82 CONCEPT BAR: 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.
82 CONCEPT BAR
Largest movements
- Cash -€9,803
down €9,803 (-39.8%), from €24,656 to €14,854
mainly Debts after one year (-€11,755) and Tax, wage and social debts (-€4,692)
- Receivables within one year +€4,468
up €4,468 (+21.0%), from €21,235 to €25,704
of which Other amounts receivable: +€7,005
- Stocks and contracts -€2,156
down €2,156 (-22.2%), from €9,716 to €7,560
- Tangible fixed assets -€1,432
down €1,432 (-22.7%), from €6,295 to €4,863
of which Furniture and vehicles: -€1,813
- Debts after one year -€11,755
down €11,755 (-85.6%), from €13,725 to €1,971
- Tax, wage and social debts -€4,692
down €4,692 (-35.9%), from €13,067 to €8,374
of which Taxes: -€3,208
- Trade debts +€4,040
up €4,040 (+52.0%), from €7,774 to €11,814
- Current portion of long-term debt +€2,090
up €2,090 (+18.0%), from €11,638 to €13,728
- Profit (loss) carried forward +€975
up €975 (+9.0%), from €10,806 to €11,781
- Gross operating margin -€20,761
down €20,761 (-41.0%), from €50,612 to €29,851
- Depreciation -€7,002
down €7,002 (-64.0%), from €10,938 to €3,936
- Staff costs -€2,119
down €2,119 (-11.2%), from €18,932 to €16,812
- Other operating charges +€637
up €637 (+14.4%), from €4,408 to €5,044
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 | €62,590 | €53,168 | -€9,422 | -15.1% |
| Fixed assets | 21/28 | €6,295 | €4,863 | -€1,432 | -22.7% |
| Tangible fixed assets | 22/27 | €6,295 | €4,863 | -€1,432 | -22.7% |
| Land and buildings | 22 | €3,291 | €3,672 | +€381 | +11.6% |
| Furniture and vehicles | 24 | €3,004 | €1,191 | -€1,813 | -60.3% |
| Current assets | 29/58 | €56,295 | €48,305 | -€7,990 | -14.2% |
| Stocks and contracts in progress | 3 | €9,716 | €7,560 | -€2,156 | -22.2% |
| Stocks | 30/36 | €9,716 | €7,560 | -€2,156 | -22.2% |
| Amounts receivable within one year | 40/41 | €21,235 | €25,704 | +€4,468 | +21.0% |
| Trade receivables | 40 | €13,819 | €11,283 | -€2,536 | -18.4% |
| Other amounts receivable | 41 | €7,416 | €14,421 | +€7,005 | +94.5% |
| Cash at bank and in hand | 54/58 | €24,656 | €14,854 | -€9,803 | -39.8% |
| Deferred charges and accrued income | 490/1 | €688 | €188 | -€500 | -72.7% |
| Total equity and liabilities | 10/49 | €62,590 | €53,168 | -€9,422 | -15.1% |
| Equity | 10/15 | €16,306 | €17,281 | +€975 | +6.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,806 | €11,781 | +€975 | +9.0% |
| Amounts payable | 17/49 | €46,285 | €35,887 | -€10,398 | -22.5% |
| Amounts payable after more than one year | 17 | €13,725 | €1,971 | -€11,755 | -85.6% |
| Financial debts | 170/4 | €13,725 | €1,971 | -€11,755 | -85.6% |
| Amounts payable within one year | 42/48 | €32,560 | €33,916 | +€1,357 | +4.2% |
| Current portion of amounts payable after more than one year | 42 | €11,638 | €13,728 | +€2,090 | +18.0% |
| Trade debts | 44 | €7,774 | €11,814 | +€4,040 | +52.0% |
| Suppliers | 440/4 | €7,774 | €11,814 | +€4,040 | +52.0% |
| Taxes, remuneration and social security | 45 | €13,067 | €8,374 | -€4,692 | -35.9% |
| Taxes | 450/3 | €4,591 | €1,382 | -€3,208 | -69.9% |
| Remuneration and social security | 454/9 | €8,476 | €6,992 | -€1,484 | -17.5% |
| Other amounts payable | 47/48 | €81 | - | -€81 | |
| Remuneration, social security and pensions | 62 | €18,932 | €16,812 | -€2,119 | -11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,938 | €3,936 | -€7,002 | -64.0% |
| Other operating charges | 640/8 | €4,408 | €5,044 | +€637 | +14.4% |
| Non-recurring operating charges | 66A | €198 | - | -€198 | |
| Gross operating margin | 9900 | €50,612 | €29,851 | -€20,761 | -41.0% |
| Operating profit (loss) | 9901 | €16,137 | €4,058 | -€12,079 | -74.9% |
| Financial income | 75/76B | €122 | €11 | -€111 | -91.1% |
| Recurring financial income | 75 | €122 | €11 | -€111 | -91.1% |
| Financial charges | 65/66B | €2,917 | €3,093 | +€176 | +6.0% |
| Recurring financial charges | 65 | €2,917 | €3,093 | +€176 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | €13,342 | €975 | -€12,366 | -92.7% |
| Profit (loss) for the period | 9904 | €13,342 | €975 | -€12,366 | -92.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,342 | €975 | -€12,366 | -92.7% |
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 12 October 2026 via checked.be.