CONSUL EQUIPMENT: 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.
CONSUL EQUIPMENT
Largest movements
- Cash +€123,324
up €123,324 (+219%), from €56,411 to €179,735
mainly Investment in fixed assets (net) (+€44,563) and Net result for the year (+€30,316)
- Tangible fixed assets -€63,029
down €63,029 (-34.7%), from €181,490 to €118,461
of which Furniture and vehicles: -€53,068
- Receivables within one year -€22,100
down €22,100 (-13.4%), from €165,358 to €143,258
of which Trade receivables: -€29,588
- Short-term financial debts -€38,000
no longer reported in 2025 (was €38,000)
- Other debts +€28,715
up €28,715 (+27.8%), from €103,384 to €132,099
- Trade debts +€24,234
up €24,234 (+25.0%), from €96,953 to €121,187
- Tax, wage and social debts +€15,503
up €15,503 (+72.7%), from €21,331 to €36,834
- Reserves +€9,483
up €9,483 (+7.6%), from €125,231 to €134,714
of which Distributable reserves: +€9,483
- Gross operating margin +€27,051
up €27,051 (+45.8%), from €59,116 to €86,167
- Taxes +€9,684
up €9,684 (+192%), from €5,040 to €14,724
- Depreciation -€8,727
down €8,727 (-32.1%), from €27,193 to €18,466
- Financial charges -€5,193
down €5,193 (-40.9%), from €12,686 to €7,493
- Other operating charges +€1,673
up €1,673 (+111%), from €1,513 to €3,186
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 | €415,510 | €455,024 | +€39,514 | +9.5% |
| Fixed assets | 21/28 | €181,490 | €118,461 | -€63,029 | -34.7% |
| Tangible fixed assets | 22/27 | €181,490 | €118,461 | -€63,029 | -34.7% |
| Land and buildings | 22 | €116,512 | €111,454 | -€5,058 | -4.3% |
| Plant, machinery and equipment | 23 | €6,087 | €1,184 | -€4,903 | -80.5% |
| Furniture and vehicles | 24 | €58,891 | €5,823 | -€53,068 | -90.1% |
| Current assets | 29/58 | €234,020 | €336,563 | +€102,543 | +43.8% |
| Stocks and contracts in progress | 3 | €9,378 | €10,337 | +€959 | +10.2% |
| Stocks | 30/36 | €9,378 | €10,337 | +€959 | +10.2% |
| Amounts receivable within one year | 40/41 | €165,358 | €143,258 | -€22,100 | -13.4% |
| Trade receivables | 40 | €162,218 | €132,630 | -€29,588 | -18.2% |
| Other amounts receivable | 41 | €3,140 | €10,628 | +€7,488 | +238% |
| Cash at bank and in hand | 54/58 | €56,411 | €179,735 | +€123,324 | +219% |
| Deferred charges and accrued income | 490/1 | €2,873 | €3,233 | +€360 | +12.5% |
| Total equity and liabilities | 10/49 | €415,510 | €455,024 | +€39,514 | +9.5% |
| Equity | 10/15 | €150,249 | €159,732 | +€9,483 | +6.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €6,418 | €6,418 | = | 0.0% |
| Reserves | 13 | €125,231 | €134,714 | +€9,483 | +7.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,500 | €9,500 | = | 0.0% |
| Distributable reserves | 133 | €113,871 | €123,354 | +€9,483 | +8.3% |
| Amounts payable | 17/49 | €265,261 | €295,292 | +€30,031 | +11.3% |
| Amounts payable within one year | 42/48 | €259,668 | €290,120 | +€30,452 | +11.7% |
| Financial debts | 43 | €38,000 | - | -€38,000 | |
| Other loans | 439 | €38,000 | - | -€38,000 | |
| Trade debts | 44 | €96,953 | €121,187 | +€24,234 | +25.0% |
| Suppliers | 440/4 | €96,953 | €121,187 | +€24,234 | +25.0% |
| Taxes, remuneration and social security | 45 | €21,331 | €36,834 | +€15,503 | +72.7% |
| Taxes | 450/3 | €21,331 | €36,834 | +€15,503 | +72.7% |
| Other amounts payable | 47/48 | €103,384 | €132,099 | +€28,715 | +27.8% |
| Accrued charges and deferred income | 492/3 | €5,593 | €5,172 | -€421 | -7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,193 | €18,466 | -€8,727 | -32.1% |
| Other operating charges | 640/8 | €1,513 | €3,186 | +€1,673 | +111% |
| Non-recurring operating charges | 66A | - | €11,985 | +€11,985 | |
| Gross operating margin | 9900 | €59,116 | €86,167 | +€27,051 | +45.8% |
| Operating profit (loss) | 9901 | €30,410 | €52,530 | +€22,120 | +72.7% |
| Financial income | 75/76B | €7 | €3 | -€4 | -57.1% |
| Recurring financial income | 75 | €7 | €3 | -€4 | -57.1% |
| Financial charges | 65/66B | €12,686 | €7,493 | -€5,193 | -40.9% |
| Recurring financial charges | 65 | €12,686 | €7,493 | -€5,193 | -40.9% |
| Profit (loss) for the period before taxes | 9903 | €17,731 | €45,040 | +€27,309 | +154% |
| Income taxes | 67/77 | €5,040 | €14,724 | +€9,684 | +192% |
| Profit (loss) for the period | 9904 | €12,691 | €30,316 | +€17,625 | +139% |
| Profit (loss) for the period to be appropriated | 9905 | €12,691 | €30,316 | +€17,625 | +139% |
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 21 October 2026 via checked.be.