CONSCOM: what changed
What changed
CONSCOM
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€3,645
2024 · €8,285-€4,640
Equity
€210,960
2024 · €219,460-€8,500
Cash
€29,731
2024 · €45,404-€15,673
Balance sheet total
€234,881
2024 · €243,653-€8,772
Largest movements
Assets
- Cash -€15,673
down €15,673 (-34.5%), from €45,404 to €29,731
mainly Investment in fixed assets (net) (-€22,151) and Contributions, distributions and other (-€12,145)
- Tangible fixed assets +€6,964
up €6,964 (+3.7%), from €190,450 to €197,414
of which Land and buildings: +€8,375
Equity and liabilities
- Reserves -€8,500
down €8,500 (-4.6%), from €183,460 to €174,960
of which Distributable reserves: -€8,500
Income statement
- Gross operating margin -€4,401
down €4,401 (-14.5%), from €30,396 to €25,995
- Taxes -€1,593
down €1,593 (-42.4%), from €3,756 to €2,163
- Depreciation +€1,448
up €1,448 (+10.5%), from €13,739 to €15,187
- Other operating charges +€306
up €306 (+6.2%), from €4,969 to €5,275
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€8,285
Gross operating margin
-€4,401
Depreciation
-€1,448
Other operating charges
-€306
Financial income
-€85
Financial charges
+€6
Taxes
+€1,593
Result 2025
€3,645
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€18,623
Investment
-€22,151
Financing
-€12,145
Cash 2024
€45,404
From operations (derived)
+€18,623
Net result for the year
+€3,645
Depreciation
+€15,187
Receivables within one year
-€377
Deferred charges and accrued income
+€440
Trade debts
-€118
Tax, wage and social debts
-€553
Other debts
+€210
Accrued charges and deferred income
+€190
Investment (derived)
-€22,151
Investment in fixed assets (net)
-€22,151
Financing
-€12,145
Contributions, distributions and other
-€12,145
Cash 2025
€29,731
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €243,653 | €234,881 | -€8,772 | -3.6% |
| Fixed assets | 21/28 | €190,450 | €197,414 | +€6,964 | +3.7% |
| Tangible fixed assets | 22/27 | €190,450 | €197,414 | +€6,964 | +3.7% |
| Land and buildings | 22 | €184,617 | €192,992 | +€8,375 | +4.5% |
| Furniture and vehicles | 24 | €1,644 | €4,422 | +€2,778 | +169% |
| Assets under construction and advance payments | 27 | €4,189 | €0 | -€4,189 | -100% |
| Current assets | 29/58 | €53,203 | €37,466 | -€15,736 | -29.6% |
| Amounts receivable within one year | 40/41 | €2,359 | €2,735 | +€377 | +16.0% |
| Trade receivables | 40 | €367 | €0 | -€367 | -100% |
| Other amounts receivable | 41 | €1,991 | €2,735 | +€744 | +37.3% |
| Current investments | 50/53 | €5,000 | €5,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €45,404 | €29,731 | -€15,673 | -34.5% |
| Deferred charges and accrued income | 490/1 | €440 | €0 | -€440 | -100% |
| Total equity and liabilities | 10/49 | €243,653 | €234,881 | -€8,772 | -3.6% |
| Equity | 10/15 | €219,460 | €210,960 | -€8,500 | -3.9% |
| Contributions | 10/11 | €36,000 | €36,000 | = | 0.0% |
| Reserves | 13 | €183,460 | €174,960 | -€8,500 | -4.6% |
| Non-distributable reserves | 130/1 | €3,600 | €3,600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,600 | €3,600 | = | 0.0% |
| Distributable reserves | 133 | €179,860 | €171,360 | -€8,500 | -4.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €24,193 | €23,921 | -€272 | -1.1% |
| Amounts payable after more than one year | 17 | €1,600 | €1,600 | = | 0.0% |
| Other amounts payable | 178/9 | €1,600 | €1,600 | = | 0.0% |
| Amounts payable within one year | 42/48 | €21,303 | €20,841 | -€462 | -2.2% |
| Trade debts | 44 | €231 | €113 | -€118 | -51.0% |
| Suppliers | 440/4 | €231 | €113 | -€118 | -51.0% |
| Taxes, remuneration and social security | 45 | €2,806 | €2,252 | -€553 | -19.7% |
| Taxes | 450/3 | €2,806 | €2,252 | -€553 | -19.7% |
| Other amounts payable | 47/48 | €18,266 | €18,476 | +€210 | +1.1% |
| Accrued charges and deferred income | 492/3 | €1,290 | €1,479 | +€190 | +14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,739 | €15,187 | +€1,448 | +10.5% |
| Other operating charges | 640/8 | €4,969 | €5,275 | +€306 | +6.2% |
| Gross operating margin | 9900 | €30,396 | €25,995 | -€4,401 | -14.5% |
| Operating profit (loss) | 9901 | €11,688 | €5,533 | -€6,155 | -52.7% |
| Financial income | 75/76B | €534 | €449 | -€85 | -15.9% |
| Recurring financial income | 75 | €534 | €449 | -€85 | -15.9% |
| Financial charges | 65/66B | €181 | €174 | -€6 | -3.5% |
| Recurring financial charges | 65 | €181 | €174 | -€6 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €12,041 | €5,808 | -€6,233 | -51.8% |
| Income taxes | 67/77 | €3,756 | €2,163 | -€1,593 | -42.4% |
| Profit (loss) for the period | 9904 | €8,285 | €3,645 | -€4,640 | -56.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,285 | €3,645 | -€4,640 | -56.0% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.