Conchita D.A.: 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.
Conchita D.A.
Largest movements
- Cash +€23,196
up €23,196 (+240%), from €9,668 to €32,863
mainly Net result for the year (+€9,058) and Accrued charges and deferred income (+€6,215)
- Reserves +€9,058
up €9,058 (+6.5%), from €139,298 to €148,356
- Financial charges +€2,403
up €2,403 (+17.3%), from €13,881 to €16,284
- Gross operating margin -€1,107
down €1,107 (-3.6%), from €30,752 to €29,645
- Taxes -€637
down €637 (-14.6%), from €4,367 to €3,730
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 | €639,916 | €662,089 | +€22,173 | +3.5% |
| Fixed assets | 21/28 | €618,125 | €618,125 | = | 0.0% |
| Financial fixed assets | 28 | €618,125 | €618,125 | = | 0.0% |
| Current assets | 29/58 | €21,791 | €43,964 | +€22,173 | +102% |
| Amounts receivable within one year | 40/41 | €11,523 | €10,890 | -€633 | -5.5% |
| Trade receivables | 40 | €10,890 | €10,890 | = | 0.0% |
| Other amounts receivable | 41 | €633 | - | -€633 | |
| Cash at bank and in hand | 54/58 | €9,668 | €32,863 | +€23,196 | +240% |
| Deferred charges and accrued income | 490/1 | €600 | €211 | -€389 | -64.9% |
| Total equity and liabilities | 10/49 | €639,916 | €662,089 | +€22,173 | +3.5% |
| Equity | 10/15 | €238,298 | €247,356 | +€9,058 | +3.8% |
| Contributions | 10/11 | €99,000 | €99,000 | = | 0.0% |
| Reserves | 13 | €139,298 | €148,356 | +€9,058 | +6.5% |
| Distributable reserves | 133 | €139,298 | €148,356 | +€9,058 | +6.5% |
| Amounts payable | 17/49 | €401,618 | €414,733 | +€13,115 | +3.3% |
| Amounts payable after more than one year | 17 | €345,000 | €345,000 | = | 0.0% |
| Other amounts payable | 178/9 | €345,000 | €345,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €18,378 | €25,279 | +€6,900 | +37.5% |
| Trade debts | 44 | €387 | €379 | -€9 | -2.3% |
| Suppliers | 440/4 | €387 | €379 | -€9 | -2.3% |
| Taxes, remuneration and social security | 45 | €621 | €4,350 | +€3,729 | +600% |
| Taxes | 450/3 | €621 | €4,350 | +€3,729 | +600% |
| Other amounts payable | 47/48 | €17,370 | €20,550 | +€3,180 | +18.3% |
| Accrued charges and deferred income | 492/3 | €38,240 | €44,455 | +€6,215 | +16.3% |
| Other operating charges | 640/8 | €566 | €573 | +€7 | +1.2% |
| Gross operating margin | 9900 | €30,752 | €29,645 | -€1,107 | -3.6% |
| Operating profit (loss) | 9901 | €30,186 | €29,072 | -€1,114 | -3.7% |
| Financial charges | 65/66B | €13,881 | €16,284 | +€2,403 | +17.3% |
| Recurring financial charges | 65 | €13,881 | €16,284 | +€2,403 | +17.3% |
| Profit (loss) for the period before taxes | 9903 | €16,305 | €12,788 | -€3,517 | -21.6% |
| Income taxes | 67/77 | €4,367 | €3,730 | -€637 | -14.6% |
| Profit (loss) for the period | 9904 | €11,938 | €9,058 | -€2,881 | -24.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,938 | €9,058 | -€2,881 | -24.1% |
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 30 October 2026 via checked.be.