Consul Primus: 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.
Consul Primus
Largest movements
- Cash +€41,494
up €41,494 (+126.3%), from €32,855 to €74,349
mainly Net result for the year (+€21,513) and Depreciation (+€12,723)
- Tangible fixed assets -€11,556
down €11,556 (-29.5%), from €39,190 to €27,634
of which Plant, machinery and equipment: -€7,048
- Deferred charges and accrued income -€4,855
down €4,855 (-90.3%), from €5,374 to €520
- Receivables within one year +€1,679
up €1,679 (+6.1%), from €27,318 to €28,998
of which Trade receivables: +€9,294
- Reserves +€19,406
up €19,406 (+36.3%), from €53,453 to €72,858
- Tax, wage and social debts +€9,487
up €9,487 (+110.5%), from €8,584 to €18,071
- Debts after one year -€7,092
down €7,092 (-36.1%), from €19,653 to €12,561
- Trade debts +€3,167
up €3,167 (+9112.1%), from €35 to €3,202
- Other debts +€1,480
up €1,480 (+74.9%), from €1,976 to €3,455
- Gross operating margin +€22,215
up €22,215 (+83.6%), from €26,564 to €48,780
- Taxes +€6,680
up €6,680 (+175.8%), from €3,799 to €10,479
- Depreciation -€1,943
down €1,943 (-13.2%), from €14,666 to €12,723
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 | €104,737 | €131,500 | +€26,763 | +25.6% |
| Fixed assets | 21/28 | €39,190 | €27,634 | -€11,556 | -29.5% |
| Tangible fixed assets | 22/27 | €39,190 | €27,634 | -€11,556 | -29.5% |
| Land and buildings | 22 | €4,223 | €671 | -€3,552 | -84.1% |
| Plant, machinery and equipment | 23 | €31,745 | €24,697 | -€7,048 | -22.2% |
| Furniture and vehicles | 24 | €3,221 | €2,265 | -€956 | -29.7% |
| Current assets | 29/58 | €65,547 | €103,866 | +€38,319 | +58.5% |
| Amounts receivable within one year | 40/41 | €27,318 | €28,998 | +€1,679 | +6.1% |
| Trade receivables | 40 | €18,513 | €27,807 | +€9,294 | +50.2% |
| Other amounts receivable | 41 | €8,805 | €1,190 | -€7,615 | -86.5% |
| Cash at bank and in hand | 54/58 | €32,855 | €74,349 | +€41,494 | +126.3% |
| Deferred charges and accrued income | 490/1 | €5,374 | €520 | -€4,855 | -90.3% |
| Total equity and liabilities | 10/49 | €104,737 | €131,500 | +€26,763 | +25.6% |
| Equity | 10/15 | €67,713 | €87,118 | +€19,406 | +28.7% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €53,453 | €72,858 | +€19,406 | +36.3% |
| Distributable reserves | 133 | €53,453 | €72,858 | +€19,406 | +36.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €37,024 | €44,381 | +€7,357 | +19.9% |
| Amounts payable after more than one year | 17 | €19,653 | €12,561 | -€7,092 | -36.1% |
| Financial debts | 170/4 | €19,653 | €12,561 | -€7,092 | -36.1% |
| Amounts payable within one year | 42/48 | €17,372 | €31,821 | +€14,449 | +83.2% |
| Current portion of amounts payable after more than one year | 42 | €6,777 | €7,092 | +€315 | +4.6% |
| Trade debts | 44 | €35 | €3,202 | +€3,167 | +9112.1% |
| Suppliers | 440/4 | €35 | €3,202 | +€3,167 | +9112.1% |
| Taxes, remuneration and social security | 45 | €8,584 | €18,071 | +€9,487 | +110.5% |
| Taxes | 450/3 | €8,584 | €18,071 | +€9,487 | +110.5% |
| Other amounts payable | 47/48 | €1,976 | €3,455 | +€1,480 | +74.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,666 | €12,723 | -€1,943 | -13.2% |
| Other operating charges | 640/8 | €1,261 | €1,368 | +€107 | +8.5% |
| Gross operating margin | 9900 | €26,564 | €48,780 | +€22,215 | +83.6% |
| Operating profit (loss) | 9901 | €10,637 | €34,688 | +€24,052 | +226.1% |
| Financial income | 75/76B | €55 | €34 | -€21 | -37.8% |
| Recurring financial income | 75 | €55 | €34 | -€21 | -37.8% |
| Financial charges | 65/66B | €2,850 | €2,731 | -€118 | -4.1% |
| Recurring financial charges | 65 | €2,850 | €2,731 | -€118 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €7,842 | €31,991 | +€24,149 | +307.9% |
| Income taxes | 67/77 | €3,799 | €10,479 | +€6,680 | +175.8% |
| Profit (loss) for the period | 9904 | €4,044 | €21,513 | +€17,469 | +432.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,044 | €21,513 | +€17,469 | +432.0% |
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 4 October 2026 via checked.be.