CONSERVA ET AEDIFICA: 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.
CONSERVA ET AEDIFICA
Largest movements
- Cash +€22,935
up €22,935 (+48.3%), from €47,522 to €70,457
mainly Net result for the year (+€26,290) and Tax, wage and social debts (+€4,731)
- Tangible fixed assets +€5,565
up €5,565 (+34.3%), from €16,212 to €21,777
- Profit (loss) carried forward +€26,290
up €26,290 (+41.4%), from €63,434 to €89,724
- Tax, wage and social debts +€4,731
up €4,731 (+34.9%), from €13,547 to €18,278
of which Remuneration and social security: +€4,261
- Other debts -€1,743
no longer reported in 2025 (was €1,743)
- Gross operating margin -€4,061
down €4,061 (-9.5%), from €42,545 to €38,484
- Taxes -€907
down €907 (-11.3%), from €8,057 to €7,150
- Depreciation +€746
up €746 (+19.5%), from €3,818 to €4,564
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 | €87,414 | €116,792 | +€29,378 | +33.6% |
| Fixed assets | 21/28 | €16,212 | €21,777 | +€5,565 | +34.3% |
| Tangible fixed assets | 22/27 | €16,212 | €21,777 | +€5,565 | +34.3% |
| Furniture and vehicles | 24 | €16,212 | €21,777 | +€5,565 | +34.3% |
| Current assets | 29/58 | €71,202 | €95,015 | +€23,813 | +33.4% |
| Amounts receivable within one year | 40/41 | €20,533 | €21,000 | +€467 | +2.3% |
| Trade receivables | 40 | €18,150 | €18,150 | = | 0.0% |
| Other amounts receivable | 41 | €2,383 | €2,850 | +€467 | +19.6% |
| Cash at bank and in hand | 54/58 | €47,522 | €70,457 | +€22,935 | +48.3% |
| Deferred charges and accrued income | 490/1 | €3,147 | €3,558 | +€411 | +13.1% |
| Total equity and liabilities | 10/49 | €87,414 | €116,792 | +€29,378 | +33.6% |
| Equity | 10/15 | €68,434 | €94,724 | +€26,290 | +38.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,434 | €89,724 | +€26,290 | +41.4% |
| Amounts payable | 17/49 | €18,980 | €22,068 | +€3,088 | +16.3% |
| Amounts payable within one year | 42/48 | €18,980 | €22,068 | +€3,088 | +16.3% |
| Trade debts | 44 | €3,690 | €3,790 | +€100 | +2.7% |
| Suppliers | 440/4 | €3,690 | €3,790 | +€100 | +2.7% |
| Taxes, remuneration and social security | 45 | €13,547 | €18,278 | +€4,731 | +34.9% |
| Taxes | 450/3 | €8,569 | €9,039 | +€470 | +5.5% |
| Remuneration and social security | 454/9 | €4,978 | €9,239 | +€4,261 | +85.6% |
| Other amounts payable | 47/48 | €1,743 | - | -€1,743 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,818 | €4,564 | +€746 | +19.5% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.4% |
| Gross operating margin | 9900 | €42,545 | €38,484 | -€4,061 | -9.5% |
| Operating profit (loss) | 9901 | €38,340 | €33,520 | -€4,820 | -12.6% |
| Financial charges | 65/66B | €35 | €80 | +€45 | +129% |
| Recurring financial charges | 65 | €35 | €80 | +€45 | +129% |
| Profit (loss) for the period before taxes | 9903 | €38,305 | €33,440 | -€4,865 | -12.7% |
| Income taxes | 67/77 | €8,057 | €7,150 | -€907 | -11.3% |
| Profit (loss) for the period | 9904 | €30,248 | €26,290 | -€3,958 | -13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €30,248 | €26,290 | -€3,958 | -13.1% |
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 17 October 2026 via checked.be.