KONSILON: 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.
KONSILON
Largest movements
- Receivables within one year -€5,750
down €5,750 (-25.5%), from €22,560 to €16,810
of which Other amounts receivable: -€5,000
- Cash -€4,631
down €4,631 (-29.1%), from €15,937 to €11,306
mainly Contributions, distributions and other (-€30,000) and Tax, wage and social debts (-€6,544)
- Tangible fixed assets -€3,243
down €3,243 (-25.7%), from €12,639 to €9,395
- Deferred charges and accrued income +€1,708
up €1,708 (+116.7%), from €1,464 to €3,172
- Profit (loss) carried forward -€14,255
down €14,255 (-96.3%), from €14,805 to €551
- Tax, wage and social debts -€6,544
down €6,544 (-86.8%), from €7,536 to €992
of which Taxes: -€6,926
- Other debts +€5,120
up €5,120 (+20.2%), from €25,386 to €30,506
- Trade debts +€3,760
up €3,760 (+182.9%), from €2,056 to €5,817
- Gross operating margin +€13,714
up €13,714 (+83.9%), from €16,348 to €30,063
- Taxes +€3,099
up €3,099 (+66.0%), from €4,695 to €7,794
- Depreciation +€525
up €525 (+11.6%), from €4,508 to €5,033
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 | €52,600 | €40,683 | -€11,917 | -22.7% |
| Fixed assets | 21/28 | €12,639 | €9,395 | -€3,243 | -25.7% |
| Tangible fixed assets | 22/27 | €12,639 | €9,395 | -€3,243 | -25.7% |
| Furniture and vehicles | 24 | €12,639 | €9,395 | -€3,243 | -25.7% |
| Current assets | 29/58 | €39,961 | €31,287 | -€8,674 | -21.7% |
| Amounts receivable within one year | 40/41 | €22,560 | €16,810 | -€5,750 | -25.5% |
| Trade receivables | 40 | €14,250 | €13,500 | -€750 | -5.3% |
| Other amounts receivable | 41 | €8,310 | €3,310 | -€5,000 | -60.2% |
| Cash at bank and in hand | 54/58 | €15,937 | €11,306 | -€4,631 | -29.1% |
| Deferred charges and accrued income | 490/1 | €1,464 | €3,172 | +€1,708 | +116.7% |
| Total equity and liabilities | 10/49 | €52,600 | €40,683 | -€11,917 | -22.7% |
| Equity | 10/15 | €16,805 | €2,551 | -€14,255 | -84.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,805 | €551 | -€14,255 | -96.3% |
| Amounts payable | 17/49 | €35,794 | €38,132 | +€2,338 | +6.5% |
| Amounts payable within one year | 42/48 | €34,979 | €37,315 | +€2,336 | +6.7% |
| Trade debts | 44 | €2,056 | €5,817 | +€3,760 | +182.9% |
| Suppliers | 440/4 | €2,056 | €5,817 | +€3,760 | +182.9% |
| Taxes, remuneration and social security | 45 | €7,536 | €992 | -€6,544 | -86.8% |
| Taxes | 450/3 | €7,536 | €610 | -€6,926 | -91.9% |
| Remuneration and social security | 454/9 | €0 | €382 | +€382 | |
| Other amounts payable | 47/48 | €25,386 | €30,506 | +€5,120 | +20.2% |
| Accrued charges and deferred income | 492/3 | €816 | €817 | +€1 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,508 | €5,033 | +€525 | +11.6% |
| Other operating charges | 640/8 | €1,233 | €1,267 | +€34 | +2.8% |
| Gross operating margin | 9900 | €16,348 | €30,063 | +€13,714 | +83.9% |
| Operating profit (loss) | 9901 | €10,608 | €23,762 | +€13,155 | +124.0% |
| Financial income | 75/76B | €280 | €103 | -€177 | -63.2% |
| Recurring financial income | 75 | €280 | €103 | -€177 | -63.2% |
| Financial charges | 65/66B | €243 | €326 | +€83 | +34.2% |
| Recurring financial charges | 65 | €243 | €326 | +€83 | +34.2% |
| Profit (loss) for the period before taxes | 9903 | €10,645 | €23,539 | +€12,894 | +121.1% |
| Income taxes | 67/77 | €4,695 | €7,794 | +€3,099 | +66.0% |
| Profit (loss) for the period | 9904 | €5,950 | €15,745 | +€9,796 | +164.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,950 | €15,745 | +€9,796 | +164.6% |
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 6 October 2026 via checked.be.