Konscius: 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.
Konscius
Largest movements
- Cash -€287,113
down €287,113 (-74.6%), from €385,000 to €97,887
mainly Contributions, distributions and other (-€172,019) and Receivables after one year (-€94,500)
- Receivables after one year +€94,500
up €94,500 (+23.7%), from €399,000 to €493,500
- Receivables within one year +€44,996
up €44,996 (+69.1%), from €65,150 to €110,146
of which Other amounts receivable: +€45,146
- Tangible fixed assets -€14,024
down €14,024 (-28.1%), from €49,961 to €35,937
of which Furniture and vehicles: -€14,546
- Reserves -€134,953
down €134,953 (-16.4%), from €824,367 to €689,415
of which Distributable reserves: -€133,093
- Debts after one year -€10,512
down €10,512 (-92.2%), from €11,406 to €893
- Gross operating margin -€17,209
down €17,209 (-19.4%), from €88,627 to €71,418
- Taxes -€4,957
down €4,957 (-22.2%), from €22,338 to €17,382
- Other operating charges -€1,085
down €1,085 (-35.1%), from €3,091 to €2,006
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 | €902,512 | €742,669 | -€159,843 | -17.7% |
| Fixed assets | 21/28 | €50,211 | €36,187 | -€14,024 | -27.9% |
| Tangible fixed assets | 22/27 | €49,961 | €35,937 | -€14,024 | -28.1% |
| Plant, machinery and equipment | 23 | €60 | €582 | +€523 | +876.1% |
| Furniture and vehicles | 24 | €43,265 | €28,718 | -€14,546 | -33.6% |
| Other tangible fixed assets | 26 | €6,636 | €6,636 | = | 0.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €852,301 | €706,482 | -€145,819 | -17.1% |
| Amounts receivable after more than one year | 29 | €399,000 | €493,500 | +€94,500 | +23.7% |
| Other amounts receivable | 291 | €399,000 | €493,500 | +€94,500 | +23.7% |
| Amounts receivable within one year | 40/41 | €65,150 | €110,146 | +€44,996 | +69.1% |
| Trade receivables | 40 | €65,150 | €65,000 | -€150 | -0.2% |
| Other amounts receivable | 41 | €0 | €45,146 | +€45,146 | |
| Cash at bank and in hand | 54/58 | €385,000 | €97,887 | -€287,113 | -74.6% |
| Deferred charges and accrued income | 490/1 | €3,151 | €4,948 | +€1,798 | +57.1% |
| Total equity and liabilities | 10/49 | €902,512 | €742,669 | -€159,843 | -17.7% |
| Equity | 10/15 | €842,967 | €708,015 | -€134,953 | -16.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €824,367 | €689,415 | -€134,953 | -16.4% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €822,507 | €689,415 | -€133,093 | -16.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €59,545 | €34,655 | -€24,890 | -41.8% |
| Amounts payable after more than one year | 17 | €11,406 | €893 | -€10,512 | -92.2% |
| Financial debts | 170/4 | €11,406 | €893 | -€10,512 | -92.2% |
| Amounts payable within one year | 42/48 | €47,938 | €33,159 | -€14,779 | -30.8% |
| Current portion of amounts payable after more than one year | 42 | €10,142 | €10,512 | +€370 | +3.6% |
| Trade debts | 44 | €5,771 | €1,751 | -€4,020 | -69.7% |
| Suppliers | 440/4 | €5,771 | €1,751 | -€4,020 | -69.7% |
| Taxes, remuneration and social security | 45 | €26,742 | €20,896 | -€5,846 | -21.9% |
| Taxes | 450/3 | €26,742 | €20,896 | -€5,846 | -21.9% |
| Other amounts payable | 47/48 | €5,284 | €0 | -€5,284 | -100.0% |
| Accrued charges and deferred income | 492/3 | €201 | €603 | +€402 | +200.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,919 | €14,631 | -€288 | -1.9% |
| Other operating charges | 640/8 | €3,091 | €2,006 | -€1,085 | -35.1% |
| Gross operating margin | 9900 | €88,627 | €71,418 | -€17,209 | -19.4% |
| Operating profit (loss) | 9901 | €70,617 | €54,780 | -€15,836 | -22.4% |
| Financial income | 75/76B | €0 | €557 | +€557 | |
| Recurring financial income | 75 | €0 | €557 | +€557 | |
| Financial charges | 65/66B | €1,204 | €890 | -€315 | -26.1% |
| Recurring financial charges | 65 | €1,204 | €890 | -€315 | -26.1% |
| Profit (loss) for the period before taxes | 9903 | €69,412 | €54,448 | -€14,965 | -21.6% |
| Income taxes | 67/77 | €22,338 | €17,382 | -€4,957 | -22.2% |
| Profit (loss) for the period | 9904 | €47,074 | €37,066 | -€10,008 | -21.3% |
| Profit (loss) for the period to be appropriated | 9905 | €47,074 | €37,066 | -€10,008 | -21.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.