CONICS: 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.
CONICS
Largest movements
- Cash +€82,843
up €82,843 (+42.8%), from €193,775 to €276,618
mainly Net result for the year (+€106,397) and Depreciation (+€54,558)
- Tangible fixed assets +€52,564
up €52,564 (+38.5%), from €136,651 to €189,216
- Receivables within one year +€34,013
up €34,013 (+18.5%), from €183,485 to €217,498
of which Trade receivables: +€30,910
- Deferred charges and accrued income +€11,457
up €11,457 (+130.2%), from €8,801 to €20,258
- Reserves +€106,397
up €106,397 (+69.1%), from €154,032 to €260,429
- Tax, wage and social debts +€42,563
up €42,563 (+40.4%), from €105,351 to €147,915
of which Remuneration and social security: +€40,335
- Current portion of long-term debt +€20,681
up €20,681 (+65.2%), from €31,698 to €52,379
- Accrued charges and deferred income +€16,086
up €16,086 (+21.6%), from €74,328 to €90,413
- Trade debts -€13,705
down €13,705 (-23.0%), from €59,506 to €45,801
- Gross operating margin +€217,295
up €217,295 (+37.9%), from €572,917 to €790,212
- Staff costs +€169,798
up €169,798 (+41.4%), from €410,390 to €580,188
- Depreciation +€26,829
up €26,829 (+96.8%), from €27,729 to €54,558
- Taxes +€8,897
up €8,897 (+27.8%), from €32,023 to €40,920
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 | €522,712 | €703,590 | +€180,878 | +34.6% |
| Fixed assets | 21/28 | €136,651 | €189,216 | +€52,564 | +38.5% |
| Tangible fixed assets | 22/27 | €136,651 | €189,216 | +€52,564 | +38.5% |
| Furniture and vehicles | 24 | €136,651 | €189,216 | +€52,564 | +38.5% |
| Current assets | 29/58 | €386,061 | €514,374 | +€128,314 | +33.2% |
| Amounts receivable within one year | 40/41 | €183,485 | €217,498 | +€34,013 | +18.5% |
| Trade receivables | 40 | €171,508 | €202,418 | +€30,910 | +18.0% |
| Other amounts receivable | 41 | €11,977 | €15,080 | +€3,103 | +25.9% |
| Cash at bank and in hand | 54/58 | €193,775 | €276,618 | +€82,843 | +42.8% |
| Deferred charges and accrued income | 490/1 | €8,801 | €20,258 | +€11,457 | +130.2% |
| Total equity and liabilities | 10/49 | €522,712 | €703,590 | +€180,878 | +34.6% |
| Equity | 10/15 | €160,232 | €266,629 | +€106,397 | +66.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €154,032 | €260,429 | +€106,397 | +69.1% |
| Distributable reserves | 133 | €154,032 | €260,429 | +€106,397 | +69.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €362,480 | €436,961 | +€74,481 | +20.5% |
| Amounts payable after more than one year | 17 | €74,579 | €86,421 | +€11,843 | +15.9% |
| Financial debts | 170/4 | €74,579 | €86,421 | +€11,843 | +15.9% |
| Amounts payable within one year | 42/48 | €213,573 | €260,126 | +€46,553 | +21.8% |
| Current portion of amounts payable after more than one year | 42 | €31,698 | €52,379 | +€20,681 | +65.2% |
| Trade debts | 44 | €59,506 | €45,801 | -€13,705 | -23.0% |
| Suppliers | 440/4 | €59,506 | €45,801 | -€13,705 | -23.0% |
| Taxes, remuneration and social security | 45 | €105,351 | €147,915 | +€42,563 | +40.4% |
| Taxes | 450/3 | €35,019 | €37,247 | +€2,228 | +6.4% |
| Remuneration and social security | 454/9 | €70,332 | €110,667 | +€40,335 | +57.3% |
| Other amounts payable | 47/48 | €17,019 | €14,032 | -€2,986 | -17.5% |
| Accrued charges and deferred income | 492/3 | €74,328 | €90,413 | +€16,086 | +21.6% |
| Remuneration, social security and pensions | 62 | €410,390 | €580,188 | +€169,798 | +41.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,729 | €54,558 | +€26,829 | +96.8% |
| Other operating charges | 640/8 | €499 | €1,487 | +€987 | +197.7% |
| Non-recurring operating charges | 66A | - | €885 | +€885 | |
| Gross operating margin | 9900 | €572,917 | €790,212 | +€217,295 | +37.9% |
| Operating profit (loss) | 9901 | €134,299 | €153,095 | +€18,796 | +14.0% |
| Financial income | 75/76B | €431 | €293 | -€138 | -32.0% |
| Recurring financial income | 75 | €431 | €293 | -€138 | -32.0% |
| Financial charges | 65/66B | €3,309 | €6,071 | +€2,762 | +83.5% |
| Recurring financial charges | 65 | €3,309 | €6,071 | +€2,762 | +83.5% |
| Profit (loss) for the period before taxes | 9903 | €131,421 | €147,317 | +€15,896 | +12.1% |
| Income taxes | 67/77 | €32,023 | €40,920 | +€8,897 | +27.8% |
| Profit (loss) for the period | 9904 | €99,398 | €106,397 | +€6,999 | +7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €99,398 | €106,397 | +€6,999 | +7.0% |
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 3 October 2026 via checked.be.