ConsuLex: 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.
ConsuLex
Largest movements
- Receivables within one year +€11,851
up €11,851 (+53.3%), from €22,219 to €34,070
of which Trade receivables: +€9,851
- Cash +€3,089
up €3,089 (+5.4%), from €57,007 to €60,096
mainly Net result for the year (+€8,190) and Other debts (+€7,660)
- Reserves +€8,190
up €8,190 (+21.8%), from €37,492 to €45,682
of which Distributable reserves: +€10,050
- Other debts +€7,660
up €7,660 (+62.8%), from €12,193 to €19,853
- Gross operating margin -€15,583
down €15,583 (-53.5%), from €29,129 to €13,546
- Taxes -€4,547
down €4,547 (-57.5%), from €7,914 to €3,366
- Financial charges +€602
up €602 (+98.2%), from €613 to €1,215
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €79,555 | €95,200 | +€15,645 | +19.7% |
| Current assets | 29/58 | €79,555 | €95,200 | +€15,645 | +19.7% |
| Amounts receivable within one year | 40/41 | €22,219 | €34,070 | +€11,851 | +53.3% |
| Trade receivables | 40 | €22,219 | €32,070 | +€9,851 | +44.3% |
| Other amounts receivable | 41 | €0 | €2,000 | +€2,000 | |
| Cash at bank and in hand | 54/58 | €57,007 | €60,096 | +€3,089 | +5.4% |
| Deferred charges and accrued income | 490/1 | €329 | €1,034 | +€704 | +214.0% |
| Total equity and liabilities | 10/49 | €79,555 | €95,200 | +€15,645 | +19.7% |
| Equity | 10/15 | €56,092 | €64,282 | +€8,190 | +14.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €37,492 | €45,682 | +€8,190 | +21.8% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €35,632 | €45,682 | +€10,050 | +28.2% |
| Amounts payable | 17/49 | €23,463 | €30,918 | +€7,455 | +31.8% |
| Amounts payable within one year | 42/48 | €22,913 | €29,757 | +€6,844 | +29.9% |
| Trade debts | 44 | €1,784 | €859 | -€925 | -51.9% |
| Suppliers | 440/4 | €1,784 | €859 | -€925 | -51.9% |
| Taxes, remuneration and social security | 45 | €8,936 | €9,045 | +€109 | +1.2% |
| Taxes | 450/3 | €6,713 | €6,778 | +€66 | +1.0% |
| Remuneration and social security | 454/9 | €2,224 | €2,267 | +€43 | +1.9% |
| Other amounts payable | 47/48 | €12,193 | €19,853 | +€7,660 | +62.8% |
| Accrued charges and deferred income | 492/3 | €550 | €1,161 | +€611 | +111.2% |
| Other operating charges | 640/8 | €650 | €775 | +€125 | +19.3% |
| Gross operating margin | 9900 | €29,129 | €13,546 | -€15,583 | -53.5% |
| Operating profit (loss) | 9901 | €28,479 | €12,771 | -€15,708 | -55.2% |
| Financial charges | 65/66B | €613 | €1,215 | +€602 | +98.2% |
| Recurring financial charges | 65 | €613 | €1,215 | +€602 | +98.2% |
| Profit (loss) for the period before taxes | 9903 | €27,866 | €11,556 | -€16,310 | -58.5% |
| Income taxes | 67/77 | €7,914 | €3,366 | -€4,547 | -57.5% |
| Profit (loss) for the period | 9904 | €19,953 | €8,190 | -€11,763 | -59.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,953 | €8,190 | -€11,763 | -59.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.