CONBEVO: 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.
CONBEVO
Largest movements
- Cash -€41,849
down €41,849 (-42.6%), from €98,214 to €56,365
mainly Contributions, distributions and other (-€1.3m) and Other debts (-€522,820)
- Receivables within one year -€39,600
down €39,600 (-55.7%), from €71,092 to €31,491
of which Other amounts receivable: -€20,814
- Debts after one year +€1.6m
up €1.6m (+221.2%), from €732,809 to €2.4m
of which Other amounts payable: +€1.7m
- Profit (loss) carried forward -€1.1m
down €1.1m (-100.0%), from €1.1m to €0
- Other debts -€522,820
down €522,820 (-55.1%), from €948,709 to €425,889
- Tax, wage and social debts -€67,885
down €67,885 (-56.0%), from €121,147 to €53,262
- Financial income -€227,040
down €227,040 (-100.0%), from €227,041 to €1
- Depreciation -€94,043
down €94,043 (-46.5%), from €202,313 to €108,270
- Gross operating margin +€65,331
up €65,331 (+15.7%), from €415,756 to €481,087
- Taxes +€40,697
up €40,697 (+104.3%), from €39,036 to €79,733
- Financial charges -€13,347
down €13,347 (-29.8%), from €44,848 to €31,501
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 | €3,072,487 | €3,019,036 | -€53,452 | -1.7% |
| Fixed assets | 21/28 | €2,901,348 | €2,931,179 | +€29,832 | +1.0% |
| Tangible fixed assets | 22/27 | €2,901,258 | €2,931,179 | +€29,922 | +1.0% |
| Land and buildings | 22 | €2,880,650 | €2,918,398 | +€37,748 | +1.3% |
| Plant, machinery and equipment | 23 | €347 | €0 | -€347 | -100.0% |
| Furniture and vehicles | 24 | €5,565 | €2,904 | -€2,661 | -47.8% |
| Other tangible fixed assets | 26 | €14,696 | €9,878 | -€4,818 | -32.8% |
| Financial fixed assets | 28 | €90 | €0 | -€90 | -100.0% |
| Current assets | 29/58 | €171,140 | €87,856 | -€83,284 | -48.7% |
| Amounts receivable within one year | 40/41 | €71,092 | €31,491 | -€39,600 | -55.7% |
| Trade receivables | 40 | €43,549 | €24,762 | -€18,787 | -43.1% |
| Other amounts receivable | 41 | €27,543 | €6,729 | -€20,814 | -75.6% |
| Cash at bank and in hand | 54/58 | €98,214 | €56,365 | -€41,849 | -42.6% |
| Deferred charges and accrued income | 490/1 | €1,834 | €0 | -€1,834 | -100.0% |
| Total equity and liabilities | 10/49 | €3,072,487 | €3,019,036 | -€53,452 | -1.7% |
| Equity | 10/15 | €1,121,319 | €20,405 | -€1.1m | -98.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,100,914 | €0 | -€1.1m | -100.0% |
| Amounts payable | 17/49 | €1,951,168 | €2,998,631 | +€1.0m | +53.7% |
| Amounts payable after more than one year | 17 | €732,809 | €2,353,470 | +€1.6m | +221.2% |
| Financial debts | 170/4 | €732,809 | €653,470 | -€79,338 | -10.8% |
| Other amounts payable | 178/9 | - | €1,700,000 | +€1.7m | |
| Amounts payable within one year | 42/48 | €1,159,632 | €567,104 | -€592,528 | -51.1% |
| Current portion of amounts payable after more than one year | 42 | €76,963 | €79,338 | +€2,375 | +3.1% |
| Financial debts | 43 | €658 | €114 | -€545 | -82.7% |
| Credit institutions | 430/8 | €658 | €114 | -€545 | -82.7% |
| Trade debts | 44 | €12,155 | €8,501 | -€3,654 | -30.1% |
| Suppliers | 440/4 | €12,155 | €8,501 | -€3,654 | -30.1% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €121,147 | €53,262 | -€67,885 | -56.0% |
| Taxes | 450/3 | €121,147 | €53,262 | -€67,885 | -56.0% |
| Other amounts payable | 47/48 | €948,709 | €425,889 | -€522,820 | -55.1% |
| Accrued charges and deferred income | 492/3 | €58,728 | €78,057 | +€19,329 | +32.9% |
| Non-recurring operating income | 76A | €500 | €0 | -€500 | -100.0% |
| Remuneration, social security and pensions | 62 | -€46 | €0 | +€46 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €202,313 | €108,270 | -€94,043 | -46.5% |
| Other operating charges | 640/8 | €15,777 | €13,263 | -€2,514 | -15.9% |
| Gross operating margin | 9900 | €415,756 | €481,087 | +€65,331 | +15.7% |
| Operating profit (loss) | 9901 | €197,713 | €359,554 | +€161,841 | +81.9% |
| Financial income | 75/76B | €227,041 | €1 | -€227,040 | -100.0% |
| Recurring financial income | 75 | €227,041 | €1 | -€227,040 | -100.0% |
| Financial charges | 65/66B | €44,848 | €31,501 | -€13,347 | -29.8% |
| Recurring financial charges | 65 | €44,848 | €31,501 | -€13,347 | -29.8% |
| Profit (loss) for the period before taxes | 9903 | €379,906 | €328,054 | -€51,851 | -13.6% |
| Income taxes | 67/77 | €39,036 | €79,733 | +€40,697 | +104.3% |
| Profit (loss) for the period | 9904 | €340,870 | €248,321 | -€92,549 | -27.2% |
| Profit (loss) for the period to be appropriated | 9905 | €340,870 | €248,321 | -€92,549 | -27.2% |
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.