ConsuMa: 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.
ConsuMa
Largest movements
- Receivables within one year -€14,440
down €14,440 (-100.0%), from €14,440 to €0
- Profit (loss) carried forward -€12,864
down €12,864 (-177.4%), from -€7,250 to -€20,114
- Trade debts -€2,151
down €2,151 (-96.0%), from €2,242 to €91
- Other debts +€575
up €575, from €0 to €575
- Gross operating margin -€17,204
down €17,204, from €17,113 to -€91
- Other operating charges +€12,327
up €12,327 (+2761.2%), from €446 to €12,773
- Financial charges -€969
down €969 (-100.0%), from €969 to €0
- Taxes -€825
down €825 (-100.0%), from €825 to €0
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 | €14,440 | €0 | -€14,440 | -100.0% |
| Current assets | 29/58 | €14,440 | €0 | -€14,440 | -100.0% |
| Amounts receivable within one year | 40/41 | €14,440 | €0 | -€14,440 | -100.0% |
| Other amounts receivable | 41 | €14,440 | €0 | -€14,440 | -100.0% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €14,440 | €0 | -€14,440 | -100.0% |
| Equity | 10/15 | €11,374 | -€1,490 | -€12,864 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €23 | €23 | = | 0.0% |
| Non-distributable reserves | 130/1 | €23 | €23 | = | 0.0% |
| Reserves not available under the articles | 1311 | €23 | €23 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,250 | -€20,114 | -€12,864 | -177.4% |
| Amounts payable | 17/49 | €3,067 | €1,490 | -€1,576 | -51.4% |
| Amounts payable within one year | 42/48 | €3,067 | €1,490 | -€1,576 | -51.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,242 | €91 | -€2,151 | -96.0% |
| Suppliers | 440/4 | €2,242 | €91 | -€2,151 | -96.0% |
| Taxes, remuneration and social security | 45 | €825 | €825 | = | 0.0% |
| Taxes | 450/3 | €825 | €825 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | €575 | +€575 | |
| Other operating charges | 640/8 | €446 | €12,773 | +€12,327 | +2761.2% |
| Gross operating margin | 9900 | €17,113 | -€91 | -€17,204 | |
| Operating profit (loss) | 9901 | €16,667 | -€12,864 | -€29,531 | |
| Financial charges | 65/66B | €969 | €0 | -€969 | -100.0% |
| Recurring financial charges | 65 | €969 | €0 | -€969 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €15,697 | -€12,864 | -€28,561 | |
| Income taxes | 67/77 | €825 | €0 | -€825 | -100.0% |
| Profit (loss) for the period | 9904 | €14,873 | -€12,864 | -€27,737 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,873 | -€12,864 | -€27,737 |
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 3 October 2026 via checked.be.