CONDRUZIENNE: 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.
CONDRUZIENNE
Largest movements
- Cash +€6,236
up €6,236 (+117%), from €5,330 to €11,565
mainly Depreciation (+€5,698) and Net result for the year (+€4,091)
- Tangible fixed assets -€5,698
down €5,698 (-5.5%), from €103,724 to €98,026
- Deferred charges and accrued income -€1,801
down €1,801 (-85.2%), from €2,114 to €314
- Debts after one year -€5,889
down €5,889 (-10.8%), from €54,541 to €48,651
- Profit (loss) carried forward +€4,091
up €4,091 (+23.1%), from €17,706 to €21,797
- Other debts +€1,480
up €1,480 (+4.1%), from €36,000 to €37,480
- Trade debts -€1,402
no longer reported in 2026 (was €1,402)
- Gross operating margin +€4,407
up €4,407 (+45.3%), from €9,728 to €14,134
- Depreciation +€396
up €396 (+7.5%), from €5,303 to €5,698
- Financial charges -€289
down €289 (-8.2%), from €3,521 to €3,232
- Other operating charges -€163
down €163 (-12.5%), from €1,297 to €1,135
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €137,246 | €135,818 | -€1,428 | -1.0% |
| Fixed assets | 21/28 | €103,724 | €98,026 | -€5,698 | -5.5% |
| Tangible fixed assets | 22/27 | €103,724 | €98,026 | -€5,698 | -5.5% |
| Land and buildings | 22 | €103,724 | €98,026 | -€5,698 | -5.5% |
| Current assets | 29/58 | €33,521 | €37,792 | +€4,271 | +12.7% |
| Amounts receivable within one year | 40/41 | €26,077 | €25,913 | -€165 | -0.6% |
| Trade receivables | 40 | €451 | €287 | -€165 | -36.5% |
| Other amounts receivable | 41 | €25,626 | €25,626 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,330 | €11,565 | +€6,236 | +117% |
| Deferred charges and accrued income | 490/1 | €2,114 | €314 | -€1,801 | -85.2% |
| Total equity and liabilities | 10/49 | €137,246 | €135,818 | -€1,428 | -1.0% |
| Equity | 10/15 | €39,706 | €43,797 | +€4,091 | +10.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,706 | €21,797 | +€4,091 | +23.1% |
| Amounts payable | 17/49 | €97,540 | €92,021 | -€5,519 | -5.7% |
| Amounts payable after more than one year | 17 | €54,541 | €48,651 | -€5,889 | -10.8% |
| Financial debts | 170/4 | €54,541 | €48,651 | -€5,889 | -10.8% |
| Amounts payable within one year | 42/48 | €42,999 | €43,369 | +€370 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | €5,597 | €5,889 | +€292 | +5.2% |
| Trade debts | 44 | €1,402 | - | -€1,402 | |
| Suppliers | 440/4 | €1,402 | - | -€1,402 | |
| Other amounts payable | 47/48 | €36,000 | €37,480 | +€1,480 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,303 | €5,698 | +€396 | +7.5% |
| Other operating charges | 640/8 | €1,297 | €1,135 | -€163 | -12.5% |
| Gross operating margin | 9900 | €9,728 | €14,134 | +€4,407 | +45.3% |
| Operating profit (loss) | 9901 | €3,128 | €7,301 | +€4,173 | +133% |
| Financial income | 75/76B | €11 | €27 | +€15 | +136% |
| Recurring financial income | 75 | €11 | €27 | +€15 | +136% |
| Financial charges | 65/66B | €3,521 | €3,232 | -€289 | -8.2% |
| Recurring financial charges | 65 | €3,521 | €3,232 | -€289 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | -€382 | €4,096 | +€4,478 | |
| Income taxes | 67/77 | €3 | €5 | +€1 | +36.1% |
| Profit (loss) for the period | 9904 | -€385 | €4,091 | +€4,477 | |
| Profit (loss) for the period to be appropriated | 9905 | -€385 | €4,091 | +€4,477 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.