CONSCIENCE A.C.H.: 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.
CONSCIENCE A.C.H.
Largest movements
- Receivables within one year +€36,732
up €36,732 (+15.0%), from €244,649 to €281,381
of which Other amounts receivable: +€48,783
- Cash +€10,717
up €10,717 (+178.8%), from €5,993 to €16,710
mainly Net result for the year (+€73,628) and Depreciation (+€14,711)
- Tangible fixed assets -€5,137
down €5,137 (-5.5%), from €93,632 to €88,495
of which Furniture and vehicles: -€8,341
- Profit (loss) carried forward +€73,628
up €73,628 (+41.6%), from €177,056 to €250,684
- Other debts -€41,054
down €41,054 (-44.0%), from €93,336 to €52,281
- Tax, wage and social debts +€11,461
up €11,461 (+35.2%), from €32,602 to €44,064
of which Taxes: +€10,921
- Trade debts +€7,629
up €7,629 (+384.5%), from €1,984 to €9,613
- Advances received -€5,321
no longer reported in 2025 (was €5,321)
- Gross operating margin +€84,003
up €84,003 (+75.0%), from €111,983 to €195,986
- Staff costs +€36,865
up €36,865 (+83.5%), from €44,168 to €81,033
- Taxes +€13,295
up €13,295 (+89.7%), from €14,823 to €28,118
- Financial income +€9,223
up €9,223 (+4868.8%), from €189 to €9,413
- Depreciation +€2,805
up €2,805 (+23.6%), from €11,905 to €14,711
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 | €371,050 | €413,177 | +€42,127 | +11.4% |
| Fixed assets | 21/28 | €120,060 | €114,923 | -€5,137 | -4.3% |
| Tangible fixed assets | 22/27 | €93,632 | €88,495 | -€5,137 | -5.5% |
| Land and buildings | 22 | €62,950 | €60,420 | -€2,530 | -4.0% |
| Plant, machinery and equipment | 23 | €513 | €6,247 | +€5,734 | +1117.8% |
| Furniture and vehicles | 24 | €30,169 | €21,829 | -€8,341 | -27.6% |
| Financial fixed assets | 28 | €26,428 | €26,428 | = | 0.0% |
| Current assets | 29/58 | €250,990 | €298,254 | +€47,263 | +18.8% |
| Amounts receivable within one year | 40/41 | €244,649 | €281,381 | +€36,732 | +15.0% |
| Trade receivables | 40 | €16,352 | €4,301 | -€12,051 | -73.7% |
| Other amounts receivable | 41 | €228,297 | €277,080 | +€48,783 | +21.4% |
| Cash at bank and in hand | 54/58 | €5,993 | €16,710 | +€10,717 | +178.8% |
| Deferred charges and accrued income | 490/1 | €348 | €162 | -€185 | -53.3% |
| Total equity and liabilities | 10/49 | €371,050 | €413,177 | +€42,127 | +11.4% |
| Equity | 10/15 | €227,531 | €301,159 | +€73,628 | +32.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €22,500 | €22,500 | = | 0.0% |
| Reserves | 13 | €9,375 | €9,375 | = | 0.0% |
| Distributable reserves | 133 | €9,375 | €9,375 | = | 0.0% |
| Profit (loss) carried forward | 14 | €177,056 | €250,684 | +€73,628 | +41.6% |
| Amounts payable | 17/49 | €143,519 | €112,018 | -€31,501 | -21.9% |
| Amounts payable after more than one year | 17 | €6,060 | €1,841 | -€4,219 | -69.6% |
| Financial debts | 170/4 | €6,060 | €1,841 | -€4,219 | -69.6% |
| Amounts payable within one year | 42/48 | €137,459 | €110,176 | -€27,283 | -19.8% |
| Current portion of amounts payable after more than one year | 42 | €4,216 | €4,219 | +€3 | +0.1% |
| Trade debts | 44 | €1,984 | €9,613 | +€7,629 | +384.5% |
| Suppliers | 440/4 | €1,984 | €9,613 | +€7,629 | +384.5% |
| Advances received on contracts in progress | 46 | €5,321 | - | -€5,321 | |
| Taxes, remuneration and social security | 45 | €32,602 | €44,064 | +€11,461 | +35.2% |
| Taxes | 450/3 | €27,823 | €38,744 | +€10,921 | +39.3% |
| Remuneration and social security | 454/9 | €4,780 | €5,320 | +€540 | +11.3% |
| Other amounts payable | 47/48 | €93,336 | €52,281 | -€41,054 | -44.0% |
| Remuneration, social security and pensions | 62 | €44,168 | €81,033 | +€36,865 | +83.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,905 | €14,711 | +€2,805 | +23.6% |
| Other operating charges | 640/8 | €3,219 | €4,572 | +€1,352 | +42.0% |
| Gross operating margin | 9900 | €111,983 | €195,986 | +€84,003 | +75.0% |
| Operating profit (loss) | 9901 | €52,691 | €95,671 | +€42,980 | +81.6% |
| Financial income | 75/76B | €189 | €9,413 | +€9,223 | +4868.8% |
| Recurring financial income | 75 | €189 | €9,413 | +€9,223 | +4868.8% |
| Financial charges | 65/66B | €1,391 | €3,338 | +€1,947 | +140.0% |
| Recurring financial charges | 65 | €1,391 | €3,338 | +€1,947 | +140.0% |
| Profit (loss) for the period before taxes | 9903 | €51,490 | €101,746 | +€50,256 | +97.6% |
| Income taxes | 67/77 | €14,823 | €28,118 | +€13,295 | +89.7% |
| Profit (loss) for the period | 9904 | €36,667 | €73,628 | +€36,961 | +100.8% |
| Profit (loss) for the period to be appropriated | 9905 | €36,667 | €73,628 | +€36,961 | +100.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.