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
- Receivables within one year -€15,019
down €15,019 (-67.1%), from €22,399 to €7,380
- Cash +€11,031
up €11,031 (+80.1%), from €13,777 to €24,808
mainly Receivables within one year (+€15,019) and Depreciation (+€13,007)
- Tangible fixed assets -€9,811
down €9,811 (-21.2%), from €46,345 to €36,533
of which Furniture and vehicles: -€10,782
- Other debts -€20,785
down €20,785 (-48.0%), from €43,303 to €22,518
- Reserves +€5,750
up €5,750 (+20.5%), from €28,000 to €33,750
- Trade debts +€863
up €863 (+34.6%), from €2,494 to €3,357
- Gross operating margin -€24,383
down €24,383 (-48.8%), from €49,956 to €25,573
- Taxes -€4,109
down €4,109 (-46.5%), from €8,838 to €4,729
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 | €85,850 | €72,180 | -€13,670 | -15.9% |
| Fixed assets | 21/28 | €46,345 | €36,533 | -€9,811 | -21.2% |
| Tangible fixed assets | 22/27 | €46,345 | €36,533 | -€9,811 | -21.2% |
| Plant, machinery and equipment | 23 | €2,834 | €3,804 | +€970 | +34.2% |
| Furniture and vehicles | 24 | €43,511 | €32,729 | -€10,782 | -24.8% |
| Current assets | 29/58 | €39,505 | €35,646 | -€3,859 | -9.8% |
| Amounts receivable within one year | 40/41 | €22,399 | €7,380 | -€15,019 | -67.1% |
| Trade receivables | 40 | €22,399 | €7,380 | -€15,019 | -67.1% |
| Current investments | 50/53 | €100 | €100 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €13,777 | €24,808 | +€11,031 | +80.1% |
| Deferred charges and accrued income | 490/1 | €3,229 | €3,358 | +€129 | +4.0% |
| Total equity and liabilities | 10/49 | €85,850 | €72,180 | -€13,670 | -15.9% |
| Equity | 10/15 | €32,107 | €38,137 | +€6,030 | +18.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €28,000 | €33,750 | +€5,750 | +20.5% |
| Distributable reserves | 133 | €28,000 | €33,750 | +€5,750 | +20.5% |
| Profit (loss) carried forward | 14 | -€15,893 | -€15,613 | +€280 | +1.8% |
| Amounts payable | 17/49 | €53,743 | €34,043 | -€19,700 | -36.7% |
| Amounts payable within one year | 42/48 | €53,743 | €34,043 | -€19,700 | -36.7% |
| Trade debts | 44 | €2,494 | €3,357 | +€863 | +34.6% |
| Suppliers | 440/4 | €2,494 | €3,357 | +€863 | +34.6% |
| Taxes, remuneration and social security | 45 | €7,946 | €8,168 | +€222 | +2.8% |
| Taxes | 450/3 | €7,946 | €8,168 | +€222 | +2.8% |
| Other amounts payable | 47/48 | €43,303 | €22,518 | -€20,785 | -48.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,038 | €13,007 | -€32 | -0.2% |
| Other operating charges | 640/8 | €1,454 | €1,765 | +€311 | +21.4% |
| Gross operating margin | 9900 | €49,956 | €25,573 | -€24,383 | -48.8% |
| Operating profit (loss) | 9901 | €35,464 | €10,802 | -€24,662 | -69.5% |
| Financial income | 75/76B | €18 | - | -€18 | |
| Recurring financial income | 75 | €18 | - | -€18 | |
| Financial charges | 65/66B | €71 | €43 | -€28 | -39.8% |
| Recurring financial charges | 65 | €71 | €43 | -€28 | -39.8% |
| Profit (loss) for the period before taxes | 9903 | €35,411 | €10,759 | -€24,652 | -69.6% |
| Income taxes | 67/77 | €8,838 | €4,729 | -€4,109 | -46.5% |
| Profit (loss) for the period | 9904 | €26,572 | €6,030 | -€20,542 | -77.3% |
| Profit (loss) for the period to be appropriated | 9905 | €26,572 | €6,030 | -€20,542 | -77.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.