CONBEMA: 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.
CONBEMA
Largest movements
- Cash +€25,776
up €25,776 (+30.1%), from €85,525 to €111,302
mainly Net result for the year (+€52,416) and Depreciation (+€36,133)
- Tangible fixed assets -€19,997
down €19,997 (-28.1%), from €71,132 to €51,135
of which Land and buildings: -€15,121
- Receivables within one year -€12,053
down €12,053 (-23.9%), from €50,474 to €38,421
of which Trade receivables: -€16,335
- Reserves +€31,979
up €31,979 (+12.3%), from €259,012 to €290,991
of which Distributable reserves: +€31,979
- Debts after one year -€21,125
down €21,125 (-49.1%), from €42,998 to €21,873
- Tax, wage and social debts -€10,566
down €10,566 (-44.3%), from €23,859 to €13,293
- Current portion of long-term debt -€7,172
down €7,172 (-25.3%), from €28,297 to €21,125
- Gross operating margin -€12,538
down €12,538 (-9.6%), from €130,618 to €118,080
- Taxes -€3,965
down €3,965 (-13.4%), from €29,609 to €25,644
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 | €361,179 | €355,685 | -€5,494 | -1.5% |
| Fixed assets | 21/28 | €71,132 | €51,135 | -€19,997 | -28.1% |
| Tangible fixed assets | 22/27 | €71,132 | €51,135 | -€19,997 | -28.1% |
| Land and buildings | 22 | €32,762 | €17,641 | -€15,121 | -46.2% |
| Plant, machinery and equipment | 23 | €19,125 | €27,453 | +€8,328 | +43.5% |
| Furniture and vehicles | 24 | €19,244 | €6,041 | -€13,203 | -68.6% |
| Current assets | 29/58 | €290,048 | €304,551 | +€14,503 | +5.0% |
| Amounts receivable within one year | 40/41 | €50,474 | €38,421 | -€12,053 | -23.9% |
| Trade receivables | 40 | €21,163 | €4,828 | -€16,335 | -77.2% |
| Other amounts receivable | 41 | €29,311 | €33,593 | +€4,282 | +14.6% |
| Current investments | 50/53 | €150,000 | €150,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €85,525 | €111,302 | +€25,776 | +30.1% |
| Deferred charges and accrued income | 490/1 | €4,049 | €4,828 | +€779 | +19.2% |
| Total equity and liabilities | 10/49 | €361,179 | €355,685 | -€5,494 | -1.5% |
| Equity | 10/15 | €265,212 | €297,191 | +€31,979 | +12.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €259,012 | €290,991 | +€31,979 | +12.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €257,152 | €289,131 | +€31,979 | +12.4% |
| Amounts payable | 17/49 | €95,967 | €58,495 | -€37,472 | -39.0% |
| Amounts payable after more than one year | 17 | €42,998 | €21,873 | -€21,125 | -49.1% |
| Financial debts | 170/4 | €42,998 | €21,873 | -€21,125 | -49.1% |
| Amounts payable within one year | 42/48 | €52,368 | €36,013 | -€16,355 | -31.2% |
| Current portion of amounts payable after more than one year | 42 | €28,297 | €21,125 | -€7,172 | -25.3% |
| Trade debts | 44 | €213 | €1,595 | +€1,383 | +650.4% |
| Suppliers | 440/4 | €213 | €1,595 | +€1,383 | +650.4% |
| Taxes, remuneration and social security | 45 | €23,859 | €13,293 | -€10,566 | -44.3% |
| Taxes | 450/3 | €23,859 | €13,293 | -€10,566 | -44.3% |
| Accrued charges and deferred income | 492/3 | €602 | €609 | +€7 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,887 | €36,133 | +€247 | +0.7% |
| Other operating charges | 640/8 | €1,830 | €1,885 | +€55 | +3.0% |
| Gross operating margin | 9900 | €130,618 | €118,080 | -€12,538 | -9.6% |
| Operating profit (loss) | 9901 | €92,901 | €80,061 | -€12,840 | -13.8% |
| Financial charges | 65/66B | €2,933 | €2,001 | -€932 | -31.8% |
| Recurring financial charges | 65 | €2,933 | €2,001 | -€932 | -31.8% |
| Profit (loss) for the period before taxes | 9903 | €89,968 | €78,060 | -€11,908 | -13.2% |
| Income taxes | 67/77 | €29,609 | €25,644 | -€3,965 | -13.4% |
| Profit (loss) for the period | 9904 | €60,358 | €52,416 | -€7,943 | -13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €60,358 | €52,416 | -€7,943 | -13.2% |
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 4 October 2026 via checked.be.