CONIGLIO CONSULTING: 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.
CONIGLIO CONSULTING
Largest movements
- Cash +€29,928
up €29,928 (+91.9%), from €32,581 to €62,509
mainly Other debts (+€85,564) and Net result for the year (+€25,885)
- Receivables within one year -€3,993
down €3,993 (-9.0%), from €44,254 to €40,261
- Other debts +€85,564
up €85,564 (+3,152%), from €2,715 to €88,279
- Profit (loss) carried forward -€74,115
down €74,115 (-85.0%), from €87,217 to €13,101
- Tax, wage and social debts +€14,828
up €14,828 (+4,223%), from €351 to €15,179
- Gross operating margin -€3,695
down €3,695 (-9.8%), from €37,746 to €34,051
- Taxes -€644
down €644 (-7.8%), from €8,247 to €7,602
- Financial income +€476
up €476 (+3,409%), from €14 to €490
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 | €92,708 | €119,692 | +€26,984 | +29.1% |
| Fixed assets | 21/28 | €117 | €1,192 | +€1,075 | +923% |
| Tangible fixed assets | 22/27 | €117 | €1,192 | +€1,075 | +923% |
| Furniture and vehicles | 24 | €117 | €1,192 | +€1,075 | +923% |
| Current assets | 29/58 | €92,592 | €118,500 | +€25,908 | +28.0% |
| Amounts receivable within one year | 40/41 | €44,254 | €40,261 | -€3,993 | -9.0% |
| Other amounts receivable | 41 | €44,254 | €40,261 | -€3,993 | -9.0% |
| Current investments | 50/53 | €15,730 | €15,730 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €32,581 | €62,509 | +€29,928 | +91.9% |
| Deferred charges and accrued income | 490/1 | €27 | - | -€27 | |
| Total equity and liabilities | 10/49 | €92,708 | €119,692 | +€26,984 | +29.1% |
| Equity | 10/15 | €89,217 | €15,101 | -€74,115 | -83.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,217 | €13,101 | -€74,115 | -85.0% |
| Amounts payable | 17/49 | €3,492 | €104,591 | +€101,099 | +2,895% |
| Amounts payable within one year | 42/48 | €3,492 | €104,591 | +€101,099 | +2,895% |
| Trade debts | 44 | €426 | €1,133 | +€707 | +166% |
| Suppliers | 440/4 | €426 | €1,133 | +€707 | +166% |
| Taxes, remuneration and social security | 45 | €351 | €15,179 | +€14,828 | +4,223% |
| Taxes | 450/3 | €351 | €15,179 | +€14,828 | +4,223% |
| Other amounts payable | 47/48 | €2,715 | €88,279 | +€85,564 | +3,152% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €413 | €440 | +€27 | +6.6% |
| Other operating charges | 640/8 | €576 | €400 | -€177 | -30.7% |
| Gross operating margin | 9900 | €37,746 | €34,051 | -€3,695 | -9.8% |
| Operating profit (loss) | 9901 | €36,756 | €33,210 | -€3,546 | -9.6% |
| Financial income | 75/76B | €14 | €490 | +€476 | +3,409% |
| Recurring financial income | 75 | €14 | €490 | +€476 | +3,409% |
| Financial charges | 65/66B | €354 | €213 | -€140 | -39.7% |
| Recurring financial charges | 65 | €354 | €213 | -€140 | -39.7% |
| Profit (loss) for the period before taxes | 9903 | €36,417 | €33,487 | -€2,930 | -8.0% |
| Income taxes | 67/77 | €8,247 | €7,602 | -€644 | -7.8% |
| Profit (loss) for the period | 9904 | €28,170 | €25,885 | -€2,286 | -8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €28,170 | €25,885 | -€2,286 | -8.1% |
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 24 October 2026 via checked.be.