CONSCIUS: 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.
CONSCIUS
Largest movements
- Current investments +€749,212
up €749,212 (+490%), from €153,004 to €902,216
- Cash -€454,329
down €454,329 (-86.9%), from €523,099 to €68,771
mainly Current investments (-€749,212) and Tax, wage and social debts (-€7,190)
- Tangible fixed assets -€37,187
down €37,187 (-7.7%), from €480,158 to €442,971
of which Land and buildings: -€24,666
- Reserves +€256,599
up €256,599 (+19.7%), from €1.3m to €1.6m
- Gross operating margin -€30,118
down €30,118 (-7.3%), from €415,087 to €384,970
- Financial income -€11,194
down €11,194 (-67.6%), from €16,566 to €5,372
- Taxes -€10,572
down €10,572 (-11.5%), from €92,096 to €81,524
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.
Derived cash bridge
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 | €1,424,561 | €1,680,476 | +€255,915 | +18.0% |
| Fixed assets | 21/28 | €480,158 | €442,971 | -€37,187 | -7.7% |
| Tangible fixed assets | 22/27 | €480,158 | €442,971 | -€37,187 | -7.7% |
| Land and buildings | 22 | €360,801 | €336,135 | -€24,666 | -6.8% |
| Furniture and vehicles | 24 | €42,023 | €32,592 | -€9,431 | -22.4% |
| Other tangible fixed assets | 26 | €77,334 | €74,244 | -€3,090 | -4.0% |
| Current assets | 29/58 | €944,403 | €1,237,505 | +€293,102 | +31.0% |
| Amounts receivable within one year | 40/41 | €263,695 | €263,644 | -€51 | 0.0% |
| Trade receivables | 40 | €263,695 | €263,644 | -€51 | 0.0% |
| Current investments | 50/53 | €153,004 | €902,216 | +€749,212 | +490% |
| Cash at bank and in hand | 54/58 | €523,099 | €68,771 | -€454,329 | -86.9% |
| Deferred charges and accrued income | 490/1 | €4,605 | €2,875 | -€1,730 | -37.6% |
| Total equity and liabilities | 10/49 | €1,424,561 | €1,680,476 | +€255,915 | +18.0% |
| Equity | 10/15 | €1,355,743 | €1,612,343 | +€256,599 | +18.9% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €1,305,743 | €1,562,343 | +€256,599 | +19.7% |
| Distributable reserves | 133 | €1,305,743 | €1,562,343 | +€256,599 | +19.7% |
| Amounts payable | 17/49 | €68,817 | €68,133 | -€684 | -1.0% |
| Amounts payable within one year | 42/48 | €68,040 | €67,356 | -€684 | -1.0% |
| Financial debts | 43 | €514 | €1,701 | +€1,187 | +231% |
| Credit institutions | 430/8 | €514 | €1,701 | +€1,187 | +231% |
| Trade debts | 44 | €5,188 | €4,538 | -€651 | -12.5% |
| Suppliers | 440/4 | €5,188 | €4,538 | -€651 | -12.5% |
| Taxes, remuneration and social security | 45 | €57,348 | €50,158 | -€7,190 | -12.5% |
| Taxes | 450/3 | €57,348 | €50,158 | -€7,190 | -12.5% |
| Other amounts payable | 47/48 | €4,990 | €10,959 | +€5,970 | +120% |
| Accrued charges and deferred income | 492/3 | €777 | €777 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,123 | €44,305 | +€182 | +0.4% |
| Other operating charges | 640/8 | €6,838 | €6,934 | +€95 | +1.4% |
| Gross operating margin | 9900 | €415,087 | €384,970 | -€30,118 | -7.3% |
| Operating profit (loss) | 9901 | €364,126 | €333,731 | -€30,396 | -8.3% |
| Financial income | 75/76B | €16,566 | €5,372 | -€11,194 | -67.6% |
| Recurring financial income | 75 | €16,566 | €5,372 | -€11,194 | -67.6% |
| Financial charges | 65/66B | €978 | €979 | +€1 | +0.1% |
| Recurring financial charges | 65 | €978 | €979 | +€1 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €379,715 | €338,124 | -€41,591 | -11.0% |
| Income taxes | 67/77 | €92,096 | €81,524 | -€10,572 | -11.5% |
| Profit (loss) for the period | 9904 | €287,618 | €256,599 | -€31,019 | -10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €287,618 | €256,599 | -€31,019 | -10.8% |
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 16 October 2026 via checked.be.