ConsuMor: 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.
ConsuMor
Largest movements
- Tangible fixed assets -€58,493
down €58,493 (-15.4%), from €381,009 to €322,516
of which Land and buildings: -€56,724
- Cash +€34,200
up €34,200 (+205.7%), from €16,628 to €50,828
mainly Depreciation (+€32,919) and Other debts (+€27,140)
- Receivables within one year +€12,763
up €12,763 (+55.1%), from €23,163 to €35,926
of which Other amounts receivable: +€10,003
- Debts after one year -€42,764
down €42,764 (-45.4%), from €94,281 to €51,517
- Other debts +€27,140
up €27,140 (+14.6%), from €185,315 to €212,455
- Gross operating margin -€40,402
down €40,402 (-41.4%), from €97,590 to €57,188
- Taxes -€10,156
down €10,156 (-83.0%), from €12,239 to €2,083
- Depreciation -€992
down €992 (-2.9%), from €33,912 to €32,919
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 | €613,512 | €600,446 | -€13,066 | -2.1% |
| Fixed assets | 21/28 | €381,009 | €322,516 | -€58,493 | -15.4% |
| Tangible fixed assets | 22/27 | €381,009 | €322,516 | -€58,493 | -15.4% |
| Land and buildings | 22 | €358,680 | €301,957 | -€56,724 | -15.8% |
| Plant, machinery and equipment | 23 | €1,243 | €3,653 | +€2,410 | +193.8% |
| Furniture and vehicles | 24 | €18,438 | €15,075 | -€3,362 | -18.2% |
| Other tangible fixed assets | 26 | €2,647 | €1,831 | -€817 | -30.8% |
| Current assets | 29/58 | €232,503 | €277,931 | +€45,427 | +19.5% |
| Stocks and contracts in progress | 3 | €187,424 | €185,623 | -€1,801 | -1.0% |
| Stocks | 30/36 | €187,424 | €185,623 | -€1,801 | -1.0% |
| Amounts receivable within one year | 40/41 | €23,163 | €35,926 | +€12,763 | +55.1% |
| Trade receivables | 40 | €20,663 | €23,423 | +€2,760 | +13.4% |
| Other amounts receivable | 41 | €2,500 | €12,503 | +€10,003 | +400.1% |
| Current investments | 50/53 | €0 | - | -€0 | |
| Cash at bank and in hand | 54/58 | €16,628 | €50,828 | +€34,200 | +205.7% |
| Deferred charges and accrued income | 490/1 | €5,289 | €5,554 | +€265 | +5.0% |
| Total equity and liabilities | 10/49 | €613,512 | €600,446 | -€13,066 | -2.1% |
| Equity | 10/15 | €257,962 | €255,879 | -€2,083 | -0.8% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €114,030 | €114,030 | = | 0.0% |
| Distributable reserves | 133 | €114,030 | €114,030 | = | 0.0% |
| Profit (loss) carried forward | 14 | €135,872 | €133,789 | -€2,083 | -1.5% |
| Amounts payable | 17/49 | €355,550 | €344,568 | -€10,982 | -3.1% |
| Amounts payable after more than one year | 17 | €94,281 | €51,517 | -€42,764 | -45.4% |
| Financial debts | 170/4 | €94,281 | €51,517 | -€42,764 | -45.4% |
| Amounts payable within one year | 42/48 | €245,851 | €276,261 | +€30,411 | +12.4% |
| Current portion of amounts payable after more than one year | 42 | €42,577 | €42,764 | +€187 | +0.4% |
| Financial debts | 43 | €3,249 | €4,044 | +€794 | +24.4% |
| Credit institutions | 430/8 | €3,249 | €4,044 | +€794 | +24.4% |
| Trade debts | 44 | €6,363 | €7,808 | +€1,445 | +22.7% |
| Suppliers | 440/4 | €6,363 | €7,808 | +€1,445 | +22.7% |
| Taxes, remuneration and social security | 45 | €8,346 | €9,191 | +€845 | +10.1% |
| Taxes | 450/3 | €6,846 | €7,691 | +€845 | +12.3% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €185,315 | €212,455 | +€27,140 | +14.6% |
| Accrued charges and deferred income | 492/3 | €15,418 | €16,790 | +€1,371 | +8.9% |
| Non-recurring operating income | 76A | - | €14,615 | +€14,615 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,912 | €32,919 | -€992 | -2.9% |
| Other operating charges | 640/8 | €4,768 | €4,738 | -€30 | -0.6% |
| Gross operating margin | 9900 | €97,590 | €57,188 | -€40,402 | -41.4% |
| Operating profit (loss) | 9901 | €58,911 | €19,531 | -€39,380 | -66.8% |
| Financial income | 75/76B | €29 | €22 | -€7 | -25.3% |
| Recurring financial income | 75 | €29 | €22 | -€7 | -25.3% |
| Financial charges | 65/66B | €20,388 | €19,553 | -€835 | -4.1% |
| Recurring financial charges | 65 | €20,388 | €19,553 | -€835 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €38,552 | -€0 | -€38,552 | |
| Income taxes | 67/77 | €12,239 | €2,083 | -€10,156 | -83.0% |
| Profit (loss) for the period | 9904 | €26,313 | -€2,083 | -€28,396 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,313 | -€2,083 | -€28,396 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.