A.L.L. CONCEPT: 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.
A.L.L. CONCEPT
Largest movements
- Receivables within one year +€371,862
up €371,862 (+323%), from €115,084 to €486,945
of which Trade receivables: +€361,177
- Cash +€36,877
up €36,877 (+169%), from €21,851 to €58,728
mainly Trade debts (+€328,881) and Depreciation (+€29,804)
- Stocks and contracts -€26,475
no longer reported in 2025 (was €26,475)
- Trade debts +€328,881
up €328,881 (+510%), from €64,522 to €393,404
- Tax, wage and social debts +€22,152
up €22,152 (+253%), from €8,765 to €30,918
of which Taxes: +€12,757
- Other debts +€18,429
up €18,429 (+68.0%), from €27,118 to €45,547
- Profit (loss) carried forward +€17,308
up €17,308 (+21.4%), from €80,794 to €98,101
- Debts after one year -€12,780
down €12,780 (-78.0%), from €16,375 to €3,595
- Gross operating margin +€75,838
up €75,838 (+123%), from €61,679 to €137,516
- Staff costs +€57,260
up €57,260 (+770%), from €7,435 to €64,695
- Taxes +€13,115
up €13,115 (+172%), from €7,612 to €20,727
- Depreciation +€10,054
up €10,054 (+50.9%), from €19,750 to €29,804
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 | €211,217 | €596,239 | +€385,022 | +182% |
| Fixed assets | 21/28 | €47,807 | €48,582 | +€774 | +1.6% |
| Tangible fixed assets | 22/27 | €47,307 | €47,986 | +€678 | +1.4% |
| Plant, machinery and equipment | 23 | €1,692 | €6,103 | +€4,411 | +261% |
| Furniture and vehicles | 24 | €8,943 | €21,887 | +€12,944 | +145% |
| Leasing and similar rights | 25 | €36,672 | €19,996 | -€16,676 | -45.5% |
| Financial fixed assets | 28 | €500 | €596 | +€96 | +19.2% |
| Current assets | 29/58 | €163,410 | €547,657 | +€384,247 | +235% |
| Stocks and contracts in progress | 3 | €26,475 | - | -€26,475 | |
| Stocks | 30/36 | €26,475 | - | -€26,475 | |
| Amounts receivable within one year | 40/41 | €115,084 | €486,945 | +€371,862 | +323% |
| Trade receivables | 40 | €93,292 | €454,469 | +€361,177 | +387% |
| Other amounts receivable | 41 | €21,791 | €32,477 | +€10,685 | +49.0% |
| Cash at bank and in hand | 54/58 | €21,851 | €58,728 | +€36,877 | +169% |
| Deferred charges and accrued income | 490/1 | - | €1,983 | +€1,983 | |
| Total equity and liabilities | 10/49 | €211,217 | €596,239 | +€385,022 | +182% |
| Equity | 10/15 | €81,794 | €99,101 | +€17,308 | +21.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,794 | €98,101 | +€17,308 | +21.4% |
| Amounts payable | 17/49 | €129,424 | €497,138 | +€367,714 | +284% |
| Amounts payable after more than one year | 17 | €16,375 | €3,595 | -€12,780 | -78.0% |
| Financial debts | 170/4 | €16,375 | €3,595 | -€12,780 | -78.0% |
| Amounts payable within one year | 42/48 | €113,049 | €493,543 | +€380,494 | +337% |
| Current portion of amounts payable after more than one year | 42 | €12,644 | €23,675 | +€11,032 | +87.3% |
| Trade debts | 44 | €64,522 | €393,404 | +€328,881 | +510% |
| Suppliers | 440/4 | €64,522 | €393,404 | +€328,881 | +510% |
| Taxes, remuneration and social security | 45 | €8,765 | €30,918 | +€22,152 | +253% |
| Taxes | 450/3 | - | €12,757 | +€12,757 | |
| Remuneration and social security | 454/9 | €8,765 | €18,161 | +€9,396 | +107% |
| Other amounts payable | 47/48 | €27,118 | €45,547 | +€18,429 | +68.0% |
| Remuneration, social security and pensions | 62 | €7,435 | €64,695 | +€57,260 | +770% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,750 | €29,804 | +€10,054 | +50.9% |
| Other operating charges | 640/8 | €2,615 | €3,289 | +€674 | +25.8% |
| Gross operating margin | 9900 | €61,679 | €137,516 | +€75,838 | +123% |
| Operating profit (loss) | 9901 | €31,878 | €39,729 | +€7,850 | +24.6% |
| Financial charges | 65/66B | €2,081 | €1,694 | -€388 | -18.6% |
| Recurring financial charges | 65 | €2,081 | €1,694 | -€388 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | €29,797 | €38,035 | +€8,238 | +27.6% |
| Income taxes | 67/77 | €7,612 | €20,727 | +€13,115 | +172% |
| Profit (loss) for the period | 9904 | €22,185 | €17,308 | -€4,877 | -22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,185 | €17,308 | -€4,877 | -22.0% |
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 23 October 2026 via checked.be.