CONDROZ CONSEILS: 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.
CONDROZ CONSEILS
Largest movements
- Receivables within one year -€11,576
down €11,576 (-3.3%), from €351,529 to €339,953
of which Other amounts receivable: -€11,576
- Tangible fixed assets -€7,819
down €7,819 (-5.3%), from €147,585 to €139,766
- Reserves -€15,727
down €15,727 (-5.6%), from €279,688 to €263,961
of which Distributable reserves: -€12,000
- Profit (loss) carried forward -€8,084
down €8,084 (-97.3%), from €8,309 to €226
- Trade debts +€6,683
new in 2025: €6,683
- Gross operating margin -€14,111
down €14,111, from €4,400 to -€9,711
- Other operating charges +€4,640
up €4,640 (+105.8%), from €4,384 to €9,025
- Financial charges -€1,862
down €1,862 (-97.4%), from €1,911 to €49
- Financial income -€186
down €186 (-17.5%), from €1,061 to €874
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 | €509,530 | €490,884 | -€18,647 | -3.7% |
| Fixed assets | 21/28 | €147,585 | €139,766 | -€7,819 | -5.3% |
| Tangible fixed assets | 22/27 | €147,585 | €139,766 | -€7,819 | -5.3% |
| Land and buildings | 22 | €147,585 | €139,766 | -€7,819 | -5.3% |
| Current assets | 29/58 | €361,945 | €351,118 | -€10,827 | -3.0% |
| Amounts receivable within one year | 40/41 | €351,529 | €339,953 | -€11,576 | -3.3% |
| Trade receivables | 40 | €331,241 | €331,241 | = | 0.0% |
| Other amounts receivable | 41 | €20,288 | €8,713 | -€11,576 | -57.1% |
| Cash at bank and in hand | 54/58 | €9,869 | €10,745 | +€876 | +8.9% |
| Deferred charges and accrued income | 490/1 | €547 | €419 | -€128 | -23.3% |
| Total equity and liabilities | 10/49 | €509,530 | €490,884 | -€18,647 | -3.7% |
| Equity | 10/15 | €363,766 | €339,956 | -€23,810 | -6.5% |
| Contributions | 10/11 | €75,769 | €75,769 | = | 0.0% |
| Reserves | 13 | €279,688 | €263,961 | -€15,727 | -5.6% |
| Non-distributable reserves | 130/1 | €7,577 | €7,577 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,577 | €7,577 | = | 0.0% |
| Tax-exempt reserves | 132 | €62,111 | €58,384 | -€3,727 | -6.0% |
| Distributable reserves | 133 | €210,000 | €198,000 | -€12,000 | -5.7% |
| Profit (loss) carried forward | 14 | €8,309 | €226 | -€8,084 | -97.3% |
| Provisions and deferred taxes | 16 | €31,982 | €30,063 | -€1,919 | -6.0% |
| Deferred taxes | 168 | €31,982 | €30,063 | -€1,919 | -6.0% |
| Amounts payable | 17/49 | €113,781 | €120,864 | +€7,083 | +6.2% |
| Amounts payable after more than one year | 17 | €3,600 | €3,600 | = | 0.0% |
| Other amounts payable | 178/9 | €3,600 | €3,600 | = | 0.0% |
| Amounts payable within one year | 42/48 | €110,181 | €117,264 | +€7,083 | +6.4% |
| Trade debts | 44 | - | €6,683 | +€6,683 | |
| Suppliers | 440/4 | - | €6,683 | +€6,683 | |
| Other amounts payable | 47/48 | €110,181 | €110,581 | +€400 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,819 | €7,819 | = | 0.0% |
| Other operating charges | 640/8 | €4,384 | €9,025 | +€4,640 | +105.8% |
| Gross operating margin | 9900 | €4,400 | -€9,711 | -€14,111 | |
| Operating profit (loss) | 9901 | -€7,804 | -€26,555 | -€18,751 | -240.3% |
| Financial income | 75/76B | €1,061 | €874 | -€186 | -17.5% |
| Recurring financial income | 75 | €1,061 | €874 | -€186 | -17.5% |
| Financial charges | 65/66B | €1,911 | €49 | -€1,862 | -97.4% |
| Recurring financial charges | 65 | €1,911 | €49 | -€1,862 | -97.4% |
| Profit (loss) for the period before taxes | 9903 | -€8,654 | -€25,729 | -€17,075 | -197.3% |
| Transfer from deferred taxes | 780 | €1,919 | €1,919 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€6,735 | -€23,810 | -€17,075 | -253.5% |
| Transfer from tax-exempt reserves | 789 | €3,727 | €3,727 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,008 | -€20,084 | -€17,075 | -567.6% |
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 8 October 2026 via checked.be.