CONSCENTRIC: 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.
CONSCENTRIC
Largest movements
- Cash +€1,073
up €1,073 (+113.7%), from €943 to €2,016
mainly Net result for the year (+€8,729) and Tax, wage and social debts (+€2,584)
- Receivables within one year -€1,000
down €1,000 (-13.5%), from €7,433 to €6,433
of which Trade receivables: -€1,000
- Tangible fixed assets -€684
down €684 (-42.7%), from €1,600 to €917
- Other debts -€13,171
down €13,171 (-45.0%), from €29,280 to €16,109
- Profit (loss) carried forward +€8,729
up €8,729 (+31.5%), from -€27,702 to -€18,972
- Tax, wage and social debts +€2,584
up €2,584 (+165.5%), from €1,561 to €4,145
- Trade debts +€1,128
up €1,128 (+76.2%), from €1,480 to €2,607
- Accrued charges and deferred income +€119
up €119 (+101.4%), from €118 to €237
- Gross operating margin +€9,455
up €9,455 (+267.8%), from €3,531 to €12,986
- Taxes +€2,787
up €2,787 (+447.3%), from €623 to €3,410
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 | €10,937 | €10,326 | -€611 | -5.6% |
| Fixed assets | 21/28 | €2,560 | €1,877 | -€684 | -26.7% |
| Tangible fixed assets | 22/27 | €1,600 | €917 | -€684 | -42.7% |
| Furniture and vehicles | 24 | €1,600 | €917 | -€684 | -42.7% |
| Financial fixed assets | 28 | €960 | €960 | = | 0.0% |
| Current assets | 29/58 | €8,376 | €8,449 | +€73 | +0.9% |
| Amounts receivable within one year | 40/41 | €7,433 | €6,433 | -€1,000 | -13.5% |
| Trade receivables | 40 | €6,390 | €5,390 | -€1,000 | -15.7% |
| Other amounts receivable | 41 | €1,044 | €1,044 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €943 | €2,016 | +€1,073 | +113.7% |
| Total equity and liabilities | 10/49 | €10,937 | €10,326 | -€611 | -5.6% |
| Equity | 10/15 | -€21,502 | -€12,772 | +€8,729 | +40.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,702 | -€18,972 | +€8,729 | +31.5% |
| Amounts payable | 17/49 | €32,438 | €23,098 | -€9,340 | -28.8% |
| Amounts payable within one year | 42/48 | €32,321 | €22,861 | -€9,460 | -29.3% |
| Trade debts | 44 | €1,480 | €2,607 | +€1,128 | +76.2% |
| Suppliers | 440/4 | €1,480 | €2,607 | +€1,128 | +76.2% |
| Taxes, remuneration and social security | 45 | €1,561 | €4,145 | +€2,584 | +165.5% |
| Taxes | 450/3 | €1,561 | €4,145 | +€2,584 | +165.5% |
| Other amounts payable | 47/48 | €29,280 | €16,109 | -€13,171 | -45.0% |
| Accrued charges and deferred income | 492/3 | €118 | €237 | +€119 | +101.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €627 | €684 | +€56 | +9.0% |
| Other operating charges | 640/8 | €88 | €89 | +€2 | +1.9% |
| Gross operating margin | 9900 | €3,531 | €12,986 | +€9,455 | +267.8% |
| Operating profit (loss) | 9901 | €2,816 | €12,213 | +€9,397 | +333.7% |
| Financial income | 75/76B | €6 | €2 | -€4 | -62.9% |
| Recurring financial income | 75 | €6 | €2 | -€4 | -62.9% |
| Financial charges | 65/66B | €80 | €76 | -€4 | -4.5% |
| Recurring financial charges | 65 | €80 | €76 | -€4 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €2,742 | €12,139 | +€9,397 | +342.7% |
| Income taxes | 67/77 | €623 | €3,410 | +€2,787 | +447.3% |
| Profit (loss) for the period | 9904 | €2,119 | €8,729 | +€6,610 | +311.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,119 | €8,729 | +€6,610 | +311.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.