CONPER: 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.
CONPER
Largest movements
- Cash -€155
no longer reported in 2025 (was €155)
mainly Net result for the year (-€253) and Other debts (-€155)
- Profit (loss) carried forward -€253
down €253 (-0.4%), from -€72,157 to -€72,410
- Trade debts +€253
up €253 (+81.2%), from €312 to €565
- Other debts -€155
down €155 (-8.2%), from €1,884 to €1,729
- Gross operating margin -€189
down €189 (-293.7%), from -€64 to -€253
- Financial charges -€135
no longer reported in 2025 (was €135)
- Other operating charges -€52
no longer reported in 2025 (was €52)
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 | €189 | €34 | -€155 | -82.1% |
| Current assets | 29/58 | €189 | €34 | -€155 | -82.1% |
| Amounts receivable within one year | 40/41 | €34 | €34 | = | 0.0% |
| Other amounts receivable | 41 | €34 | €34 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €155 | - | -€155 | |
| Total equity and liabilities | 10/49 | €189 | €34 | -€155 | -82.1% |
| Equity | 10/15 | -€2,007 | -€2,260 | -€253 | -12.6% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €63,750 | €63,750 | = | 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 | €61,890 | €61,890 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,157 | -€72,410 | -€253 | -0.4% |
| Amounts payable | 17/49 | €2,196 | €2,294 | +€98 | +4.5% |
| Amounts payable within one year | 42/48 | €2,196 | €2,294 | +€98 | +4.5% |
| Trade debts | 44 | €312 | €565 | +€253 | +81.2% |
| Suppliers | 440/4 | €312 | €565 | +€253 | +81.2% |
| Other amounts payable | 47/48 | €1,884 | €1,729 | -€155 | -8.2% |
| Other operating charges | 640/8 | €52 | - | -€52 | |
| Gross operating margin | 9900 | -€64 | -€253 | -€189 | -293.7% |
| Operating profit (loss) | 9901 | -€116 | -€253 | -€137 | -118.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €135 | - | -€135 | |
| Recurring financial charges | 65 | €135 | - | -€135 | |
| Profit (loss) for the period before taxes | 9903 | -€251 | -€253 | -€2 | -0.8% |
| Profit (loss) for the period | 9904 | -€251 | -€253 | -€2 | -0.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€251 | -€253 | -€2 | -0.8% |
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 28 September 2026 via checked.be.