Conre Smart Consulting: 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.
Conre Smart Consulting
Largest movements
- Cash +€75,129
up €75,129 (+82.8%), from €90,706 to €165,835
mainly Net result for the year (+€47,805) and Depreciation (+€19,579)
- Tangible fixed assets -€18,012
down €18,012 (-33.7%), from €53,449 to €35,437
of which Furniture and vehicles: -€17,412
- Receivables within one year -€8,473
down €8,473 (-63.6%), from €13,313 to €4,840
of which Trade receivables: -€7,777
- Reserves +€47,805
up €47,805 (+52.5%), from €91,141 to €138,946
- Tax, wage and social debts -€16,741
down €16,741 (-45.5%), from €36,779 to €20,038
- Other debts +€13,431
up €13,431 (+54.8%), from €24,527 to €37,959
- Accrued charges and deferred income +€4,440
up €4,440 (+444.0%), from €1,000 to €5,440
- Gross operating margin -€48,243
down €48,243 (-35.4%), from €136,396 to €88,153
- Taxes -€18,029
down €18,029 (-49.0%), from €36,779 to €18,750
- Depreciation +€12,451
up €12,451 (+174.7%), from €7,127 to €19,579
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 | €159,188 | €208,142 | +€48,953 | +30.8% |
| Fixed assets | 21/28 | €53,449 | €35,437 | -€18,012 | -33.7% |
| Tangible fixed assets | 22/27 | €53,449 | €35,437 | -€18,012 | -33.7% |
| Plant, machinery and equipment | 23 | €2,572 | €1,972 | -€600 | -23.3% |
| Furniture and vehicles | 24 | €50,878 | €33,465 | -€17,412 | -34.2% |
| Current assets | 29/58 | €105,739 | €172,704 | +€66,965 | +63.3% |
| Amounts receivable within one year | 40/41 | €13,313 | €4,840 | -€8,473 | -63.6% |
| Trade receivables | 40 | €12,617 | €4,840 | -€7,777 | -61.6% |
| Other amounts receivable | 41 | €696 | - | -€696 | |
| Cash at bank and in hand | 54/58 | €90,706 | €165,835 | +€75,129 | +82.8% |
| Deferred charges and accrued income | 490/1 | €1,720 | €2,030 | +€310 | +18.0% |
| Total equity and liabilities | 10/49 | €159,188 | €208,142 | +€48,953 | +30.8% |
| Equity | 10/15 | €96,141 | €143,946 | +€47,805 | +49.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €91,141 | €138,946 | +€47,805 | +52.5% |
| Distributable reserves | 133 | €91,141 | €138,946 | +€47,805 | +52.5% |
| Amounts payable | 17/49 | €63,047 | €64,196 | +€1,148 | +1.8% |
| Amounts payable within one year | 42/48 | €62,047 | €58,756 | -€3,292 | -5.3% |
| Trade debts | 44 | €741 | €759 | +€18 | +2.5% |
| Suppliers | 440/4 | €741 | €759 | +€18 | +2.5% |
| Taxes, remuneration and social security | 45 | €36,779 | €20,038 | -€16,741 | -45.5% |
| Taxes | 450/3 | €36,779 | €20,038 | -€16,741 | -45.5% |
| Other amounts payable | 47/48 | €24,527 | €37,959 | +€13,431 | +54.8% |
| Accrued charges and deferred income | 492/3 | €1,000 | €5,440 | +€4,440 | +444.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,127 | €19,579 | +€12,451 | +174.7% |
| Other operating charges | 640/8 | €525 | €486 | -€39 | -7.5% |
| Gross operating margin | 9900 | €136,396 | €88,153 | -€48,243 | -35.4% |
| Operating profit (loss) | 9901 | €128,743 | €68,088 | -€60,655 | -47.1% |
| Financial income | 75/76B | - | €25 | +€25 | |
| Recurring financial income | 75 | - | €25 | +€25 | |
| Financial charges | 65/66B | €823 | €1,558 | +€735 | +89.3% |
| Recurring financial charges | 65 | €823 | €1,558 | +€735 | +89.3% |
| Profit (loss) for the period before taxes | 9903 | €127,920 | €66,555 | -€61,365 | -48.0% |
| Income taxes | 67/77 | €36,779 | €18,750 | -€18,029 | -49.0% |
| Profit (loss) for the period | 9904 | €91,141 | €47,805 | -€43,336 | -47.5% |
| Profit (loss) for the period to be appropriated | 9905 | €91,141 | €47,805 | -€43,336 | -47.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.