CONSUS MANAGEMENT: 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.
CONSUS MANAGEMENT
Largest movements
- Cash +€46,743
up €46,743 (+165.3%), from €28,282 to €75,025
mainly Net result for the year (+€41,657) and Tax, wage and social debts (+€32,499)
- Tangible fixed assets +€9,294
up €9,294 (+8.1%), from €114,685 to €123,980
of which Land and buildings: +€18,485
- Receivables within one year -€4,645
down €4,645 (-11.2%), from €41,468 to €36,823
of which Trade receivables: -€3,883
- Reserves +€41,657
up €41,657 (+64.0%), from €65,054 to €106,711
- Tax, wage and social debts +€32,499
up €32,499 (+272.0%), from €11,947 to €44,446
- Other debts -€18,475
down €18,475 (-21.7%), from €84,967 to €66,492
- Short-term financial debts -€3,477
down €3,477 (-100.0%), from €3,477 to €0
- Gross operating margin +€40,023
up €40,023 (+85.5%), from €46,831 to €86,854
- Taxes +€17,205
up €17,205 (+358.1%), from €4,804 to €22,009
- Financial charges +€1,065
up €1,065 (+21.9%), from €4,854 to €5,919
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 | €185,862 | €237,150 | +€51,288 | +27.6% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €114,685 | €123,980 | +€9,294 | +8.1% |
| Tangible fixed assets | 22/27 | €114,685 | €123,980 | +€9,294 | +8.1% |
| Land and buildings | 22 | €83,162 | €101,647 | +€18,485 | +22.2% |
| Furniture and vehicles | 24 | €31,523 | €22,332 | -€9,191 | -29.2% |
| Current assets | 29/58 | €71,176 | €113,170 | +€41,994 | +59.0% |
| Amounts receivable within one year | 40/41 | €41,468 | €36,823 | -€4,645 | -11.2% |
| Trade receivables | 40 | €30,183 | €26,300 | -€3,883 | -12.9% |
| Other amounts receivable | 41 | €11,285 | €10,523 | -€761 | -6.7% |
| Cash at bank and in hand | 54/58 | €28,282 | €75,025 | +€46,743 | +165.3% |
| Deferred charges and accrued income | 490/1 | €1,426 | €1,322 | -€104 | -7.3% |
| Total equity and liabilities | 10/49 | €185,862 | €237,150 | +€51,288 | +27.6% |
| Equity | 10/15 | €83,654 | €125,311 | +€41,657 | +49.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €65,054 | €106,711 | +€41,657 | +64.0% |
| Distributable reserves | 133 | €65,054 | €106,711 | +€41,657 | +64.0% |
| Amounts payable | 17/49 | €102,207 | €111,839 | +€9,632 | +9.4% |
| Amounts payable within one year | 42/48 | €102,207 | €111,839 | +€9,632 | +9.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €3,477 | €0 | -€3,477 | -100.0% |
| Other loans | 439 | €3,477 | €0 | -€3,477 | -100.0% |
| Trade debts | 44 | €1,817 | €901 | -€916 | -50.4% |
| Suppliers | 440/4 | €1,817 | €901 | -€916 | -50.4% |
| Taxes, remuneration and social security | 45 | €11,947 | €44,446 | +€32,499 | +272.0% |
| Taxes | 450/3 | €11,947 | €44,446 | +€32,499 | +272.0% |
| Other amounts payable | 47/48 | €84,967 | €66,492 | -€18,475 | -21.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,035 | €16,587 | -€448 | -2.6% |
| Other operating charges | 640/8 | €668 | €687 | +€18 | +2.7% |
| Gross operating margin | 9900 | €46,831 | €86,854 | +€40,023 | +85.5% |
| Operating profit (loss) | 9901 | €29,128 | €69,580 | +€40,452 | +138.9% |
| Financial income | 75/76B | €2 | €5 | +€3 | +143.4% |
| Recurring financial income | 75 | €2 | €5 | +€3 | +143.4% |
| Financial charges | 65/66B | €4,854 | €5,919 | +€1,065 | +21.9% |
| Recurring financial charges | 65 | €4,854 | €5,919 | +€1,065 | +21.9% |
| Profit (loss) for the period before taxes | 9903 | €24,276 | €63,666 | +€39,391 | +162.3% |
| Income taxes | 67/77 | €4,804 | €22,009 | +€17,205 | +358.1% |
| Profit (loss) for the period | 9904 | €19,471 | €41,657 | +€22,185 | +113.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,471 | €41,657 | +€22,185 | +113.9% |
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 12 October 2026 via checked.be.