CONOS: 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.
CONOS
Largest movements
- Tangible fixed assets -€11,159
down €11,159 (-9.3%), from €119,753 to €108,594
of which Furniture and vehicles: -€8,119
- Deferred charges and accrued income +€3,511
up €3,511 (+134.1%), from €2,617 to €6,128
- Receivables within one year +€2,953
up €2,953 (+149.5%), from €1,976 to €4,929
- Debts after one year -€17,795
down €17,795 (-37.8%), from €47,069 to €29,273
- Profit (loss) carried forward +€9,193
up €9,193 (+1671.9%), from €550 to €9,743
- Other debts +€6,587
up €6,587 (+17.7%), from €37,309 to €43,896
- Tax, wage and social debts -€3,142
no longer reported in 2024 (was €3,142)
- Depreciation +€6,417
up €6,417 (+108.9%), from €5,892 to €12,309
- Taxes -€2,977
down €2,977 (-53.9%), from €5,524 to €2,547
- Gross operating margin +€2,202
up €2,202 (+9.2%), from €24,022 to €26,224
- Other operating charges +€554
up €554 (+61.2%), from €905 to €1,459
- Financial charges +€417
up €417 (+139.1%), from €300 to €717
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €130,437 | €126,028 | -€4,409 | -3.4% |
| Fixed assets | 21/28 | €119,753 | €108,594 | -€11,159 | -9.3% |
| Tangible fixed assets | 22/27 | €119,753 | €108,594 | -€11,159 | -9.3% |
| Land and buildings | 22 | €66,935 | €65,095 | -€1,840 | -2.7% |
| Plant, machinery and equipment | 23 | €10,800 | €9,600 | -€1,200 | -11.1% |
| Furniture and vehicles | 24 | €42,018 | €33,899 | -€8,119 | -19.3% |
| Current assets | 29/58 | €10,684 | €17,434 | +€6,750 | +63.2% |
| Amounts receivable within one year | 40/41 | €1,976 | €4,929 | +€2,953 | +149.5% |
| Other amounts receivable | 41 | €1,976 | €4,929 | +€2,953 | +149.5% |
| Cash at bank and in hand | 54/58 | €6,091 | €6,377 | +€286 | +4.7% |
| Deferred charges and accrued income | 490/1 | €2,617 | €6,128 | +€3,511 | +134.1% |
| Total equity and liabilities | 10/49 | €130,437 | €126,028 | -€4,409 | -3.4% |
| Equity | 10/15 | €24,510 | €33,704 | +€9,193 | +37.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €20,961 | €20,961 | = | 0.0% |
| Distributable reserves | 133 | €20,961 | €20,961 | = | 0.0% |
| Profit (loss) carried forward | 14 | €550 | €9,743 | +€9,193 | +1671.9% |
| Amounts payable | 17/49 | €105,927 | €92,324 | -€13,603 | -12.8% |
| Amounts payable after more than one year | 17 | €47,069 | €29,273 | -€17,795 | -37.8% |
| Financial debts | 170/4 | €47,069 | €29,273 | -€17,795 | -37.8% |
| Amounts payable within one year | 42/48 | €58,858 | €63,051 | +€4,193 | +7.1% |
| Current portion of amounts payable after more than one year | 42 | €17,161 | €17,295 | +€134 | +0.8% |
| Trade debts | 44 | €1,245 | €1,859 | +€614 | +49.3% |
| Suppliers | 440/4 | €1,245 | €1,859 | +€614 | +49.3% |
| Taxes, remuneration and social security | 45 | €3,142 | - | -€3,142 | |
| Taxes | 450/3 | €3,142 | - | -€3,142 | |
| Other amounts payable | 47/48 | €37,309 | €43,896 | +€6,587 | +17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,892 | €12,309 | +€6,417 | +108.9% |
| Other operating charges | 640/8 | €905 | €1,459 | +€554 | +61.2% |
| Gross operating margin | 9900 | €24,022 | €26,224 | +€2,202 | +9.2% |
| Operating profit (loss) | 9901 | €17,226 | €12,457 | -€4,769 | -27.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €300 | €717 | +€417 | +139.1% |
| Recurring financial charges | 65 | €300 | €717 | +€417 | +139.1% |
| Profit (loss) for the period before taxes | 9903 | €16,926 | €11,740 | -€5,186 | -30.6% |
| Income taxes | 67/77 | €5,524 | €2,547 | -€2,977 | -53.9% |
| Profit (loss) for the period | 9904 | €11,402 | €9,193 | -€2,209 | -19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,402 | €9,193 | -€2,209 | -19.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.