ConSup: what changed
Two financial 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.
ConSup
Largest movements
- Cash -€197,090
down €197,090 (-74.7%), from €263,858 to €66,768
mainly Contributions, distributions and other (-€241,500) and Investment in fixed assets (net) (-€55,813)
- Tangible fixed assets +€46,884
up €46,884 (+889.2%), from €5,272 to €52,156
of which Furniture and vehicles: +€46,297
- Reserves -€190,000
down €190,000 (-78.6%), from €241,855 to €51,855
of which Distributable reserves: -€190,000
- Debts after one year +€27,354
new in 2025: €27,354
- Other debts +€8,084
up €8,084 (+75.6%), from €10,697 to €18,781
- Tax, wage and social debts +€6,920
up €6,920 (+108.3%), from €6,387 to €13,307
- Gross operating margin +€16,600
up €16,600 (+29.2%), from €56,941 to €73,542
- Depreciation +€5,663
up €5,663 (+173.4%), from €3,266 to €8,929
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 | €279,198 | €131,217 | -€147,981 | -53.0% |
| Fixed assets | 21/28 | €5,272 | €52,156 | +€46,884 | +889.2% |
| Tangible fixed assets | 22/27 | €5,272 | €52,156 | +€46,884 | +889.2% |
| Plant, machinery and equipment | 23 | - | €2,185 | +€2,185 | |
| Furniture and vehicles | 24 | €2,938 | €49,235 | +€46,297 | +1575.7% |
| Other tangible fixed assets | 26 | €2,334 | €736 | -€1,598 | -68.5% |
| Current assets | 29/58 | €273,926 | €79,060 | -€194,865 | -71.1% |
| Amounts receivable within one year | 40/41 | €9,512 | €11,755 | +€2,243 | +23.6% |
| Trade receivables | 40 | - | €11,755 | +€11,755 | |
| Other amounts receivable | 41 | €9,512 | - | -€9,512 | |
| Cash at bank and in hand | 54/58 | €263,858 | €66,768 | -€197,090 | -74.7% |
| Deferred charges and accrued income | 490/1 | €556 | €537 | -€18 | -3.3% |
| Total equity and liabilities | 10/49 | €279,198 | €131,217 | -€147,981 | -53.0% |
| Equity | 10/15 | €261,530 | €71,676 | -€189,854 | -72.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €241,855 | €51,855 | -€190,000 | -78.6% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €240,000 | €50,000 | -€190,000 | -79.2% |
| Profit (loss) carried forward | 14 | €1,125 | €1,271 | +€146 | +13.0% |
| Amounts payable | 17/49 | €17,668 | €59,541 | +€41,872 | +237.0% |
| Amounts payable after more than one year | 17 | - | €27,354 | +€27,354 | |
| Financial debts | 170/4 | - | €27,354 | +€27,354 | |
| Amounts payable within one year | 42/48 | €17,668 | €32,187 | +€14,519 | +82.2% |
| Trade debts | 44 | €585 | €100 | -€485 | -82.9% |
| Suppliers | 440/4 | €585 | €100 | -€485 | -82.9% |
| Taxes, remuneration and social security | 45 | €6,387 | €13,307 | +€6,920 | +108.3% |
| Taxes | 450/3 | €6,387 | €13,307 | +€6,920 | +108.3% |
| Other amounts payable | 47/48 | €10,697 | €18,781 | +€8,084 | +75.6% |
| Non-recurring operating income | 76A | - | €1,300 | +€1,300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,266 | €8,929 | +€5,663 | +173.4% |
| Other operating charges | 640/8 | €568 | €679 | +€110 | +19.4% |
| Gross operating margin | 9900 | €56,941 | €73,542 | +€16,600 | +29.2% |
| Operating profit (loss) | 9901 | €53,107 | €63,934 | +€10,827 | +20.4% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Profit (loss) for the period before taxes | 9903 | €53,108 | €63,934 | +€10,826 | +20.4% |
| Income taxes | 67/77 | €11,661 | €12,287 | +€626 | +5.4% |
| Profit (loss) for the period | 9904 | €41,446 | €51,646 | +€10,200 | +24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €41,446 | €51,646 | +€10,200 | +24.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.