ConSwitch: 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.
ConSwitch
Largest movements
- Deferred charges and accrued income -€8,786
down €8,786 (-53.0%), from €16,588 to €7,802
- Receivables within one year +€8,090
up €8,090 (+22.2%), from €36,451 to €44,542
of which Other amounts receivable: +€6,941
- Cash -€4,887
down €4,887 (-11.7%), from €41,612 to €36,726
mainly Contributions, distributions and other (-€52,500) and Other debts (-€17,147)
- Tangible fixed assets -€2,769
down €2,769 (-32.1%), from €8,618 to €5,849
of which Land and buildings: -€1,934
- Other debts -€17,147
down €17,147 (-26.6%), from €64,343 to €47,196
- Tax, wage and social debts +€8,321
up €8,321 (+78.9%), from €10,551 to €18,872
of which Taxes: +€8,304
- Financial income -€23,921
down €23,921 (-98.7%), from €24,232 to €310
of which Non-recurring financial income: -€23,965
- Gross operating margin +€13,128
up €13,128 (+20.9%), from €62,863 to €75,992
- Taxes -€3,237
down €3,237 (-14.7%), from €22,057 to €18,819
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 | €103,269 | €94,918 | -€8,351 | -8.1% |
| Fixed assets | 21/28 | €8,618 | €5,849 | -€2,769 | -32.1% |
| Tangible fixed assets | 22/27 | €8,618 | €5,849 | -€2,769 | -32.1% |
| Land and buildings | 22 | €5,379 | €3,444 | -€1,934 | -36.0% |
| Plant, machinery and equipment | 23 | €403 | €76 | -€327 | -81.1% |
| Furniture and vehicles | 24 | €2,836 | €2,329 | -€508 | -17.9% |
| Current assets | 29/58 | €94,651 | €89,069 | -€5,582 | -5.9% |
| Amounts receivable within one year | 40/41 | €36,451 | €44,542 | +€8,090 | +22.2% |
| Trade receivables | 40 | €32,791 | €33,941 | +€1,150 | +3.5% |
| Other amounts receivable | 41 | €3,660 | €10,601 | +€6,941 | +190% |
| Cash at bank and in hand | 54/58 | €41,612 | €36,726 | -€4,887 | -11.7% |
| Deferred charges and accrued income | 490/1 | €16,588 | €7,802 | -€8,786 | -53.0% |
| Total equity and liabilities | 10/49 | €103,269 | €94,918 | -€8,351 | -8.1% |
| Equity | 10/15 | €20,464 | €20,553 | +€89 | +0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,864 | €1,953 | +€89 | +4.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €4 | €93 | +€89 | +2,392% |
| Amounts payable | 17/49 | €82,805 | €74,366 | -€8,440 | -10.2% |
| Amounts payable within one year | 42/48 | €82,805 | €74,366 | -€8,440 | -10.2% |
| Financial debts | 43 | €4,277 | €4,276 | -€1 | 0.0% |
| Other loans | 439 | €4,277 | €4,276 | -€1 | 0.0% |
| Trade debts | 44 | €3,635 | €4,022 | +€388 | +10.7% |
| Suppliers | 440/4 | €3,635 | €4,022 | +€388 | +10.7% |
| Taxes, remuneration and social security | 45 | €10,551 | €18,872 | +€8,321 | +78.9% |
| Taxes | 450/3 | €8,063 | €16,367 | +€8,304 | +103% |
| Remuneration and social security | 454/9 | €2,488 | €2,505 | +€17 | +0.7% |
| Other amounts payable | 47/48 | €64,343 | €47,196 | -€17,147 | -26.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,620 | €3,388 | -€232 | -6.4% |
| Other operating charges | 640/8 | €843 | €697 | -€146 | -17.3% |
| Gross operating margin | 9900 | €62,863 | €75,992 | +€13,128 | +20.9% |
| Operating profit (loss) | 9901 | €58,401 | €71,907 | +€13,506 | +23.1% |
| Financial income | 75/76B | €24,232 | €310 | -€23,921 | -98.7% |
| Recurring financial income | 75 | €267 | €310 | +€43 | +16.2% |
| Non-recurring financial income | 76B | €23,965 | - | -€23,965 | |
| Financial charges | 65/66B | €1,093 | €809 | -€284 | -26.0% |
| Recurring financial charges | 65 | €1,093 | €809 | -€284 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | €81,539 | €71,408 | -€10,131 | -12.4% |
| Income taxes | 67/77 | €22,057 | €18,819 | -€3,237 | -14.7% |
| Profit (loss) for the period | 9904 | €59,482 | €52,589 | -€6,893 | -11.6% |
| Profit (loss) for the period to be appropriated | 9905 | €59,482 | €52,589 | -€6,893 | -11.6% |
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 25 October 2026 via checked.be.