ConLau: 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.
ConLau
Largest movements
- Receivables within one year -€5,600
down €5,600 (-25.4%), from €22,017 to €16,417
of which Trade receivables: -€5,160
- Deferred charges and accrued income +€5,262
up €5,262 (+311.3%), from €1,690 to €6,952
- Cash +€3,150
up €3,150 (+25.1%), from €12,554 to €15,704
mainly Net result for the year (+€18,916) and Depreciation (+€6,582)
- Reserves +€18,000
up €18,000 (+200.0%), from €9,000 to €27,000
- Other debts -€7,920
down €7,920 (-71.0%), from €11,156 to €3,236
- Debts after one year -€5,158
down €5,158 (-41.4%), from €12,449 to €7,291
- Tax, wage and social debts -€1,301
down €1,301 (-17.3%), from €7,503 to €6,202
- Accrued charges and deferred income -€843
no longer reported in 2025 (was €843)
- Gross operating margin -€9,876
down €9,876 (-21.5%), from €45,896 to €36,020
- Financial charges -€1,202
down €1,202 (-51.9%), from €2,315 to €1,113
- Taxes -€851
down €851 (-9.1%), from €9,325 to €8,474
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 | €64,713 | €67,888 | +€3,175 | +4.9% |
| Fixed assets | 21/28 | €28,452 | €28,815 | +€363 | +1.3% |
| Tangible fixed assets | 22/27 | €28,152 | €28,815 | +€663 | +2.4% |
| Furniture and vehicles | 24 | €19,036 | €22,262 | +€3,226 | +16.9% |
| Other tangible fixed assets | 26 | €9,116 | €6,553 | -€2,563 | -28.1% |
| Financial fixed assets | 28 | €300 | - | -€300 | |
| Current assets | 29/58 | €36,262 | €39,074 | +€2,812 | +7.8% |
| Amounts receivable within one year | 40/41 | €22,017 | €16,417 | -€5,600 | -25.4% |
| Trade receivables | 40 | €17,872 | €12,711 | -€5,160 | -28.9% |
| Other amounts receivable | 41 | €4,146 | €3,706 | -€440 | -10.6% |
| Cash at bank and in hand | 54/58 | €12,554 | €15,704 | +€3,150 | +25.1% |
| Deferred charges and accrued income | 490/1 | €1,690 | €6,952 | +€5,262 | +311.3% |
| Total equity and liabilities | 10/49 | €64,713 | €67,888 | +€3,175 | +4.9% |
| Equity | 10/15 | €27,600 | €45,600 | +€18,000 | +65.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €9,000 | €27,000 | +€18,000 | +200.0% |
| Distributable reserves | 133 | €9,000 | €27,000 | +€18,000 | +200.0% |
| Amounts payable | 17/49 | €37,113 | €22,288 | -€14,825 | -39.9% |
| Amounts payable after more than one year | 17 | €12,449 | €7,291 | -€5,158 | -41.4% |
| Financial debts | 170/4 | €12,449 | €7,291 | -€5,158 | -41.4% |
| Amounts payable within one year | 42/48 | €23,821 | €14,997 | -€8,824 | -37.0% |
| Current portion of amounts payable after more than one year | 42 | €4,906 | €5,158 | +€252 | +5.1% |
| Trade debts | 44 | €256 | €402 | +€145 | +56.6% |
| Suppliers | 440/4 | €256 | €402 | +€145 | +56.6% |
| Taxes, remuneration and social security | 45 | €7,503 | €6,202 | -€1,301 | -17.3% |
| Taxes | 450/3 | €7,503 | €6,202 | -€1,301 | -17.3% |
| Other amounts payable | 47/48 | €11,156 | €3,236 | -€7,920 | -71.0% |
| Accrued charges and deferred income | 492/3 | €843 | - | -€843 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,573 | €6,582 | +€9 | +0.1% |
| Other operating charges | 640/8 | €660 | €953 | +€293 | +44.4% |
| Gross operating margin | 9900 | €45,896 | €36,020 | -€9,876 | -21.5% |
| Operating profit (loss) | 9901 | €38,663 | €28,485 | -€10,178 | -26.3% |
| Financial income | 75/76B | €21 | €17 | -€3 | -15.8% |
| Recurring financial income | 75 | €21 | €17 | -€3 | -15.8% |
| Financial charges | 65/66B | €2,315 | €1,113 | -€1,202 | -51.9% |
| Recurring financial charges | 65 | €2,315 | €1,113 | -€1,202 | -51.9% |
| Profit (loss) for the period before taxes | 9903 | €36,369 | €27,390 | -€8,979 | -24.7% |
| Income taxes | 67/77 | €9,325 | €8,474 | -€851 | -9.1% |
| Profit (loss) for the period | 9904 | €27,044 | €18,916 | -€8,128 | -30.1% |
| Profit (loss) for the period to be appropriated | 9905 | €27,044 | €18,916 | -€8,128 | -30.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.