CONICA: what changed
Two financial 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.
CONICA
Largest movements
- Tangible fixed assets -€44,621
down €44,621 (-22.0%), from €202,924 to €158,303
of which Furniture and vehicles: -€35,864
- Cash +€19,064
up €19,064 (+17.8%), from €107,362 to €126,426
mainly Depreciation (+€44,621) and Receivables within one year (+€18,745)
- Receivables within one year -€18,745
down €18,745 (-24.8%), from €75,619 to €56,874
of which Trade receivables: -€21,791
- Profit (loss) carried forward -€30,543
down €30,543 (-12.0%), from €254,321 to €223,778
- Debts after one year -€10,338
down €10,338 (-74.8%), from €13,813 to €3,475
- Trade debts -€7,163
down €7,163 (-44.3%), from €16,166 to €9,003
- Gross operating margin +€27,239
up €27,239, from -€3,964 to €23,275
- Write-downs -€9,465
down €9,465 (-100%), from €9,465 to €0
- Taxes -€2,994
down €2,994, from €0 to -€2,994
- Staff costs +€2,398
up €2,398, from €0 to €2,398
- Financial income +€1,108
up €1,108 (+382%), from €290 to €1,398
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.
Derived cash bridge
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 | €395,348 | €352,810 | -€42,538 | -10.8% |
| Fixed assets | 21/28 | €202,924 | €158,303 | -€44,621 | -22.0% |
| Tangible fixed assets | 22/27 | €202,924 | €158,303 | -€44,621 | -22.0% |
| Land and buildings | 22 | €111,671 | €104,402 | -€7,270 | -6.5% |
| Plant, machinery and equipment | 23 | €832 | €614 | -€217 | -26.2% |
| Furniture and vehicles | 24 | €87,760 | €51,896 | -€35,864 | -40.9% |
| Other tangible fixed assets | 26 | €2,661 | €1,391 | -€1,269 | -47.7% |
| Current assets | 29/58 | €192,424 | €194,507 | +€2,083 | +1.1% |
| Amounts receivable within one year | 40/41 | €75,619 | €56,874 | -€18,745 | -24.8% |
| Trade receivables | 40 | €51,023 | €29,232 | -€21,791 | -42.7% |
| Other amounts receivable | 41 | €24,596 | €27,642 | +€3,046 | +12.4% |
| Cash at bank and in hand | 54/58 | €107,362 | €126,426 | +€19,064 | +17.8% |
| Deferred charges and accrued income | 490/1 | €9,443 | €11,207 | +€1,763 | +18.7% |
| Total equity and liabilities | 10/49 | €395,348 | €352,810 | -€42,538 | -10.8% |
| Equity | 10/15 | €333,687 | €303,144 | -€30,543 | -9.2% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €17,393 | €17,393 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €11,195 | €11,195 | = | 0.0% |
| Profit (loss) carried forward | 14 | €254,321 | €223,778 | -€30,543 | -12.0% |
| Amounts payable | 17/49 | €61,661 | €49,665 | -€11,995 | -19.5% |
| Amounts payable after more than one year | 17 | €13,813 | €3,475 | -€10,338 | -74.8% |
| Financial debts | 170/4 | €13,813 | €3,475 | -€10,338 | -74.8% |
| Amounts payable within one year | 42/48 | €47,848 | €44,618 | -€3,230 | -6.8% |
| Current portion of amounts payable after more than one year | 42 | €10,209 | €10,338 | +€129 | +1.3% |
| Trade debts | 44 | €16,166 | €9,003 | -€7,163 | -44.3% |
| Suppliers | 440/4 | €16,166 | €9,003 | -€7,163 | -44.3% |
| Taxes, remuneration and social security | 45 | €14,773 | €18,005 | +€3,232 | +21.9% |
| Taxes | 450/3 | €14,773 | €18,005 | +€3,232 | +21.9% |
| Other amounts payable | 47/48 | €6,700 | €7,272 | +€572 | +8.5% |
| Accrued charges and deferred income | 492/3 | - | €1,572 | +€1,572 | |
| Remuneration, social security and pensions | 62 | €0 | €2,398 | +€2,398 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,975 | €44,621 | +€646 | +1.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €9,465 | €0 | -€9,465 | -100% |
| Other operating charges | 640/8 | €2,519 | €2,990 | +€470 | +18.7% |
| Non-recurring operating charges | 66A | €6,024 | €0 | -€6,024 | -100% |
| Gross operating margin | 9900 | -€3,964 | €23,275 | +€27,239 | |
| Operating profit (loss) | 9901 | -€65,948 | -€26,734 | +€39,214 | +59.5% |
| Financial income | 75/76B | €290 | €1,398 | +€1,108 | +382% |
| Recurring financial income | 75 | €290 | €1,398 | +€1,108 | +382% |
| Financial charges | 65/66B | €7,894 | €8,201 | +€306 | +3.9% |
| Recurring financial charges | 65 | €7,894 | €8,201 | +€306 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | -€73,552 | -€33,537 | +€40,016 | +54.4% |
| Income taxes | 67/77 | €0 | -€2,994 | -€2,994 | |
| Profit (loss) for the period | 9904 | -€73,552 | -€30,543 | +€43,009 | +58.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€73,552 | -€30,543 | +€43,009 | +58.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.