CONDRUZIENNE: 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.
CONDRUZIENNE
Largest movements
- Cash +€2,717
up €2,717 (+104.0%), from €2,613 to €5,330
mainly Other debts (+€8,913) and Depreciation (+€5,303)
- Deferred charges and accrued income +€1,711
up €1,711 (+424.7%), from €403 to €2,114
- Other debts +€8,913
up €8,913 (+32.9%), from €27,087 to €36,000
- Debts after one year -€5,719
down €5,719 (-9.5%), from €60,260 to €54,541
- Gross operating margin -€2,029
down €2,029 (-17.3%), from €11,757 to €9,728
- Financial charges -€257
down €257 (-6.8%), from €3,778 to €3,521
- Other operating charges +€225
up €225 (+21.0%), from €1,072 to €1,297
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 | €133,892 | €137,246 | +€3,354 | +2.5% |
| Fixed assets | 21/28 | €104,675 | €103,724 | -€951 | -0.9% |
| Tangible fixed assets | 22/27 | €104,675 | €103,724 | -€951 | -0.9% |
| Land and buildings | 22 | €104,675 | €103,724 | -€951 | -0.9% |
| Current assets | 29/58 | €29,216 | €33,521 | +€4,305 | +14.7% |
| Amounts receivable within one year | 40/41 | €26,200 | €26,077 | -€123 | -0.5% |
| Trade receivables | 40 | €865 | €451 | -€414 | -47.8% |
| Other amounts receivable | 41 | €25,335 | €25,626 | +€291 | +1.1% |
| Cash at bank and in hand | 54/58 | €2,613 | €5,330 | +€2,717 | +104.0% |
| Deferred charges and accrued income | 490/1 | €403 | €2,114 | +€1,711 | +424.7% |
| Total equity and liabilities | 10/49 | €133,892 | €137,246 | +€3,354 | +2.5% |
| Equity | 10/15 | €40,091 | €39,706 | -€385 | -1.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,091 | €17,706 | -€385 | -2.1% |
| Amounts payable | 17/49 | €93,800 | €97,540 | +€3,739 | +4.0% |
| Amounts payable after more than one year | 17 | €60,260 | €54,541 | -€5,719 | -9.5% |
| Financial debts | 170/4 | €60,260 | €54,541 | -€5,719 | -9.5% |
| Amounts payable within one year | 42/48 | €33,540 | €42,999 | +€9,459 | +28.2% |
| Current portion of amounts payable after more than one year | 42 | €5,197 | €5,597 | +€400 | +7.7% |
| Trade debts | 44 | €1,256 | €1,402 | +€146 | +11.6% |
| Suppliers | 440/4 | €1,256 | €1,402 | +€146 | +11.6% |
| Other amounts payable | 47/48 | €27,087 | €36,000 | +€8,913 | +32.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,270 | €5,303 | +€33 | +0.6% |
| Other operating charges | 640/8 | €1,072 | €1,297 | +€225 | +21.0% |
| Gross operating margin | 9900 | €11,757 | €9,728 | -€2,029 | -17.3% |
| Operating profit (loss) | 9901 | €5,415 | €3,128 | -€2,287 | -42.2% |
| Financial income | 75/76B | €18 | €11 | -€6 | -36.2% |
| Recurring financial income | 75 | €18 | €11 | -€6 | -36.2% |
| Financial charges | 65/66B | €3,778 | €3,521 | -€257 | -6.8% |
| Recurring financial charges | 65 | €3,778 | €3,521 | -€257 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €1,655 | -€382 | -€2,037 | |
| Income taxes | 67/77 | - | €3 | +€3 | |
| Profit (loss) for the period | 9904 | €1,655 | -€385 | -€2,040 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,655 | -€385 | -€2,040 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.