Co-naissance: what changed
Two fiscal 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.
Co-naissance
Largest movements
- Receivables within one year +€13,418
new in 2025: €13,418
- Profit (loss) carried forward +€22,651
up €22,651 (+9.4%), from €241,191 to €263,842
- Tax, wage and social debts -€12,147
down €12,147 (-47.9%), from €25,385 to €13,238
of which Taxes: -€8,807
- Gross operating margin -€114,125
down €114,125 (-78.4%), from €145,581 to €31,456
- Taxes -€24,590
down €24,590 (-78.9%), from €31,172 to €6,582
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.
Cash bridge derived
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 | €275,124 | €286,299 | +€11,175 | +4.1% |
| Fixed assets | 21/28 | €3,523 | €3,594 | +€71 | +2.0% |
| Tangible fixed assets | 22/27 | €3,523 | €3,594 | +€71 | +2.0% |
| Furniture and vehicles | 24 | €1,363 | €434 | -€929 | -68.1% |
| Other tangible fixed assets | 26 | €2,160 | €3,160 | +€1,000 | +46.3% |
| Current assets | 29/58 | €271,601 | €282,704 | +€11,104 | +4.1% |
| Amounts receivable within one year | 40/41 | - | €13,418 | +€13,418 | |
| Other amounts receivable | 41 | - | €13,418 | +€13,418 | |
| Cash at bank and in hand | 54/58 | €271,490 | €269,173 | -€2,317 | -0.9% |
| Deferred charges and accrued income | 490/1 | €111 | €113 | +€3 | +2.3% |
| Total equity and liabilities | 10/49 | €275,124 | €286,299 | +€11,175 | +4.1% |
| Equity | 10/15 | €246,191 | €268,842 | +€22,651 | +9.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €241,191 | €263,842 | +€22,651 | +9.4% |
| Amounts payable | 17/49 | €28,932 | €17,456 | -€11,476 | -39.7% |
| Amounts payable within one year | 42/48 | €28,932 | €17,456 | -€11,476 | -39.7% |
| Trade debts | 44 | €2,879 | €2,672 | -€207 | -7.2% |
| Suppliers | 440/4 | €2,879 | €2,672 | -€207 | -7.2% |
| Taxes, remuneration and social security | 45 | €25,385 | €13,238 | -€12,147 | -47.9% |
| Taxes | 450/3 | €21,405 | €12,598 | -€8,807 | -41.1% |
| Remuneration and social security | 454/9 | €3,980 | €640 | -€3,340 | -83.9% |
| Other amounts payable | 47/48 | €669 | €1,547 | +€878 | +131.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,126 | €929 | -€197 | -17.5% |
| Gross operating margin | 9900 | €145,581 | €31,456 | -€114,125 | -78.4% |
| Operating profit (loss) | 9901 | €144,455 | €30,527 | -€113,928 | -78.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -81.8% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -81.8% |
| Financial charges | 65/66B | €1,157 | €1,294 | +€137 | +11.9% |
| Recurring financial charges | 65 | €1,157 | €1,294 | +€137 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | €143,298 | €29,233 | -€114,066 | -79.6% |
| Income taxes | 67/77 | €31,172 | €6,582 | -€24,590 | -78.9% |
| Profit (loss) for the period | 9904 | €112,126 | €22,651 | -€89,475 | -79.8% |
| Profit (loss) for the period to be appropriated | 9905 | €112,126 | €22,651 | -€89,475 | -79.8% |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.