CONSVENSUS: 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.
CONSVENSUS
Largest movements
- Cash -€390,047
down €390,047 (-81.0%), from €481,359 to €91,312
mainly Receivables within one year (-€272,038) and Contributions, distributions and other (-€205,882)
- Receivables within one year +€272,038
up €272,038 (+541.9%), from €50,202 to €322,240
of which Other amounts receivable: +€285,586
- Reserves -€104,250
down €104,250 (-21.8%), from €479,250 to €375,000
- Other debts -€20,185
no longer reported in 2025 (was €20,185)
- Profit (loss) carried forward +€14,379
up €14,379 (+8469.5%), from €170 to €14,548
- Tax, wage and social debts -€9,019
down €9,019 (-45.6%), from €19,767 to €10,748
- Gross operating margin -€26,445
down €26,445 (-16.3%), from €162,431 to €135,986
- Financial income +€13,839
up €13,839 (+46128633.3%), from €0 to €13,839
- Taxes -€2,972
down €2,972 (-8.3%), from €36,010 to €33,038
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 | €533,590 | €414,093 | -€119,497 | -22.4% |
| Fixed assets | 21/28 | €824 | €268 | -€557 | -67.5% |
| Tangible fixed assets | 22/27 | €824 | €268 | -€557 | -67.5% |
| Furniture and vehicles | 24 | €824 | €268 | -€557 | -67.5% |
| Current assets | 29/58 | €532,766 | €413,826 | -€118,940 | -22.3% |
| Amounts receivable within one year | 40/41 | €50,202 | €322,240 | +€272,038 | +541.9% |
| Trade receivables | 40 | €46,936 | €33,388 | -€13,547 | -28.9% |
| Other amounts receivable | 41 | €3,266 | €288,852 | +€285,586 | +8742.9% |
| Cash at bank and in hand | 54/58 | €481,359 | €91,312 | -€390,047 | -81.0% |
| Deferred charges and accrued income | 490/1 | €1,205 | €273 | -€932 | -77.3% |
| Total equity and liabilities | 10/49 | €533,590 | €414,093 | -€119,497 | -22.4% |
| Equity | 10/15 | €491,820 | €401,948 | -€89,871 | -18.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €479,250 | €375,000 | -€104,250 | -21.8% |
| Distributable reserves | 133 | €479,250 | €375,000 | -€104,250 | -21.8% |
| Profit (loss) carried forward | 14 | €170 | €14,548 | +€14,379 | +8469.5% |
| Amounts payable | 17/49 | €41,770 | €12,145 | -€29,625 | -70.9% |
| Amounts payable within one year | 42/48 | €40,670 | €11,345 | -€29,325 | -72.1% |
| Trade debts | 44 | €719 | €597 | -€122 | -17.0% |
| Suppliers | 440/4 | €719 | €597 | -€122 | -17.0% |
| Taxes, remuneration and social security | 45 | €19,767 | €10,748 | -€9,019 | -45.6% |
| Taxes | 450/3 | €19,767 | €10,748 | -€9,019 | -45.6% |
| Other amounts payable | 47/48 | €20,185 | - | -€20,185 | |
| Accrued charges and deferred income | 492/3 | €1,100 | €800 | -€300 | -27.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €557 | €557 | = | 0.0% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €162,431 | €135,986 | -€26,445 | -16.3% |
| Operating profit (loss) | 9901 | €161,756 | €135,310 | -€26,447 | -16.3% |
| Financial income | 75/76B | €0 | €13,839 | +€13,839 | +46128633.3% |
| Recurring financial income | 75 | €0 | €13,839 | +€13,839 | +46128633.3% |
| Financial charges | 65/66B | €93 | €99 | +€7 | +7.0% |
| Recurring financial charges | 65 | €93 | €99 | +€7 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | €161,663 | €149,049 | -€12,614 | -7.8% |
| Income taxes | 67/77 | €36,010 | €33,038 | -€2,972 | -8.3% |
| Profit (loss) for the period | 9904 | €125,653 | €116,011 | -€9,642 | -7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €125,653 | €116,011 | -€9,642 | -7.7% |
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.