CONDIUS RETAIL: 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.
CONDIUS RETAIL
Largest movements
- Receivables within one year -€1.1m
down €1.1m (-99.3%), from €1.1m to €7,862
of which Other amounts receivable: -€1.1m
- Tangible fixed assets +€821,571
up €821,571 (+20.3%), from €4.1m to €4.9m
- Cash +€209,366
up €209,366 (+344.5%), from €60,773 to €270,140
mainly Receivables within one year (+€1.1m) and Depreciation (+€105,445)
- Debts after one year -€131,855
down €131,855 (-8.7%), from €1.5m to €1.4m
- Profit (loss) carried forward +€57,457
up €57,457 (+27.4%), from €209,415 to €266,872
- Gross operating margin +€27,920
up €27,920 (+12.7%), from €220,228 to €248,148
- Financial income -€15,559
down €15,559 (-98.0%), from €15,882 to €323
- Depreciation +€12,084
up €12,084 (+12.9%), from €93,360 to €105,445
- Financial charges -€4,624
down €4,624 (-7.1%), from €64,748 to €60,124
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 | €5,220,919 | €5,154,132 | -€66,787 | -1.3% |
| Fixed assets | 21/28 | €4,054,265 | €4,875,836 | +€821,571 | +20.3% |
| Tangible fixed assets | 22/27 | €4,054,265 | €4,875,836 | +€821,571 | +20.3% |
| Land and buildings | 22 | €4,054,265 | €4,875,836 | +€821,571 | +20.3% |
| Current assets | 29/58 | €1,166,654 | €278,296 | -€888,358 | -76.1% |
| Amounts receivable within one year | 40/41 | €1,098,469 | €7,862 | -€1.1m | -99.3% |
| Trade receivables | 40 | €3,670 | €7,778 | +€4,107 | +111.9% |
| Other amounts receivable | 41 | €1,094,799 | €85 | -€1.1m | -100.0% |
| Cash at bank and in hand | 54/58 | €60,773 | €270,140 | +€209,366 | +344.5% |
| Deferred charges and accrued income | 490/1 | €7,411 | €295 | -€7,117 | -96.0% |
| Total equity and liabilities | 10/49 | €5,220,919 | €5,154,132 | -€66,787 | -1.3% |
| Equity | 10/15 | €3,537,884 | €3,598,366 | +€60,481 | +1.7% |
| Contributions | 10/11 | €3,175,197 | €3,175,197 | = | 0.0% |
| Capital | 10 | €3,175,197 | €3,175,197 | = | 0.0% |
| Issued capital | 100 | €3,175,197 | €3,175,197 | = | 0.0% |
| Reserves | 13 | €153,272 | €156,296 | +€3,024 | +2.0% |
| Non-distributable reserves | 130/1 | €30,303 | €33,327 | +€3,024 | +10.0% |
| Legal reserve | 130 | €30,303 | €33,327 | +€3,024 | +10.0% |
| Distributable reserves | 133 | €122,969 | €122,969 | = | 0.0% |
| Profit (loss) carried forward | 14 | €209,415 | €266,872 | +€57,457 | +27.4% |
| Amounts payable | 17/49 | €1,683,034 | €1,555,766 | -€127,268 | -7.6% |
| Amounts payable after more than one year | 17 | €1,520,710 | €1,388,855 | -€131,855 | -8.7% |
| Financial debts | 170/4 | €1,520,710 | €1,388,855 | -€131,855 | -8.7% |
| Amounts payable within one year | 42/48 | €148,074 | €152,661 | +€4,587 | +3.1% |
| Current portion of amounts payable after more than one year | 42 | €127,027 | €131,855 | +€4,828 | +3.8% |
| Trade debts | 44 | €634 | €9,208 | +€8,574 | +1352.2% |
| Suppliers | 440/4 | €634 | €9,208 | +€8,574 | +1352.2% |
| Taxes, remuneration and social security | 45 | €20,413 | €11,598 | -€8,815 | -43.2% |
| Taxes | 450/3 | €20,413 | €11,598 | -€8,815 | -43.2% |
| Accrued charges and deferred income | 492/3 | €14,250 | €14,250 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €93,360 | €105,445 | +€12,084 | +12.9% |
| Other operating charges | 640/8 | €1,511 | €1,415 | -€96 | -6.4% |
| Gross operating margin | 9900 | €220,228 | €248,148 | +€27,920 | +12.7% |
| Operating profit (loss) | 9901 | €125,356 | €141,288 | +€15,932 | +12.7% |
| Financial income | 75/76B | €15,882 | €323 | -€15,559 | -98.0% |
| Recurring financial income | 75 | €15,882 | €323 | -€15,559 | -98.0% |
| Financial charges | 65/66B | €64,748 | €60,124 | -€4,624 | -7.1% |
| Recurring financial charges | 65 | €64,748 | €60,124 | -€4,624 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €76,490 | €81,487 | +€4,997 | +6.5% |
| Income taxes | 67/77 | €20,431 | €21,005 | +€574 | +2.8% |
| Profit (loss) for the period | 9904 | €56,059 | €60,481 | +€4,422 | +7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €56,059 | €60,481 | +€4,422 | +7.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.