Le Conjugueur: 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.
Le Conjugueur
Largest movements
- Cash -€29,526
down €29,526 (-66.1%), from €44,692 to €15,166
mainly Contributions, distributions and other (-€30,000) and Investment in fixed assets (net) (-€20,068)
- Tangible fixed assets +€15,963
up €15,963 (+335%), from €4,772 to €20,735
- Other debts -€20,000
down €20,000 (-40.0%), from €50,000 to €30,000
- Profit (loss) carried forward +€6,286
up €6,286 (+289%), from €2,175 to €8,461
- Gross operating margin -€12,522
down €12,522 (-18.9%), from €66,422 to €53,900
- Taxes -€3,877
down €3,877 (-23.3%), from €16,665 to €12,788
- Depreciation +€2,011
up €2,011 (+96.0%), from €2,094 to €4,105
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 | €72,646 | €58,805 | -€13,841 | -19.1% |
| Fixed assets | 21/28 | €4,772 | €20,735 | +€15,963 | +335% |
| Tangible fixed assets | 22/27 | €4,772 | €20,735 | +€15,963 | +335% |
| Furniture and vehicles | 24 | €4,772 | €20,735 | +€15,963 | +335% |
| Current assets | 29/58 | €67,874 | €38,070 | -€29,804 | -43.9% |
| Amounts receivable within one year | 40/41 | €20,927 | €21,049 | +€122 | +0.6% |
| Trade receivables | 40 | €6,422 | €3,102 | -€3,320 | -51.7% |
| Other amounts receivable | 41 | €14,505 | €17,947 | +€3,442 | +23.7% |
| Cash at bank and in hand | 54/58 | €44,692 | €15,166 | -€29,526 | -66.1% |
| Deferred charges and accrued income | 490/1 | €2,255 | €1,855 | -€400 | -17.7% |
| Total equity and liabilities | 10/49 | €72,646 | €58,805 | -€13,841 | -19.1% |
| Equity | 10/15 | €20,880 | €27,166 | +€6,286 | +30.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €105 | €105 | = | 0.0% |
| Distributable reserves | 133 | €105 | €105 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,175 | €8,461 | +€6,286 | +289% |
| Amounts payable | 17/49 | €51,766 | €31,639 | -€20,127 | -38.9% |
| Amounts payable within one year | 42/48 | €51,766 | €31,639 | -€20,127 | -38.9% |
| Trade debts | 44 | €1,766 | €1,639 | -€127 | -7.2% |
| Suppliers | 440/4 | €1,766 | €1,639 | -€127 | -7.2% |
| Other amounts payable | 47/48 | €50,000 | €30,000 | -€20,000 | -40.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,094 | €4,105 | +€2,011 | +96.0% |
| Other operating charges | 640/8 | €643 | €716 | +€73 | +11.4% |
| Gross operating margin | 9900 | €66,422 | €53,900 | -€12,522 | -18.9% |
| Operating profit (loss) | 9901 | €63,685 | €49,079 | -€14,606 | -22.9% |
| Financial income | 75/76B | €112 | €179 | +€67 | +59.8% |
| Recurring financial income | 75 | €112 | €179 | +€67 | +59.8% |
| Financial charges | 65/66B | €170 | €184 | +€14 | +8.2% |
| Recurring financial charges | 65 | €170 | €184 | +€14 | +8.2% |
| Profit (loss) for the period before taxes | 9903 | €63,627 | €49,074 | -€14,553 | -22.9% |
| Income taxes | 67/77 | €16,665 | €12,788 | -€3,877 | -23.3% |
| Profit (loss) for the period | 9904 | €46,962 | €36,286 | -€10,676 | -22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €46,962 | €36,286 | -€10,676 | -22.7% |
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 30 October 2026 via checked.be.