CONSUMAT: 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.
CONSUMAT
Largest movements
- Tangible fixed assets +€354,437
up €354,437 (+6411.7%), from €5,528 to €359,965
of which Land and buildings: +€355,243
- Cash -€32,946
down €32,946 (-54.0%), from €60,974 to €28,028
mainly Investment in fixed assets (net) (-€367,758) and Trade debts (-€8,865)
- Debts after one year +€290,193
new in 2025: €290,193
- Profit (loss) carried forward +€22,048
up €22,048 (+40.4%), from €54,617 to €76,665
- Current portion of long-term debt +€16,678
new in 2025: €16,678
- Trade debts -€8,865
down €8,865 (-79.9%), from €11,101 to €2,236
- Depreciation +€12,658
up €12,658 (+1909.2%), from €663 to €13,321
- Financial charges +€4,633
up €4,633 (+112.3%), from €4,125 to €8,758
- Taxes -€4,001
down €4,001 (-38.2%), from €10,476 to €6,475
- Gross operating margin -€660
down €660 (-1.2%), from €54,449 to €53,789
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 | €75,365 | €395,296 | +€319,931 | +424.5% |
| Fixed assets | 21/28 | €5,528 | €359,965 | +€354,437 | +6411.7% |
| Tangible fixed assets | 22/27 | €5,528 | €359,965 | +€354,437 | +6411.7% |
| Land and buildings | 22 | €2,044 | €357,287 | +€355,243 | +17379.8% |
| Plant, machinery and equipment | 23 | €519 | €433 | -€86 | -16.6% |
| Furniture and vehicles | 24 | €2,965 | €2,245 | -€720 | -24.3% |
| Current assets | 29/58 | €69,837 | €35,331 | -€34,506 | -49.4% |
| Amounts receivable within one year | 40/41 | €5,547 | €3,525 | -€2,022 | -36.5% |
| Other amounts receivable | 41 | €5,547 | €3,525 | -€2,022 | -36.5% |
| Cash at bank and in hand | 54/58 | €60,974 | €28,028 | -€32,946 | -54.0% |
| Deferred charges and accrued income | 490/1 | €3,316 | €3,778 | +€462 | +13.9% |
| Total equity and liabilities | 10/49 | €75,365 | €395,296 | +€319,931 | +424.5% |
| Equity | 10/15 | €61,117 | €83,165 | +€22,048 | +36.1% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Outside capital | 11 | €6,500 | €6,500 | = | 0.0% |
| Other | 1109/19 | €6,500 | €6,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,617 | €76,665 | +€22,048 | +40.4% |
| Amounts payable | 17/49 | €14,248 | €312,131 | +€297,883 | +2090.7% |
| Amounts payable after more than one year | 17 | - | €290,193 | +€290,193 | |
| Financial debts | 170/4 | - | €290,193 | +€290,193 | |
| Amounts payable within one year | 42/48 | €14,248 | €21,938 | +€7,690 | +54.0% |
| Current portion of amounts payable after more than one year | 42 | - | €16,678 | +€16,678 | |
| Trade debts | 44 | €11,101 | €2,236 | -€8,865 | -79.9% |
| Suppliers | 440/4 | €11,101 | €2,236 | -€8,865 | -79.9% |
| Other amounts payable | 47/48 | €3,147 | €3,024 | -€123 | -3.9% |
| Remuneration, social security and pensions | 62 | €1,775 | €1,760 | -€15 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €663 | €13,321 | +€12,658 | +1909.2% |
| Other operating charges | 640/8 | €897 | €1,427 | +€530 | +59.1% |
| Gross operating margin | 9900 | €54,449 | €53,789 | -€660 | -1.2% |
| Operating profit (loss) | 9901 | €51,114 | €37,281 | -€13,833 | -27.1% |
| Financial charges | 65/66B | €4,125 | €8,758 | +€4,633 | +112.3% |
| Recurring financial charges | 65 | €4,125 | €8,758 | +€4,633 | +112.3% |
| Profit (loss) for the period before taxes | 9903 | €46,989 | €28,523 | -€18,466 | -39.3% |
| Income taxes | 67/77 | €10,476 | €6,475 | -€4,001 | -38.2% |
| Profit (loss) for the period | 9904 | €36,513 | €22,048 | -€14,465 | -39.6% |
| Profit (loss) for the period to be appropriated | 9905 | €36,513 | €22,048 | -€14,465 | -39.6% |
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 30 September 2026 via checked.be.