A'CONCEPT: 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.
A'CONCEPT
Largest movements
- Cash +€9,840
up €9,840 (+150000.2%), from €7 to €9,847
mainly Other debts (+€12,750) and Trade debts (+€450)
- Deferred charges and accrued income +€793
up €793 (+206.3%), from €384 to €1,177
- Other debts +€12,750
up €12,750 (+34.9%), from €36,551 to €49,301
- Profit (loss) carried forward -€2,567
down €2,567 (-5.9%), from -€43,660 to -€46,227
- Trade debts +€450
new in 2025: €450
- Gross operating margin -€2,107
down €2,107, from €106 to -€2,001
- Other operating charges +€139
up €139 (+36.2%), from €384 to €524
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 | €391 | €11,024 | +€10,633 | +2719.4% |
| Current assets | 29/58 | €391 | €11,024 | +€10,633 | +2719.4% |
| Cash at bank and in hand | 54/58 | €7 | €9,847 | +€9,840 | +150000.2% |
| Deferred charges and accrued income | 490/1 | €384 | €1,177 | +€793 | +206.3% |
| Total equity and liabilities | 10/49 | €391 | €11,024 | +€10,633 | +2719.4% |
| Equity | 10/15 | -€36,160 | -€38,727 | -€2,567 | -7.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,300 | €1,300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,300 | €1,300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,300 | €1,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,660 | -€46,227 | -€2,567 | -5.9% |
| Amounts payable | 17/49 | €36,551 | €49,751 | +€13,200 | +36.1% |
| Amounts payable within one year | 42/48 | €36,551 | €49,751 | +€13,200 | +36.1% |
| Trade debts | 44 | - | €450 | +€450 | |
| Suppliers | 440/4 | - | €450 | +€450 | |
| Other amounts payable | 47/48 | €36,551 | €49,301 | +€12,750 | +34.9% |
| Other operating charges | 640/8 | €384 | €524 | +€139 | +36.2% |
| Gross operating margin | 9900 | €106 | -€2,001 | -€2,107 | |
| Operating profit (loss) | 9901 | -€278 | -€2,525 | -€2,247 | -807.2% |
| Financial charges | 65/66B | €23 | €42 | +€19 | +85.0% |
| Recurring financial charges | 65 | €23 | €42 | +€19 | +85.0% |
| Profit (loss) for the period before taxes | 9903 | -€301 | -€2,567 | -€2,266 | -752.8% |
| Profit (loss) for the period | 9904 | -€301 | -€2,567 | -€2,266 | -752.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€301 | -€2,567 | -€2,266 | -752.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.