ADVANCED CONCEPT SOLUTIONS: 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.
ADVANCED CONCEPT SOLUTIONS
Largest movements
- Financial fixed assets +€198,650
new in 2025: €198,650
- Receivables within one year -€28,485
down €28,485 (-60.4%), from €47,163 to €18,678
of which Trade receivables: -€31,552
- Cash -€20,762
down €20,762 (-63.1%), from €32,882 to €12,120
mainly Investment in fixed assets (net) (-€218,543) and Debts after one year (-€16,956)
- Tangible fixed assets +€17,411
up €17,411 (+11.2%), from €155,384 to €172,794
of which Land and buildings: +€16,014
- Other debts +€183,999
up €183,999 (+561.1%), from €32,793 to €216,792
- Debts after one year -€16,956
down €16,956 (-31.5%), from €53,757 to €36,801
- Tax, wage and social debts -€10,360
down €10,360 (-52.9%), from €19,600 to €9,240
- Reserves +€9,674
up €9,674 (+9.2%), from €104,625 to €114,300
of which Distributable reserves: +€9,674
- Gross operating margin -€24,841
down €24,841 (-55.2%), from €44,982 to €20,141
- Depreciation -€6,589
down €6,589 (-72.6%), from €9,072 to €2,482
- Taxes -€5,191
down €5,191 (-56.9%), from €9,125 to €3,934
- Financial charges +€631
up €631 (+19.6%), from €3,215 to €3,846
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 | €238,435 | €405,150 | +€166,715 | +69.9% |
| Fixed assets | 21/28 | €155,384 | €371,444 | +€216,061 | +139.0% |
| Tangible fixed assets | 22/27 | €155,384 | €172,794 | +€17,411 | +11.2% |
| Land and buildings | 22 | €149,905 | €165,919 | +€16,014 | +10.7% |
| Plant, machinery and equipment | 23 | €225 | €2,942 | +€2,716 | +1205.7% |
| Furniture and vehicles | 24 | €78 | - | -€78 | |
| Other tangible fixed assets | 26 | €5,175 | €3,934 | -€1,242 | -24.0% |
| Financial fixed assets | 28 | - | €198,650 | +€198,650 | |
| Current assets | 29/58 | €83,051 | €33,705 | -€49,346 | -59.4% |
| Amounts receivable within one year | 40/41 | €47,163 | €18,678 | -€28,485 | -60.4% |
| Trade receivables | 40 | €47,163 | €15,612 | -€31,552 | -66.9% |
| Other amounts receivable | 41 | - | €3,066 | +€3,066 | |
| Current investments | 50/53 | €300 | €300 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €32,882 | €12,120 | -€20,762 | -63.1% |
| Deferred charges and accrued income | 490/1 | €2,706 | €2,607 | -€99 | -3.6% |
| Total equity and liabilities | 10/49 | €238,435 | €405,150 | +€166,715 | +69.9% |
| Equity | 10/15 | €113,310 | €122,984 | +€9,674 | +8.5% |
| Contributions | 10/11 | €8,684 | €8,684 | = | 0.0% |
| Reserves | 13 | €104,625 | €114,300 | +€9,674 | +9.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €102,765 | €112,440 | +€9,674 | +9.4% |
| Amounts payable | 17/49 | €125,125 | €282,166 | +€157,040 | +125.5% |
| Amounts payable after more than one year | 17 | €53,757 | €36,801 | -€16,956 | -31.5% |
| Financial debts | 170/4 | €53,757 | €36,801 | -€16,956 | -31.5% |
| Amounts payable within one year | 42/48 | €71,368 | €245,365 | +€173,997 | +243.8% |
| Current portion of amounts payable after more than one year | 42 | €16,254 | €16,956 | +€702 | +4.3% |
| Trade debts | 44 | €2,721 | €2,377 | -€345 | -12.7% |
| Suppliers | 440/4 | €2,721 | €2,377 | -€345 | -12.7% |
| Taxes, remuneration and social security | 45 | €19,600 | €9,240 | -€10,360 | -52.9% |
| Taxes | 450/3 | €19,600 | €9,240 | -€10,360 | -52.9% |
| Other amounts payable | 47/48 | €32,793 | €216,792 | +€183,999 | +561.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,072 | €2,482 | -€6,589 | -72.6% |
| Other operating charges | 640/8 | €203 | €407 | +€204 | +100.6% |
| Gross operating margin | 9900 | €44,982 | €20,141 | -€24,841 | -55.2% |
| Operating profit (loss) | 9901 | €35,708 | €17,252 | -€18,456 | -51.7% |
| Financial income | 75/76B | €77 | €202 | +€125 | +162.6% |
| Recurring financial income | 75 | €77 | €202 | +€125 | +162.6% |
| Financial charges | 65/66B | €3,215 | €3,846 | +€631 | +19.6% |
| Recurring financial charges | 65 | €3,215 | €3,846 | +€631 | +19.6% |
| Profit (loss) for the period before taxes | 9903 | €32,570 | €13,608 | -€18,962 | -58.2% |
| Income taxes | 67/77 | €9,125 | €3,934 | -€5,191 | -56.9% |
| Profit (loss) for the period | 9904 | €23,445 | €9,674 | -€13,771 | -58.7% |
| Profit (loss) for the period to be appropriated | 9905 | €23,445 | €9,674 | -€13,771 | -58.7% |
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 11 October 2026 via checked.be.