CON-SCIENCIA: 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.
CON-SCIENCIA
Largest movements
- Receivables within one year +€16,644
up €16,644 (+104%), from €15,958 to €32,602
of which Trade receivables: +€10,292
- Deferred charges and accrued income -€4,604
down €4,604 (-24.6%), from €18,750 to €14,146
- Cash +€4,514
up €4,514 (+40.1%), from €11,257 to €15,770
mainly Net result for the year (+€25,291) and Deferred charges and accrued income (+€4,604)
- Tangible fixed assets -€1,611
down €1,611 (-57.7%), from €2,793 to €1,182
of which Furniture and vehicles: -€1,611
- Reserves +€25,291
up €25,291 (+50.0%), from €50,610 to €75,902
- Other debts -€8,191
down €8,191 (-56.4%), from €14,534 to €6,343
- Tax, wage and social debts -€1,244
down €1,244 (-29.3%), from €4,251 to €3,007
- Gross operating margin +€47,033
up €47,033, from -€16,646 to €30,387
- Other operating charges -€2,187
down €2,187 (-78.0%), from €2,805 to €618
- Taxes +€1,082
up €1,082 (+661%), from €164 to €1,246
- Financial charges -€788
down €788 (-31.1%), from €2,531 to €1,743
- Financial income +€366
up €366 (+6,097%), from €6 to €372
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 | €78,757 | €93,700 | +€14,942 | +19.0% |
| Fixed assets | 21/28 | €2,793 | €1,182 | -€1,611 | -57.7% |
| Tangible fixed assets | 22/27 | €2,793 | €1,182 | -€1,611 | -57.7% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €2,793 | €1,182 | -€1,611 | -57.7% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €75,964 | €92,518 | +€16,553 | +21.8% |
| Amounts receivable within one year | 40/41 | €15,958 | €32,602 | +€16,644 | +104% |
| Trade receivables | 40 | €15,744 | €26,036 | +€10,292 | +65.4% |
| Other amounts receivable | 41 | €214 | €6,566 | +€6,352 | +2,971% |
| Current investments | 50/53 | €30,000 | €30,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,257 | €15,770 | +€4,514 | +40.1% |
| Deferred charges and accrued income | 490/1 | €18,750 | €14,146 | -€4,604 | -24.6% |
| Total equity and liabilities | 10/49 | €78,757 | €93,700 | +€14,942 | +19.0% |
| Equity | 10/15 | €55,610 | €80,902 | +€25,291 | +45.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €50,610 | €75,902 | +€25,291 | +50.0% |
| Distributable reserves | 133 | €50,610 | €75,902 | +€25,291 | +50.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €23,147 | €12,798 | -€10,349 | -44.7% |
| Amounts payable within one year | 42/48 | €22,043 | €11,791 | -€10,252 | -46.5% |
| Trade debts | 44 | €3,258 | €2,442 | -€816 | -25.1% |
| Suppliers | 440/4 | €3,258 | €2,442 | -€816 | -25.1% |
| Taxes, remuneration and social security | 45 | €4,251 | €3,007 | -€1,244 | -29.3% |
| Taxes | 450/3 | €4,251 | €3,007 | -€1,244 | -29.3% |
| Other amounts payable | 47/48 | €14,534 | €6,343 | -€8,191 | -56.4% |
| Accrued charges and deferred income | 492/3 | €1,104 | €1,007 | -€97 | -8.8% |
| Remuneration, social security and pensions | 62 | - | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,662 | €1,611 | -€51 | -3.1% |
| Other operating charges | 640/8 | €2,805 | €618 | -€2,187 | -78.0% |
| Gross operating margin | 9900 | -€16,646 | €30,387 | +€47,033 | |
| Operating profit (loss) | 9901 | -€21,114 | €27,908 | +€49,022 | |
| Financial income | 75/76B | €6 | €372 | +€366 | +6,097% |
| Recurring financial income | 75 | €6 | €372 | +€366 | +6,097% |
| Financial charges | 65/66B | €2,531 | €1,743 | -€788 | -31.1% |
| Recurring financial charges | 65 | €2,531 | €1,743 | -€788 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | -€23,639 | €26,537 | +€50,176 | |
| Income taxes | 67/77 | €164 | €1,246 | +€1,082 | +661% |
| Profit (loss) for the period | 9904 | -€23,802 | €25,291 | +€49,094 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,802 | €25,291 | +€49,094 |
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 14 October 2026 via checked.be.