CON FORM: 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.
CON FORM
Largest movements
- Cash +€8,101
up €8,101 (+34.3%), from €23,620 to €31,721
mainly Net result for the year (+€22,771) and Depreciation (+€6,178)
- Receivables within one year +€2,635
up €2,635 (+36.9%), from €7,144 to €9,779
of which Other amounts receivable: +€5,686
- Tangible fixed assets -€1,814
down €1,814 (-7.7%), from €23,555 to €21,741
of which Furniture and vehicles: -€4,399
- Intangible fixed assets -€800
down €800 (-13.4%), from €5,990 to €5,190
- Profit (loss) carried forward +€7,771
up €7,771 (+11101.4%), from €70 to €7,841
- Other debts +€3,759
up €3,759 (+19.6%), from €19,199 to €22,958
- Tax, wage and social debts -€3,403
down €3,403 (-22.5%), from €15,122 to €11,719
of which Taxes: -€3,293
- Gross operating margin +€40,718
up €40,718 (+71.3%), from €57,145 to €97,863
- Staff costs +€31,579
up €31,579 (+150.3%), from €21,005 to €52,584
- Depreciation +€2,945
up €2,945 (+91.1%), from €3,233 to €6,178
- Taxes +€1,020
up €1,020 (+8.5%), from €11,973 to €12,993
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 | €65,550 | €74,172 | +€8,622 | +13.2% |
| Fixed assets | 21/28 | €31,645 | €29,031 | -€2,614 | -8.3% |
| Intangible fixed assets | 21 | €5,990 | €5,190 | -€800 | -13.4% |
| Tangible fixed assets | 22/27 | €23,555 | €21,741 | -€1,814 | -7.7% |
| Plant, machinery and equipment | 23 | €5,595 | €8,180 | +€2,585 | +46.2% |
| Furniture and vehicles | 24 | €17,960 | €13,561 | -€4,399 | -24.5% |
| Financial fixed assets | 28 | €2,100 | €2,100 | = | 0.0% |
| Current assets | 29/58 | €33,905 | €45,141 | +€11,236 | +33.1% |
| Amounts receivable within one year | 40/41 | €7,144 | €9,779 | +€2,635 | +36.9% |
| Trade receivables | 40 | €4,755 | €1,704 | -€3,051 | -64.2% |
| Other amounts receivable | 41 | €2,389 | €8,075 | +€5,686 | +238.0% |
| Cash at bank and in hand | 54/58 | €23,620 | €31,721 | +€8,101 | +34.3% |
| Deferred charges and accrued income | 490/1 | €3,141 | €3,641 | +€500 | +15.9% |
| Total equity and liabilities | 10/49 | €65,550 | €74,172 | +€8,622 | +13.2% |
| Equity | 10/15 | €27,484 | €35,255 | +€7,771 | +28.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €15,014 | €15,014 | = | 0.0% |
| Distributable reserves | 133 | €15,014 | €15,014 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70 | €7,841 | +€7,771 | +11101.4% |
| Amounts payable | 17/49 | €38,066 | €38,917 | +€851 | +2.2% |
| Amounts payable within one year | 42/48 | €38,001 | €38,850 | +€849 | +2.2% |
| Trade debts | 44 | €3,680 | €4,173 | +€493 | +13.4% |
| Suppliers | 440/4 | €3,680 | €4,173 | +€493 | +13.4% |
| Taxes, remuneration and social security | 45 | €15,122 | €11,719 | -€3,403 | -22.5% |
| Taxes | 450/3 | €7,033 | €3,740 | -€3,293 | -46.8% |
| Remuneration and social security | 454/9 | €8,089 | €7,979 | -€110 | -1.4% |
| Other amounts payable | 47/48 | €19,199 | €22,958 | +€3,759 | +19.6% |
| Accrued charges and deferred income | 492/3 | €65 | €67 | +€2 | +3.1% |
| Non-recurring operating income | 76A | €1,871 | - | -€1,871 | |
| Remuneration, social security and pensions | 62 | €21,005 | €52,584 | +€31,579 | +150.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,233 | €6,178 | +€2,945 | +91.1% |
| Other operating charges | 640/8 | €1,029 | €1,869 | +€840 | +81.6% |
| Gross operating margin | 9900 | €57,145 | €97,863 | +€40,718 | +71.3% |
| Operating profit (loss) | 9901 | €31,878 | €37,232 | +€5,354 | +16.8% |
| Financial income | 75/76B | €2 | €11 | +€9 | +450.0% |
| Recurring financial income | 75 | €2 | €11 | +€9 | +450.0% |
| Financial charges | 65/66B | €1,644 | €1,479 | -€165 | -10.0% |
| Recurring financial charges | 65 | €1,644 | €1,479 | -€165 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €30,236 | €35,764 | +€5,528 | +18.3% |
| Income taxes | 67/77 | €11,973 | €12,993 | +€1,020 | +8.5% |
| Profit (loss) for the period | 9904 | €18,263 | €22,771 | +€4,508 | +24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,263 | €22,771 | +€4,508 | +24.7% |
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 8 October 2026 via checked.be.