CONSUS: 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.
CONSUS
Largest movements
- Tangible fixed assets -€42,894
down €42,894 (-10.4%), from €411,722 to €368,828
of which Land and buildings: -€37,648
- Current investments -€35,196
down €35,196 (-5.8%), from €609,180 to €573,985
- Receivables within one year +€15,577
up €15,577 (+26.6%), from €58,593 to €74,169
of which Trade receivables: +€15,107
- Debts after one year -€50,000
down €50,000 (-39.7%), from €126,000 to €76,000
- Other debts -€28,709
down €28,709 (-33.0%), from €87,018 to €58,309
- Reserves +€16,872
up €16,872 (+1.7%), from €1.0m to €1.0m
of which Distributable reserves: +€16,872
- Taxes -€24,804
down €24,804 (-43.7%), from €56,794 to €31,991
- Financial income +€6,481
up €6,481 (+67.6%), from €9,592 to €16,073
- Financial charges -€5,205
down €5,205 (-41.8%), from €12,452 to €7,247
- Other operating charges -€3,018
down €3,018 (-25.8%), from €11,718 to €8,701
- Depreciation +€1,530
up €1,530 (+3.5%), from €43,981 to €45,511
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 | €1,340,128 | €1,287,215 | -€52,913 | -3.9% |
| Fixed assets | 21/28 | €411,722 | €368,828 | -€42,894 | -10.4% |
| Tangible fixed assets | 22/27 | €411,722 | €368,828 | -€42,894 | -10.4% |
| Land and buildings | 22 | €392,233 | €354,586 | -€37,648 | -9.6% |
| Plant, machinery and equipment | 23 | €8,146 | €6,828 | -€1,318 | -16.2% |
| Furniture and vehicles | 24 | €9,179 | €5,250 | -€3,928 | -42.8% |
| Other tangible fixed assets | 26 | €2,165 | €2,165 | = | 0.0% |
| Current assets | 29/58 | €928,406 | €918,386 | -€10,019 | -1.1% |
| Amounts receivable after more than one year | 29 | €216,000 | €216,000 | = | 0.0% |
| Trade receivables | 290 | €216,000 | €216,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €58,593 | €74,169 | +€15,577 | +26.6% |
| Trade receivables | 40 | €17,829 | €32,936 | +€15,107 | +84.7% |
| Other amounts receivable | 41 | €40,763 | €41,233 | +€469 | +1.2% |
| Current investments | 50/53 | €609,180 | €573,985 | -€35,196 | -5.8% |
| Cash at bank and in hand | 54/58 | €35,110 | €40,672 | +€5,562 | +15.8% |
| Deferred charges and accrued income | 490/1 | €9,523 | €13,561 | +€4,037 | +42.4% |
| Total equity and liabilities | 10/49 | €1,340,128 | €1,287,215 | -€52,913 | -3.9% |
| Equity | 10/15 | €1,015,198 | €1,032,070 | +€16,872 | +1.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,008,998 | €1,025,870 | +€16,872 | +1.7% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €1,008,998 | €1,025,870 | +€16,872 | +1.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €324,930 | €255,145 | -€69,785 | -21.5% |
| Amounts payable after more than one year | 17 | €126,000 | €76,000 | -€50,000 | -39.7% |
| Financial debts | 170/4 | €126,000 | €76,000 | -€50,000 | -39.7% |
| Amounts payable within one year | 42/48 | €188,529 | €173,103 | -€15,426 | -8.2% |
| Current portion of amounts payable after more than one year | 42 | €54,761 | €54,728 | -€34 | -0.1% |
| Trade debts | 44 | €4,596 | €5,985 | +€1,389 | +30.2% |
| Suppliers | 440/4 | €4,596 | €5,985 | +€1,389 | +30.2% |
| Taxes, remuneration and social security | 45 | €42,154 | €54,082 | +€11,928 | +28.3% |
| Taxes | 450/3 | €42,154 | €54,082 | +€11,928 | +28.3% |
| Other amounts payable | 47/48 | €87,018 | €58,309 | -€28,709 | -33.0% |
| Accrued charges and deferred income | 492/3 | €10,401 | €6,041 | -€4,360 | -41.9% |
| Non-recurring operating income | 76A | €21,456 | €10,022 | -€11,435 | -53.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,981 | €45,511 | +€1,530 | +3.5% |
| Other operating charges | 640/8 | €11,718 | €8,701 | -€3,018 | -25.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €146,856 | €147,873 | +€1,017 | +0.7% |
| Operating profit (loss) | 9901 | €91,156 | €93,661 | +€2,505 | +2.7% |
| Financial income | 75/76B | €9,592 | €16,073 | +€6,481 | +67.6% |
| Recurring financial income | 75 | €9,592 | €16,073 | +€6,481 | +67.6% |
| Financial charges | 65/66B | €12,452 | €7,247 | -€5,205 | -41.8% |
| Recurring financial charges | 65 | €12,452 | €7,247 | -€5,205 | -41.8% |
| Profit (loss) for the period before taxes | 9903 | €88,297 | €102,488 | +€14,191 | +16.1% |
| Transfer from deferred taxes | 780 | €24,303 | €0 | -€24,303 | -100.0% |
| Income taxes | 67/77 | €56,794 | €31,991 | -€24,804 | -43.7% |
| Profit (loss) for the period | 9904 | €55,805 | €70,497 | +€14,691 | +26.3% |
| Transfer from tax-exempt reserves | 789 | €72,909 | €0 | -€72,909 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €128,714 | €70,497 | -€58,217 | -45.2% |
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 5 October 2026 via checked.be.