CONSCIO: 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.
CONSCIO
Largest movements
- Tangible fixed assets -€6,863
down €6,863 (-30.9%), from €22,195 to €15,332
of which Furniture and vehicles: -€6,663
- Receivables within one year +€5,055
up €5,055 (+547.4%), from €924 to €5,979
of which Trade receivables: +€4,836
- Cash +€4,928
up €4,928 (+171.6%), from €2,871 to €7,799
mainly Depreciation (+€9,696) and Other debts (+€5,195)
- Stocks and contracts -€4,636
down €4,636 (-36.0%), from €12,883 to €8,247
- Intangible fixed assets -€2,833
down €2,833 (-27.4%), from €10,328 to €7,495
- Profit (loss) carried forward -€14,457
down €14,457 (-56.5%), from -€25,573 to -€40,030
- Other debts +€5,195
up €5,195 (+7.6%), from €68,480 to €73,674
- Tax, wage and social debts +€4,736
up €4,736 (+2367.9%), from €200 to €4,936
- Gross operating margin -€7,830
down €7,830, from €3,867 to -€3,962
- Depreciation +€2,283
up €2,283 (+30.8%), from €7,413 to €9,696
- Financial charges +€579
up €579 (+239.2%), from €242 to €821
- Financial income +€477
up €477 (+1304.0%), from €37 to €514
- Other operating charges +€148
up €148 (+234.2%), from €63 to €211
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 | €49,200 | €45,038 | -€4,163 | -8.5% |
| Fixed assets | 21/28 | €32,523 | €22,827 | -€9,696 | -29.8% |
| Intangible fixed assets | 21 | €10,328 | €7,495 | -€2,833 | -27.4% |
| Tangible fixed assets | 22/27 | €22,195 | €15,332 | -€6,863 | -30.9% |
| Plant, machinery and equipment | 23 | €299 | €99 | -€199 | -66.7% |
| Furniture and vehicles | 24 | €21,896 | €15,233 | -€6,663 | -30.4% |
| Current assets | 29/58 | €16,678 | €22,211 | +€5,533 | +33.2% |
| Stocks and contracts in progress | 3 | €12,883 | €8,247 | -€4,636 | -36.0% |
| Stocks | 30/36 | €12,883 | €8,247 | -€4,636 | -36.0% |
| Amounts receivable within one year | 40/41 | €924 | €5,979 | +€5,055 | +547.4% |
| Trade receivables | 40 | €846 | €5,683 | +€4,836 | +571.6% |
| Other amounts receivable | 41 | €77 | €296 | +€219 | +282.8% |
| Cash at bank and in hand | 54/58 | €2,871 | €7,799 | +€4,928 | +171.6% |
| Deferred charges and accrued income | 490/1 | - | €186 | +€186 | |
| Total equity and liabilities | 10/49 | €49,200 | €45,038 | -€4,163 | -8.5% |
| Equity | 10/15 | -€20,573 | -€35,030 | -€14,457 | -70.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,573 | -€40,030 | -€14,457 | -56.5% |
| Amounts payable | 17/49 | €69,773 | €80,067 | +€10,294 | +14.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €69,773 | €80,067 | +€10,294 | +14.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,094 | €1,457 | +€363 | +33.2% |
| Suppliers | 440/4 | €1,094 | €1,457 | +€363 | +33.2% |
| Taxes, remuneration and social security | 45 | €200 | €4,936 | +€4,736 | +2367.9% |
| Taxes | 450/3 | €200 | €4,936 | +€4,736 | +2367.9% |
| Other amounts payable | 47/48 | €68,480 | €73,674 | +€5,195 | +7.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,413 | €9,696 | +€2,283 | +30.8% |
| Other operating charges | 640/8 | €63 | €211 | +€148 | +234.2% |
| Gross operating margin | 9900 | €3,867 | -€3,962 | -€7,830 | |
| Operating profit (loss) | 9901 | -€3,609 | -€13,869 | -€10,260 | -284.3% |
| Financial income | 75/76B | €37 | €514 | +€477 | +1304.0% |
| Recurring financial income | 75 | €37 | €514 | +€477 | +1304.0% |
| Financial charges | 65/66B | €242 | €821 | +€579 | +239.2% |
| Recurring financial charges | 65 | €242 | €821 | +€579 | +239.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,814 | -€14,175 | -€10,361 | -271.7% |
| Income taxes | 67/77 | €165 | €281 | +€116 | +70.3% |
| Profit (loss) for the period | 9904 | -€3,979 | -€14,457 | -€10,478 | -263.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,979 | -€14,457 | -€10,478 | -263.3% |
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 1 October 2026 via checked.be.