.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €5,337 | €4,634 | -€703 | -13.2% |
| Recurring financial charges | 65 | €5,337 | €4,634 | -€703 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €7,190 | €3,037 | -€4,153 | -57.8% |
| Income taxes | 67/77 | €2,909 | €1,762 | -€1,147 | -39.4% |
| Profit (loss) for the period | 9904 | €4,281 | €1,275 | -€3,006 | -70.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,281 | €1,275 | -€3,006 | -70.2% |
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.