CONA CONSULTING: 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.
CONA CONSULTING
Largest movements
- Cash +€174,146
up €174,146 (+170.2%), from €102,312 to €276,458
mainly Net result for the year (+€166,549) and Investment in fixed assets (net) (+€51,445)
- Tangible fixed assets -€53,064
down €53,064 (-94.6%), from €56,064 to €3,001
of which Leasing and similar rights: -€52,245
- Receivables within one year +€12,862
up €12,862 (+119.1%), from €10,799 to €23,661
of which Trade receivables: +€19,554
- Reserves +€166,549
up €166,549 (+271.6%), from €61,311 to €227,861
- Debts after one year -€40,464
down €40,464 (-100.0%), from €40,464 to €0
- Tax, wage and social debts +€39,965
up €39,965 (+439.3%), from €9,097 to €49,061
of which Taxes: +€40,965
- Other debts -€23,137
down €23,137 (-57.7%), from €40,109 to €16,972
- Current portion of long-term debt -€12,964
down €12,964 (-100.0%), from €12,964 to €0
- Gross operating margin +€97,296
up €97,296 (+92.5%), from €105,140 to €202,436
- Taxes +€29,431
up €29,431 (+160.1%), from €18,385 to €47,816
- Financial income +€25,913
up €25,913 (+70035.1%), from €37 to €25,950
- Depreciation -€17,011
down €17,011 (-95.4%), from €17,830 to €819
- Other operating charges +€4,159
up €4,159 (+131.3%), from €3,167 to €7,326
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 | €174,618 | €311,414 | +€136,796 | +78.3% |
| Fixed assets | 21/28 | €58,749 | €6,486 | -€52,264 | -89.0% |
| Tangible fixed assets | 22/27 | €56,064 | €3,001 | -€53,064 | -94.6% |
| Furniture and vehicles | 24 | €3,819 | €3,001 | -€819 | -21.4% |
| Leasing and similar rights | 25 | €52,245 | €0 | -€52,245 | -100.0% |
| Financial fixed assets | 28 | €2,685 | €3,485 | +€800 | +29.8% |
| Current assets | 29/58 | €115,869 | €304,929 | +€189,060 | +163.2% |
| Amounts receivable within one year | 40/41 | €10,799 | €23,661 | +€12,862 | +119.1% |
| Trade receivables | 40 | €2,178 | €21,732 | +€19,554 | +897.8% |
| Other amounts receivable | 41 | €8,621 | €1,929 | -€6,692 | -77.6% |
| Cash at bank and in hand | 54/58 | €102,312 | €276,458 | +€174,146 | +170.2% |
| Deferred charges and accrued income | 490/1 | €2,758 | €4,810 | +€2,052 | +74.4% |
| Total equity and liabilities | 10/49 | €174,618 | €311,414 | +€136,796 | +78.3% |
| Equity | 10/15 | €66,311 | €232,861 | +€166,549 | +251.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €61,311 | €227,861 | +€166,549 | +271.6% |
| Distributable reserves | 133 | €61,311 | €227,861 | +€166,549 | +271.6% |
| Amounts payable | 17/49 | €108,307 | €78,554 | -€29,753 | -27.5% |
| Amounts payable after more than one year | 17 | €40,464 | €0 | -€40,464 | -100.0% |
| Financial debts | 170/4 | €40,464 | €0 | -€40,464 | -100.0% |
| Amounts payable within one year | 42/48 | €67,843 | €77,005 | +€9,162 | +13.5% |
| Current portion of amounts payable after more than one year | 42 | €12,964 | €0 | -€12,964 | -100.0% |
| Financial debts | 43 | - | €1,283 | +€1,283 | |
| Credit institutions | 430/8 | - | €1,283 | +€1,283 | |
| Trade debts | 44 | €5,674 | €9,690 | +€4,016 | +70.8% |
| Suppliers | 440/4 | €5,674 | €9,690 | +€4,016 | +70.8% |
| Taxes, remuneration and social security | 45 | €9,097 | €49,061 | +€39,965 | +439.3% |
| Taxes | 450/3 | €8,097 | €49,061 | +€40,965 | +506.0% |
| Remuneration and social security | 454/9 | €1,000 | €0 | -€1,000 | -100.0% |
| Other amounts payable | 47/48 | €40,109 | €16,972 | -€23,137 | -57.7% |
| Accrued charges and deferred income | 492/3 | - | €1,548 | +€1,548 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,830 | €819 | -€17,011 | -95.4% |
| Other operating charges | 640/8 | €3,167 | €7,326 | +€4,159 | +131.3% |
| Gross operating margin | 9900 | €105,140 | €202,436 | +€97,296 | +92.5% |
| Operating profit (loss) | 9901 | €84,143 | €194,291 | +€110,148 | +130.9% |
| Financial income | 75/76B | €37 | €25,950 | +€25,913 | +70035.1% |
| Recurring financial income | 75 | €37 | €25,950 | +€25,913 | +70035.1% |
| Financial charges | 65/66B | €4,483 | €5,875 | +€1,392 | +31.1% |
| Recurring financial charges | 65 | €4,483 | €5,875 | +€1,392 | +31.1% |
| Profit (loss) for the period before taxes | 9903 | €79,697 | €214,366 | +€134,669 | +169.0% |
| Income taxes | 67/77 | €18,385 | €47,816 | +€29,431 | +160.1% |
| Profit (loss) for the period | 9904 | €61,311 | €166,549 | +€105,238 | +171.6% |
| Profit (loss) for the period to be appropriated | 9905 | €61,311 | €166,549 | +€105,238 | +171.6% |
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 2 October 2026 via checked.be.