CONUS: 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.
CONUS
Largest movements
- Cash +€46,332
up €46,332 (+6.0%), from €772,979 to €819,312
mainly Net result for the year (+€84,582) and Depreciation (+€2,488)
- Receivables within one year +€28,077
up €28,077 (+82.0%), from €34,219 to €62,296
of which Trade receivables: +€24,056
- Reserves +€84,582
up €84,582 (+11.0%), from €767,459 to €852,041
of which Distributable reserves: +€84,582
- Tax, wage and social debts -€9,402
down €9,402 (-48.4%), from €19,443 to €10,041
of which Taxes: -€9,092
- Gross operating margin -€20,756
down €20,756 (-14.4%), from €144,101 to €123,345
- Taxes -€7,905
down €7,905 (-18.0%), from €44,013 to €36,108
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €817,033 | €890,972 | +€73,939 | +9.0% |
| Fixed assets | 21/28 | €9,834 | €9,364 | -€470 | -4.8% |
| Tangible fixed assets | 22/27 | €9,829 | €9,349 | -€480 | -4.9% |
| Furniture and vehicles | 24 | €3,469 | €2,644 | -€825 | -23.8% |
| Other tangible fixed assets | 26 | €6,360 | €6,706 | +€346 | +5.4% |
| Financial fixed assets | 28 | €5 | €15 | +€10 | +200% |
| Current assets | 29/58 | €807,198 | €881,607 | +€74,409 | +9.2% |
| Amounts receivable within one year | 40/41 | €34,219 | €62,296 | +€28,077 | +82.0% |
| Trade receivables | 40 | €17,194 | €41,250 | +€24,056 | +140% |
| Other amounts receivable | 41 | €17,025 | €21,045 | +€4,021 | +23.6% |
| Cash at bank and in hand | 54/58 | €772,979 | €819,312 | +€46,332 | +6.0% |
| Total equity and liabilities | 10/49 | €817,033 | €890,972 | +€73,939 | +9.0% |
| Equity | 10/15 | €779,859 | €864,441 | +€84,582 | +10.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €767,459 | €852,041 | +€84,582 | +11.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €262 | €262 | = | 0.0% |
| Distributable reserves | 133 | €765,337 | €849,919 | +€84,582 | +11.1% |
| Amounts payable | 17/49 | €37,174 | €26,531 | -€10,643 | -28.6% |
| Amounts payable within one year | 42/48 | €37,174 | €26,531 | -€10,643 | -28.6% |
| Trade debts | 44 | €6,130 | €4,334 | -€1,795 | -29.3% |
| Suppliers | 440/4 | €6,130 | €4,334 | -€1,795 | -29.3% |
| Taxes, remuneration and social security | 45 | €19,443 | €10,041 | -€9,402 | -48.4% |
| Taxes | 450/3 | €19,133 | €10,041 | -€9,092 | -47.5% |
| Remuneration and social security | 454/9 | €310 | - | -€310 | |
| Other amounts payable | 47/48 | €11,601 | €12,155 | +€554 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,055 | €2,488 | +€433 | +21.1% |
| Other operating charges | 640/8 | €614 | €387 | -€227 | -36.9% |
| Gross operating margin | 9900 | €144,101 | €123,345 | -€20,756 | -14.4% |
| Operating profit (loss) | 9901 | €141,431 | €120,469 | -€20,962 | -14.8% |
| Financial income | 75/76B | €0 | €275 | +€275 | +1,374,900% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Non-recurring financial income | 76B | - | €275 | +€275 | |
| Financial charges | 65/66B | €92 | €54 | -€38 | -41.3% |
| Recurring financial charges | 65 | €92 | €54 | -€38 | -41.3% |
| Profit (loss) for the period before taxes | 9903 | €141,339 | €120,690 | -€20,649 | -14.6% |
| Income taxes | 67/77 | €44,013 | €36,108 | -€7,905 | -18.0% |
| Profit (loss) for the period | 9904 | €97,326 | €84,582 | -€12,744 | -13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €97,326 | €84,582 | -€12,744 | -13.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.