A-TOTALCONCEPT: 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-TOTALCONCEPT
Largest movements
- Cash -€14,033
down €14,033 (-47.0%), from €29,874 to €15,841
mainly Investment in fixed assets (net) (-€17,822) and Receivables within one year (-€4,596)
- Tangible fixed assets +€13,484
up €13,484 (+452%), from €2,984 to €16,469
of which Furniture and vehicles: +€13,805
- Receivables within one year +€4,596
up €4,596 (+76.3%), from €6,020 to €10,616
of which Trade receivables: +€4,811
- Stocks and contracts -€3,250
no longer reported in 2025 (was €3,250)
- Deferred charges and accrued income +€1,781
up €1,781 (+74.1%), from €2,402 to €4,183
- Other debts +€5,008
up €5,008 (+262%), from €1,910 to €6,919
- Reserves -€2,256
down €2,256 (-7.0%), from €32,286 to €30,031
- Gross operating margin -€10,098
down €10,098 (-61.8%), from €16,345 to €6,248
- Depreciation +€3,550
up €3,550 (+450%), from €788 to €4,338
- Taxes -€3,348
down €3,348 (-79.4%), from €4,218 to €870
- Financial charges +€1,928
up €1,928 (+226%), from €853 to €2,780
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 | €44,531 | €47,109 | +€2,578 | +5.8% |
| Fixed assets | 21/28 | €2,984 | €16,469 | +€13,484 | +452% |
| Tangible fixed assets | 22/27 | €2,984 | €16,469 | +€13,484 | +452% |
| Plant, machinery and equipment | 23 | €2,984 | €2,664 | -€321 | -10.7% |
| Furniture and vehicles | 24 | - | €13,805 | +€13,805 | |
| Current assets | 29/58 | €41,547 | €30,641 | -€10,906 | -26.2% |
| Stocks and contracts in progress | 3 | €3,250 | - | -€3,250 | |
| Contracts in progress | 37 | €3,250 | - | -€3,250 | |
| Amounts receivable within one year | 40/41 | €6,020 | €10,616 | +€4,596 | +76.3% |
| Trade receivables | 40 | €159 | €4,970 | +€4,811 | +3,030% |
| Other amounts receivable | 41 | €5,861 | €5,646 | -€215 | -3.7% |
| Cash at bank and in hand | 54/58 | €29,874 | €15,841 | -€14,033 | -47.0% |
| Deferred charges and accrued income | 490/1 | €2,402 | €4,183 | +€1,781 | +74.1% |
| Total equity and liabilities | 10/49 | €44,531 | €47,109 | +€2,578 | +5.8% |
| Equity | 10/15 | €35,286 | €33,031 | -€2,256 | -6.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €32,286 | €30,031 | -€2,256 | -7.0% |
| Distributable reserves | 133 | €32,286 | €30,031 | -€2,256 | -7.0% |
| Amounts payable | 17/49 | €9,245 | €14,078 | +€4,834 | +52.3% |
| Amounts payable within one year | 42/48 | €9,245 | €14,078 | +€4,834 | +52.3% |
| Trade debts | 44 | €4,292 | €4,159 | -€133 | -3.1% |
| Suppliers | 440/4 | €4,292 | €4,159 | -€133 | -3.1% |
| Taxes, remuneration and social security | 45 | €3,042 | €3,000 | -€41 | -1.4% |
| Taxes | 450/3 | €3,042 | €3,000 | -€41 | -1.4% |
| Other amounts payable | 47/48 | €1,910 | €6,919 | +€5,008 | +262% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €788 | €4,338 | +€3,550 | +450% |
| Other operating charges | 640/8 | €629 | €515 | -€114 | -18.1% |
| Gross operating margin | 9900 | €16,345 | €6,248 | -€10,098 | -61.8% |
| Operating profit (loss) | 9901 | €14,929 | €1,395 | -€13,534 | -90.7% |
| Financial income | 75/76B | €116 | €0 | -€116 | -100.0% |
| Recurring financial income | 75 | €116 | €0 | -€116 | -100.0% |
| Financial charges | 65/66B | €853 | €2,780 | +€1,928 | +226% |
| Recurring financial charges | 65 | €853 | €2,780 | +€1,928 | +226% |
| Profit (loss) for the period before taxes | 9903 | €14,192 | -€1,385 | -€15,577 | |
| Income taxes | 67/77 | €4,218 | €870 | -€3,348 | -79.4% |
| Profit (loss) for the period | 9904 | €9,974 | -€2,256 | -€12,229 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,974 | -€2,256 | -€12,229 |
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 17 October 2026 via checked.be.