KONPHUCIUS: 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.
KONPHUCIUS
Largest movements
- Cash +€12,192
up €12,192 (+99.5%), from €12,250 to €24,442
mainly Depreciation (+€22,592) and Other debts (+€13,277)
- Tangible fixed assets +€10,021
up €10,021 (+9.9%), from €101,425 to €111,445
of which Furniture and vehicles: +€21,398
- Deferred charges and accrued income -€8,267
down €8,267 (-95.0%), from €8,702 to €435
- Other debts +€13,277
up €13,277, from €0 to €13,277
- Gross operating margin -€36,175
down €36,175 (-60.8%), from €59,452 to €23,277
- Write-downs -€28,940
down €28,940 (-100%), from €28,940 to €0
- Depreciation +€10,507
up €10,507 (+86.9%), from €12,086 to €22,592
- Financial charges -€4,136
down €4,136 (-94.2%), from €4,393 to €257
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 | €239,107 | €250,890 | +€11,783 | +4.9% |
| Fixed assets | 21/28 | €104,525 | €114,545 | +€10,021 | +9.6% |
| Tangible fixed assets | 22/27 | €101,425 | €111,445 | +€10,021 | +9.9% |
| Plant, machinery and equipment | 23 | €93,516 | €82,139 | -€11,377 | -12.2% |
| Furniture and vehicles | 24 | €7,908 | €29,306 | +€21,398 | +271% |
| Financial fixed assets | 28 | €3,100 | €3,100 | = | 0.0% |
| Current assets | 29/58 | €134,582 | €136,345 | +€1,763 | +1.3% |
| Amounts receivable within one year | 40/41 | €54,184 | €52,022 | -€2,162 | -4.0% |
| Trade receivables | 40 | €27,706 | €33,706 | +€6,000 | +21.7% |
| Other amounts receivable | 41 | €26,478 | €18,316 | -€8,162 | -30.8% |
| Current investments | 50/53 | €59,445 | €59,445 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €12,250 | €24,442 | +€12,192 | +99.5% |
| Deferred charges and accrued income | 490/1 | €8,702 | €435 | -€8,267 | -95.0% |
| Total equity and liabilities | 10/49 | €239,107 | €250,890 | +€11,783 | +4.9% |
| Equity | 10/15 | €209,793 | €209,064 | -€729 | -0.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €196,146 | €196,146 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €73 | €73 | = | 0.0% |
| Distributable reserves | 133 | €196,072 | €196,072 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,247 | €518 | -€729 | -58.4% |
| Amounts payable | 17/49 | €29,314 | €41,826 | +€12,512 | +42.7% |
| Amounts payable within one year | 42/48 | €29,314 | €41,826 | +€12,512 | +42.7% |
| Financial debts | 43 | €2,488 | €292 | -€2,197 | -88.3% |
| Credit institutions | 430/8 | €2,488 | €292 | -€2,197 | -88.3% |
| Trade debts | 44 | €25,165 | €25,177 | +€12 | 0.0% |
| Suppliers | 440/4 | €25,165 | €25,177 | +€12 | 0.0% |
| Taxes, remuneration and social security | 45 | €1,660 | €3,081 | +€1,420 | +85.5% |
| Taxes | 450/3 | €1,660 | €3,081 | +€1,420 | +85.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €13,277 | +€13,277 | |
| Non-recurring operating income | 76A | €10,874 | €3,179 | -€7,695 | -70.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,086 | €22,592 | +€10,507 | +86.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €28,940 | €0 | -€28,940 | -100% |
| Other operating charges | 640/8 | €1,434 | €942 | -€492 | -34.3% |
| Non-recurring operating charges | 66A | €11,245 | €0 | -€11,245 | -100% |
| Gross operating margin | 9900 | €59,452 | €23,277 | -€36,175 | -60.8% |
| Operating profit (loss) | 9901 | €5,748 | -€258 | -€6,005 | |
| Financial income | 75/76B | €233 | €485 | +€252 | +109% |
| Recurring financial income | 75 | €233 | €485 | +€252 | +109% |
| Financial charges | 65/66B | €4,393 | €257 | -€4,136 | -94.2% |
| Recurring financial charges | 65 | €4,393 | €257 | -€4,136 | -94.2% |
| Profit (loss) for the period before taxes | 9903 | €1,588 | -€29 | -€1,617 | |
| Income taxes | 67/77 | €341 | €699 | +€359 | +105% |
| Profit (loss) for the period | 9904 | €1,247 | -€729 | -€1,976 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,247 | -€729 | -€1,976 |
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 29 October 2026 via checked.be.