CONESSENCE: 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.
CONESSENCE
Largest movements
- Receivables within one year -€140,987
down €140,987 (-75.1%), from €187,708 to €46,721
of which Trade receivables: -€140,987
- Tangible fixed assets -€111,942
down €111,942 (-6.9%), from €1.6m to €1.5m
of which Land and buildings: -€63,109
- Cash +€46,379
up €46,379 (+180.7%), from €25,667 to €72,046
mainly Receivables within one year (+€140,987) and Depreciation (+€139,993)
- Deferred charges and accrued income -€37,564
down €37,564 (-34.9%), from €107,544 to €69,980
- Trade debts -€146,378
down €146,378 (-46.3%), from €316,263 to €169,885
- Other debts +€113,950
up €113,950 (+218.7%), from €52,112 to €166,062
- Current portion of long-term debt -€95,506
down €95,506 (-41.3%), from €231,197 to €135,691
- Debts after one year -€87,092
down €87,092 (-7.5%), from €1.2m to €1.1m
- Accrued charges and deferred income -€21,685
down €21,685 (-88.4%), from €24,532 to €2,847
- Gross operating margin +€105,880
up €105,880 (+25.3%), from €419,139 to €525,019
- Staff costs +€62,469
up €62,469 (+23.8%), from €262,390 to €324,860
- Depreciation +€28,715
up €28,715 (+25.8%), from €111,278 to €139,993
- Taxes -€10,487
down €10,487 (-23.7%), from €44,330 to €33,843
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 | €1,948,233 | €1,704,048 | -€244,185 | -12.5% |
| Fixed assets | 21/28 | €1,627,315 | €1,515,301 | -€112,014 | -6.9% |
| Tangible fixed assets | 22/27 | €1,626,805 | €1,514,863 | -€111,942 | -6.9% |
| Land and buildings | 22 | €1,185,656 | €1,122,547 | -€63,109 | -5.3% |
| Plant, machinery and equipment | 23 | €3,044 | €1,097 | -€1,948 | -64.0% |
| Furniture and vehicles | 24 | €84,392 | €75,306 | -€9,087 | -10.8% |
| Other tangible fixed assets | 26 | €353,712 | €315,914 | -€37,798 | -10.7% |
| Financial fixed assets | 28 | €510 | €438 | -€72 | -14.1% |
| Current assets | 29/58 | €320,918 | €188,747 | -€132,171 | -41.2% |
| Amounts receivable within one year | 40/41 | €187,708 | €46,721 | -€140,987 | -75.1% |
| Trade receivables | 40 | €187,708 | €46,721 | -€140,987 | -75.1% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €25,667 | €72,046 | +€46,379 | +180.7% |
| Deferred charges and accrued income | 490/1 | €107,544 | €69,980 | -€37,564 | -34.9% |
| Total equity and liabilities | 10/49 | €1,948,233 | €1,704,048 | -€244,185 | -12.5% |
| Equity | 10/15 | €85,442 | €70,812 | -€14,629 | -17.1% |
| Contributions | 10/11 | €47,992 | €47,992 | = | 0.0% |
| Reserves | 13 | €37,450 | €22,820 | -€14,629 | -39.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €37,450 | €22,820 | -€14,629 | -39.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €1,862,791 | €1,633,235 | -€229,556 | -12.3% |
| Amounts payable after more than one year | 17 | €1,158,509 | €1,071,416 | -€87,092 | -7.5% |
| Financial debts | 170/4 | €1,158,509 | €1,071,416 | -€87,092 | -7.5% |
| Amounts payable within one year | 42/48 | €679,750 | €558,972 | -€120,778 | -17.8% |
| Current portion of amounts payable after more than one year | 42 | €231,197 | €135,691 | -€95,506 | -41.3% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €316,263 | €169,885 | -€146,378 | -46.3% |
| Suppliers | 440/4 | €316,263 | €169,885 | -€146,378 | -46.3% |
| Advances received on contracts in progress | 46 | - | €365 | +€365 | |
| Taxes, remuneration and social security | 45 | €80,178 | €86,969 | +€6,791 | +8.5% |
| Taxes | 450/3 | €60,919 | €59,624 | -€1,295 | -2.1% |
| Remuneration and social security | 454/9 | €19,259 | €27,346 | +€8,086 | +42.0% |
| Other amounts payable | 47/48 | €52,112 | €166,062 | +€113,950 | +218.7% |
| Accrued charges and deferred income | 492/3 | €24,532 | €2,847 | -€21,685 | -88.4% |
| Non-recurring operating income | 76A | €3,310 | €2,295 | -€1,014 | -30.6% |
| Remuneration, social security and pensions | 62 | €262,390 | €324,860 | +€62,469 | +23.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €111,278 | €139,993 | +€28,715 | +25.8% |
| Other operating charges | 640/8 | €6,985 | €4,931 | -€2,054 | -29.4% |
| Non-recurring operating charges | 66A | €985 | €0 | -€985 | -100.0% |
| Gross operating margin | 9900 | €419,139 | €525,019 | +€105,880 | +25.3% |
| Operating profit (loss) | 9901 | €37,500 | €55,235 | +€17,735 | +47.3% |
| Financial income | 75/76B | €851 | €463 | -€388 | -45.6% |
| Recurring financial income | 75 | €851 | €463 | -€388 | -45.6% |
| Financial charges | 65/66B | €33,896 | €36,484 | +€2,588 | +7.6% |
| Recurring financial charges | 65 | €33,896 | €36,484 | +€2,588 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €4,455 | €19,214 | +€14,759 | +331.3% |
| Income taxes | 67/77 | €44,330 | €33,843 | -€10,487 | -23.7% |
| Profit (loss) for the period | 9904 | -€39,875 | -€14,629 | +€25,246 | +63.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€39,875 | -€14,629 | +€25,246 | +63.3% |
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 7 October 2026 via checked.be.