B-CON: 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.
B-CON
Largest movements
- Cash -€28,792
down €28,792 (-16.6%), from €173,174 to €144,381
mainly Other debts (-€27,365) and Net result for the year (-€10,254)
- Deferred charges and accrued income +€2,864
up €2,864 (+207%), from €1,386 to €4,250
- Other debts -€27,365
down €27,365 (-71.5%), from €38,268 to €10,903
- Contributions +€12,400
up €12,400 (+200%), from €6,200 to €18,600
- Profit (loss) carried forward -€10,254
down €10,254 (-82.0%), from €12,512 to €2,258
- Accrued charges and deferred income -€2,640
down €2,640 (-29.8%), from €8,847 to €6,206
- Purchases and services +€57,636
new in 2025: €57,636
- Turnover +€43,565
new in 2025: €43,565
- Gross operating margin -€8,905
down €8,905, from €360 to -€8,545
- Financial income -€2,525
down €2,525 (-61.2%), from €4,126 to €1,601
- Financial charges -€1,615
down €1,615 (-96.7%), from €1,670 to €55
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 | €204,799 | €175,126 | -€29,673 | -14.5% |
| Fixed assets | 21/28 | €5,274 | €3,302 | -€1,972 | -37.4% |
| Tangible fixed assets | 22/27 | €5,274 | €3,302 | -€1,972 | -37.4% |
| Land and buildings | 22 | €3,178 | €2,600 | -€578 | -18.2% |
| Furniture and vehicles | 24 | €2,096 | €703 | -€1,394 | -66.5% |
| Current assets | 29/58 | €199,524 | €171,824 | -€27,701 | -13.9% |
| Amounts receivable within one year | 40/41 | €2,667 | €1,813 | -€854 | -32.0% |
| Trade receivables | 40 | €690 | - | -€690 | |
| Other amounts receivable | 41 | €1,977 | €1,813 | -€164 | -8.3% |
| Current investments | 50/53 | €22,298 | €21,380 | -€918 | -4.1% |
| Cash at bank and in hand | 54/58 | €173,174 | €144,381 | -€28,792 | -16.6% |
| Deferred charges and accrued income | 490/1 | €1,386 | €4,250 | +€2,864 | +207% |
| Total equity and liabilities | 10/49 | €204,799 | €175,126 | -€29,673 | -14.5% |
| Equity | 10/15 | €152,549 | €154,695 | +€2,146 | +1.4% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Reserves | 13 | €133,837 | €133,837 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €131,977 | €131,977 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,512 | €2,258 | -€10,254 | -82.0% |
| Amounts payable | 17/49 | €52,250 | €20,431 | -€31,819 | -60.9% |
| Amounts payable within one year | 42/48 | €43,403 | €14,225 | -€29,178 | -67.2% |
| Trade debts | 44 | €1,778 | - | -€1,778 | |
| Suppliers | 440/4 | €1,778 | - | -€1,778 | |
| Taxes, remuneration and social security | 45 | €3,357 | €3,321 | -€36 | -1.1% |
| Taxes | 450/3 | €3,357 | €1,694 | -€1,663 | -49.5% |
| Remuneration and social security | 454/9 | - | €1,628 | +€1,628 | |
| Other amounts payable | 47/48 | €38,268 | €10,903 | -€27,365 | -71.5% |
| Accrued charges and deferred income | 492/3 | €8,847 | €6,206 | -€2,640 | -29.8% |
| Turnover | 70 | - | €43,565 | +€43,565 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €57,636 | +€57,636 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,377 | €1,972 | -€405 | -17.0% |
| Other operating charges | 640/8 | €780 | €802 | +€22 | +2.8% |
| Gross operating margin | 9900 | €360 | -€8,545 | -€8,905 | |
| Operating profit (loss) | 9901 | -€2,797 | -€11,320 | -€8,522 | -305% |
| Financial income | 75/76B | €4,126 | €1,601 | -€2,525 | -61.2% |
| Recurring financial income | 75 | €4,126 | €1,601 | -€2,525 | -61.2% |
| Financial charges | 65/66B | €1,670 | €55 | -€1,615 | -96.7% |
| Recurring financial charges | 65 | €1,670 | €55 | -€1,615 | -96.7% |
| Profit (loss) for the period before taxes | 9903 | -€341 | -€9,774 | -€9,432 | -2,763% |
| Income taxes | 67/77 | €416 | €480 | +€64 | +15.5% |
| Profit (loss) for the period | 9904 | -€757 | -€10,254 | -€9,497 | -1,254% |
| Profit (loss) for the period to be appropriated | 9905 | -€757 | -€10,254 | -€9,497 | -1,254% |
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 13 October 2026 via checked.be.