CONDUCTA: 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.
CONDUCTA
Largest movements
- Receivables within one year -€13,442
down €13,442 (-36.0%), from €37,343 to €23,902
of which Trade receivables: -€12,304
- Cash -€9,351
down €9,351 (-70.9%), from €13,185 to €3,834
mainly Net result for the year (-€41,411) and Deferred charges and accrued income (-€2,458)
- Tangible fixed assets -€4,390
down €4,390 (-22.8%), from €19,228 to €14,838
of which Other tangible fixed assets: -€2,916
- Deferred charges and accrued income +€2,458
up €2,458 (+120.8%), from €2,034 to €4,492
- Profit (loss) carried forward -€39,552
down €39,552, from €1,313 to -€38,238
- Accrued charges and deferred income +€8,380
up €8,380 (+300.0%), from €2,793 to €11,173
- Trade debts +€8,305
up €8,305 (+59.3%), from €13,994 to €22,299
- Reserves -€1,859
down €1,859 (-8.7%), from €21,430 to €19,571
- Tax, wage and social debts +€764
up €764 (+7.4%), from €10,349 to €11,113
of which Remuneration and social security: +€2,895
- Gross operating margin -€37,346
down €37,346 (-79.2%), from €47,170 to €9,823
- Staff costs +€5,907
up €5,907 (+15.1%), from €39,233 to €45,140
- Taxes -€1,461
down €1,461 (-91.8%), from €1,590 to €130
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 | €71,790 | €47,065 | -€24,725 | -34.4% |
| Fixed assets | 21/28 | €19,228 | €14,838 | -€4,390 | -22.8% |
| Tangible fixed assets | 22/27 | €19,228 | €14,838 | -€4,390 | -22.8% |
| Plant, machinery and equipment | 23 | €629 | €249 | -€380 | -60.4% |
| Furniture and vehicles | 24 | €1,945 | €851 | -€1,094 | -56.2% |
| Other tangible fixed assets | 26 | €16,654 | €13,738 | -€2,916 | -17.5% |
| Current assets | 29/58 | €52,563 | €32,227 | -€20,335 | -38.7% |
| Amounts receivable within one year | 40/41 | €37,343 | €23,902 | -€13,442 | -36.0% |
| Trade receivables | 40 | €35,836 | €23,532 | -€12,304 | -34.3% |
| Other amounts receivable | 41 | €1,508 | €370 | -€1,137 | -75.4% |
| Cash at bank and in hand | 54/58 | €13,185 | €3,834 | -€9,351 | -70.9% |
| Deferred charges and accrued income | 490/1 | €2,034 | €4,492 | +€2,458 | +120.8% |
| Total equity and liabilities | 10/49 | €71,790 | €47,065 | -€24,725 | -34.4% |
| Equity | 10/15 | €41,335 | -€75 | -€41,411 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €21,430 | €19,571 | -€1,859 | -8.7% |
| Distributable reserves | 133 | €21,430 | €19,571 | -€1,859 | -8.7% |
| Profit (loss) carried forward | 14 | €1,313 | -€38,238 | -€39,552 | |
| Amounts payable | 17/49 | €30,455 | €47,141 | +€16,686 | +54.8% |
| Amounts payable within one year | 42/48 | €27,662 | €35,967 | +€8,306 | +30.0% |
| Trade debts | 44 | €13,994 | €22,299 | +€8,305 | +59.3% |
| Suppliers | 440/4 | €13,994 | €22,299 | +€8,305 | +59.3% |
| Taxes, remuneration and social security | 45 | €10,349 | €11,113 | +€764 | +7.4% |
| Taxes | 450/3 | €8,623 | €6,493 | -€2,130 | -24.7% |
| Remuneration and social security | 454/9 | €1,726 | €4,621 | +€2,895 | +167.7% |
| Other amounts payable | 47/48 | €3,318 | €2,555 | -€763 | -23.0% |
| Accrued charges and deferred income | 492/3 | €2,793 | €11,173 | +€8,380 | +300.0% |
| Remuneration, social security and pensions | 62 | €39,233 | €45,140 | +€5,907 | +15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,443 | €4,390 | -€53 | -1.2% |
| Other operating charges | 640/8 | €1,051 | €970 | -€81 | -7.7% |
| Gross operating margin | 9900 | €47,170 | €9,823 | -€37,346 | -79.2% |
| Operating profit (loss) | 9901 | €2,443 | -€40,676 | -€43,119 | |
| Financial income | 75/76B | €0 | €5 | +€5 | +5633.3% |
| Recurring financial income | 75 | €0 | €5 | +€5 | +5633.3% |
| Financial charges | 65/66B | €728 | €610 | -€118 | -16.2% |
| Recurring financial charges | 65 | €728 | €610 | -€118 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €1,715 | -€41,281 | -€42,996 | |
| Income taxes | 67/77 | €1,590 | €130 | -€1,461 | -91.8% |
| Profit (loss) for the period | 9904 | €124 | -€41,411 | -€41,535 | |
| Profit (loss) for the period to be appropriated | 9905 | €124 | -€41,411 | -€41,535 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.