CONPAT: 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.
CONPAT
Largest movements
- Tangible fixed assets -€2,170
down €2,170 (-37.5%), from €5,781 to €3,611
- Cash +€1,301
up €1,301, from €0 to €1,301
mainly Net result for the year (+€6,056) and Depreciation (+€2,170)
- Trade debts -€10,368
down €10,368 (-50.5%), from €20,516 to €10,147
- Profit (loss) carried forward +€6,056
up €6,056, from -€256 to €5,800
- Tax, wage and social debts +€1,268
up €1,268 (+2,644%), from €48 to €1,316
- Short-term financial debts +€1,238
up €1,238 (+14.3%), from €8,685 to €9,923
- Financial income +€10,260
up €10,260 (+800%), from €1,282 to €11,543
- Depreciation +€1,951
up €1,951 (+890%), from €219 to €2,170
- Taxes +€1,408
new in 2025: €1,408
- Gross operating margin +€357
up €357 (+95.7%), from €373 to €731
- Other operating charges +€35
up €35 (+3.7%), from €937 to €972
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 | €64,508 | €63,336 | -€1,172 | -1.8% |
| Fixed assets | 21/28 | €8,481 | €6,311 | -€2,170 | -25.6% |
| Tangible fixed assets | 22/27 | €5,781 | €3,611 | -€2,170 | -37.5% |
| Furniture and vehicles | 24 | €5,781 | €3,611 | -€2,170 | -37.5% |
| Financial fixed assets | 28 | €2,700 | €2,700 | = | 0.0% |
| Current assets | 29/58 | €56,027 | €57,025 | +€998 | +1.8% |
| Amounts receivable after more than one year | 29 | €25,000 | €25,000 | = | 0.0% |
| Other amounts receivable | 291 | €25,000 | €25,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €2,873 | €2,873 | = | 0.0% |
| Stocks | 30/36 | €2,873 | €2,873 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €28,154 | €27,851 | -€303 | -1.1% |
| Trade receivables | 40 | €8,766 | €8,496 | -€270 | -3.1% |
| Other amounts receivable | 41 | €19,388 | €19,355 | -€33 | -0.2% |
| Cash at bank and in hand | 54/58 | €0 | €1,301 | +€1,301 | |
| Total equity and liabilities | 10/49 | €64,508 | €63,336 | -€1,172 | -1.8% |
| Equity | 10/15 | €35,260 | €41,316 | +€6,056 | +17.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €16,915 | €16,915 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €15,055 | €15,055 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€256 | €5,800 | +€6,056 | |
| Amounts payable | 17/49 | €29,249 | €22,021 | -€7,228 | -24.7% |
| Amounts payable within one year | 42/48 | €29,249 | €22,021 | -€7,228 | -24.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €8,685 | €9,923 | +€1,238 | +14.3% |
| Credit institutions | 430/8 | €8,685 | €9,923 | +€1,238 | +14.3% |
| Trade debts | 44 | €20,516 | €10,147 | -€10,368 | -50.5% |
| Suppliers | 440/4 | €20,516 | €10,147 | -€10,368 | -50.5% |
| Taxes, remuneration and social security | 45 | €48 | €1,316 | +€1,268 | +2,644% |
| Taxes | 450/3 | €48 | €1,316 | +€1,268 | +2,644% |
| Other amounts payable | 47/48 | - | €634 | +€634 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €219 | €2,170 | +€1,951 | +890% |
| Other operating charges | 640/8 | €937 | €972 | +€35 | +3.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €373 | €731 | +€357 | +95.7% |
| Operating profit (loss) | 9901 | -€783 | -€2,411 | -€1,628 | -208% |
| Financial income | 75/76B | €1,282 | €11,543 | +€10,260 | +800% |
| Recurring financial income | 75 | €1,282 | €11,543 | +€10,260 | +800% |
| Financial charges | 65/66B | €1,690 | €1,668 | -€22 | -1.3% |
| Recurring financial charges | 65 | €1,690 | €1,668 | -€22 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,190 | €7,463 | +€8,654 | |
| Income taxes | 67/77 | - | €1,408 | +€1,408 | |
| Profit (loss) for the period | 9904 | -€1,190 | €6,056 | +€7,246 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,190 | €6,056 | +€7,246 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.