LE CONSULAT: 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.
LE CONSULAT
Largest movements
- Tangible fixed assets -€40,889
down €40,889 (-5.0%), from €822,828 to €781,939
of which Land and buildings: -€38,000
- Debts after one year -€59,827
down €59,827 (-4.9%), from €1.2m to €1.2m
of which Financial debts: -€59,827
- Profit (loss) carried forward +€27,891
up €27,891 (+3.8%), from -€741,837 to -€713,946
- Financial charges -€1,480
down €1,480 (-4.6%), from €31,970 to €30,490
- Gross operating margin +€1,321
up €1,321 (+1.2%), from €112,326 to €113,646
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.
Derived cash bridge
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 | €826,236 | €794,269 | -€31,967 | -3.9% |
| Fixed assets | 21/28 | €822,828 | €781,939 | -€40,889 | -5.0% |
| Tangible fixed assets | 22/27 | €822,828 | €781,939 | -€40,889 | -5.0% |
| Land and buildings | 22 | €782,418 | €744,418 | -€38,000 | -4.9% |
| Plant, machinery and equipment | 23 | €25,676 | €23,837 | -€1,839 | -7.2% |
| Furniture and vehicles | 24 | €14,734 | €13,684 | -€1,051 | -7.1% |
| Current assets | 29/58 | €3,408 | €12,330 | +€8,922 | +262% |
| Cash at bank and in hand | 54/58 | €3,408 | €11,570 | +€8,162 | +240% |
| Deferred charges and accrued income | 490/1 | - | €760 | +€760 | |
| Total equity and liabilities | 10/49 | €826,236 | €794,269 | -€31,967 | -3.9% |
| Equity | 10/15 | -€735,637 | -€707,746 | +€27,891 | +3.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€741,837 | -€713,946 | +€27,891 | +3.8% |
| Amounts payable | 17/49 | €1,561,873 | €1,502,015 | -€59,858 | -3.8% |
| Amounts payable after more than one year | 17 | €1,225,133 | €1,165,305 | -€59,827 | -4.9% |
| Financial debts | 170/4 | €1,220,633 | €1,160,805 | -€59,827 | -4.9% |
| Other amounts payable | 178/9 | €4,500 | €4,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €335,016 | €335,360 | +€344 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €58,397 | €59,827 | +€1,431 | +2.5% |
| Trade debts | 44 | €0 | €313 | +€313 | |
| Suppliers | 440/4 | €0 | €313 | +€313 | |
| Other amounts payable | 47/48 | €276,619 | €275,219 | -€1,400 | -0.5% |
| Accrued charges and deferred income | 492/3 | €1,725 | €1,350 | -€375 | -21.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,829 | €40,889 | +€61 | +0.1% |
| Other operating charges | 640/8 | €14,525 | €14,376 | -€149 | -1.0% |
| Gross operating margin | 9900 | €112,326 | €113,646 | +€1,321 | +1.2% |
| Operating profit (loss) | 9901 | €56,972 | €58,380 | +€1,408 | +2.5% |
| Financial charges | 65/66B | €31,970 | €30,490 | -€1,480 | -4.6% |
| Recurring financial charges | 65 | €31,970 | €30,490 | -€1,480 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | €25,003 | €27,891 | +€2,888 | +11.6% |
| Profit (loss) for the period | 9904 | €25,003 | €27,891 | +€2,888 | +11.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,003 | €27,891 | +€2,888 | +11.6% |
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 30 October 2026 via checked.be.