CONSUAJE: 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.
CONSUAJE
Largest movements
- Tangible fixed assets +€66,756
new in 2025: €66,756
- Cash -€15,869
down €15,869 (-22.7%), from €69,869 to €54,000
mainly Investment in fixed assets (net) (-€76,671) and Contributions, distributions and other (-€23,479)
- Receivables within one year +€3,518
up €3,518 (+28.7%), from €12,235 to €15,753
of which Trade receivables: +€6,443
- Other debts +€55,710
up €55,710 (+107.3%), from €51,926 to €107,636
- Depreciation +€9,915
up €9,915 (+2491.1%), from €398 to €10,313
- Gross operating margin +€9,419
up €9,419 (+25.9%), from €36,319 to €45,738
- Other operating charges +€5,239
up €5,239 (+2123.1%), from €247 to €5,485
- Taxes -€1,098
down €1,098 (-14.5%), from €7,565 to €6,467
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 | €83,066 | €137,073 | +€54,007 | +65.0% |
| Fixed assets | 21/28 | €962 | €67,320 | +€66,358 | +6899.2% |
| Intangible fixed assets | 21 | €962 | €564 | -€398 | -41.4% |
| Tangible fixed assets | 22/27 | - | €66,756 | +€66,756 | |
| Furniture and vehicles | 24 | - | €66,756 | +€66,756 | |
| Current assets | 29/58 | €82,104 | €69,753 | -€12,351 | -15.0% |
| Amounts receivable within one year | 40/41 | €12,235 | €15,753 | +€3,518 | +28.7% |
| Trade receivables | 40 | €6,716 | €13,159 | +€6,443 | +95.9% |
| Other amounts receivable | 41 | €5,519 | €2,594 | -€2,925 | -53.0% |
| Cash at bank and in hand | 54/58 | €69,869 | €54,000 | -€15,869 | -22.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €83,066 | €137,073 | +€54,007 | +65.0% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €62,606 | €116,613 | +€54,007 | +86.3% |
| Amounts payable within one year | 42/48 | €62,606 | €116,613 | +€54,007 | +86.3% |
| Trade debts | 44 | €1,503 | €1,098 | -€405 | -26.9% |
| Suppliers | 440/4 | €1,503 | €1,098 | -€405 | -26.9% |
| Taxes, remuneration and social security | 45 | €9,177 | €7,879 | -€1,298 | -14.1% |
| Taxes | 450/3 | €6,196 | €7,879 | +€1,683 | +27.2% |
| Remuneration and social security | 454/9 | €2,981 | €0 | -€2,981 | -100.0% |
| Other amounts payable | 47/48 | €51,926 | €107,636 | +€55,710 | +107.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €398 | €10,313 | +€9,915 | +2491.1% |
| Other operating charges | 640/8 | €247 | €5,485 | +€5,239 | +2123.1% |
| Gross operating margin | 9900 | €36,319 | €45,738 | +€9,419 | +25.9% |
| Operating profit (loss) | 9901 | €35,674 | €29,940 | -€5,735 | -16.1% |
| Financial income | 75/76B | €279 | €202 | -€77 | -27.7% |
| Recurring financial income | 75 | €279 | €202 | -€77 | -27.7% |
| Financial charges | 65/66B | €174 | €197 | +€23 | +13.2% |
| Recurring financial charges | 65 | €174 | €197 | +€23 | +13.2% |
| Profit (loss) for the period before taxes | 9903 | €35,780 | €29,945 | -€5,835 | -16.3% |
| Income taxes | 67/77 | €7,565 | €6,467 | -€1,098 | -14.5% |
| Profit (loss) for the period | 9904 | €28,215 | €23,479 | -€4,737 | -16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €28,215 | €23,479 | -€4,737 | -16.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.