What is the consistency concept in accounting?

compre the following two income statement prepare foor a sole trade who wishes to show themto the bank manager to justify continuation of an overdraft facility

YEAR END 3 DEC. 20X7

$ $

SALE REVENUE 25150

LESS:production cost 10000

seling admin 7000

17000

gross profit 8150

less interset 1000

7150

YEAR END 31 DEC 20X8

sale revenue less selling cost 221165

less production cost 10990

gross profit 11175

lss admini interest 31175

net profit 8000

which accounting concept is bering ignored here . justify your choice