ALLCONCEPT: 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.
ALLCONCEPT
Largest movements
- Cash +€15,368
up €15,368 (+74.0%), from €20,774 to €36,142
mainly Net result for the year (+€17,931) and Depreciation (+€10,991)
- Tangible fixed assets -€10,991
down €10,991 (-21.1%), from €52,164 to €41,173
of which Furniture and vehicles: -€8,849
- Receivables within one year -€7,375
down €7,375 (-11.5%), from €64,063 to €56,688
of which Other amounts receivable: -€7,096
- Profit (loss) carried forward +€17,931
up €17,931 (+19.0%), from -€94,342 to -€76,411
- Trade debts -€11,694
down €11,694 (-60.5%), from €19,325 to €7,631
- Debts after one year -€8,887
down €8,887 (-3.2%), from €281,633 to €272,746
- Tax, wage and social debts -€3,456
down €3,456 (-57.6%), from €5,996 to €2,541
of which Taxes: -€3,456
- Gross operating margin +€11,382
up €11,382 (+55.4%), from €20,539 to €31,921
- Other operating charges -€1,583
down €1,583 (-52.1%), from €3,042 to €1,458
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 | €292,285 | €288,794 | -€3,491 | -1.2% |
| Fixed assets | 21/28 | €52,299 | €41,308 | -€10,991 | -21.0% |
| Tangible fixed assets | 22/27 | €52,164 | €41,173 | -€10,991 | -21.1% |
| Plant, machinery and equipment | 23 | €557 | €297 | -€260 | -46.7% |
| Furniture and vehicles | 24 | €34,251 | €25,402 | -€8,849 | -25.8% |
| Other tangible fixed assets | 26 | €17,357 | €15,474 | -€1,882 | -10.8% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €239,986 | €247,486 | +€7,500 | +3.1% |
| Stocks and contracts in progress | 3 | €7,000 | €7,000 | = | 0.0% |
| Stocks | 30/36 | €7,000 | €7,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €64,063 | €56,688 | -€7,375 | -11.5% |
| Trade receivables | 40 | €52,714 | €52,434 | -€280 | -0.5% |
| Other amounts receivable | 41 | €11,349 | €4,254 | -€7,096 | -62.5% |
| Current investments | 50/53 | €144,240 | €144,386 | +€146 | +0.1% |
| Cash at bank and in hand | 54/58 | €20,774 | €36,142 | +€15,368 | +74.0% |
| Deferred charges and accrued income | 490/1 | €3,909 | €3,270 | -€639 | -16.4% |
| Total equity and liabilities | 10/49 | €292,285 | €288,794 | -€3,491 | -1.2% |
| Equity | 10/15 | -€46,391 | -€28,460 | +€17,931 | +38.7% |
| Contributions | 10/11 | €43,592 | €43,592 | = | 0.0% |
| Reserves | 13 | €4,359 | €4,359 | = | 0.0% |
| Distributable reserves | 133 | €4,359 | €4,359 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€94,342 | -€76,411 | +€17,931 | +19.0% |
| Amounts payable | 17/49 | €338,676 | €317,254 | -€21,422 | -6.3% |
| Amounts payable after more than one year | 17 | €281,633 | €272,746 | -€8,887 | -3.2% |
| Financial debts | 170/4 | €281,633 | €272,746 | -€8,887 | -3.2% |
| Amounts payable within one year | 42/48 | €57,043 | €44,508 | -€12,535 | -22.0% |
| Current portion of amounts payable after more than one year | 42 | €8,541 | €8,887 | +€347 | +4.1% |
| Trade debts | 44 | €19,325 | €7,631 | -€11,694 | -60.5% |
| Suppliers | 440/4 | €19,325 | €7,631 | -€11,694 | -60.5% |
| Taxes, remuneration and social security | 45 | €5,996 | €2,541 | -€3,456 | -57.6% |
| Taxes | 450/3 | €4,418 | €962 | -€3,456 | -78.2% |
| Remuneration and social security | 454/9 | €1,578 | €1,578 | = | 0.0% |
| Other amounts payable | 47/48 | €23,181 | €25,449 | +€2,268 | +9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,302 | €10,991 | -€311 | -2.7% |
| Other operating charges | 640/8 | €3,042 | €1,458 | -€1,583 | -52.1% |
| Gross operating margin | 9900 | €20,539 | €31,921 | +€11,382 | +55.4% |
| Operating profit (loss) | 9901 | €6,195 | €19,471 | +€13,276 | +214% |
| Financial income | 75/76B | €373 | €227 | -€145 | -38.9% |
| Recurring financial income | 75 | €373 | €227 | -€145 | -38.9% |
| Financial charges | 65/66B | €1,564 | €1,288 | -€276 | -17.6% |
| Recurring financial charges | 65 | €1,564 | €1,288 | -€276 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €5,004 | €18,410 | +€13,407 | +268% |
| Income taxes | 67/77 | €491 | €480 | -€11 | -2.3% |
| Profit (loss) for the period | 9904 | €4,513 | €17,931 | +€13,418 | +297% |
| Profit (loss) for the period to be appropriated | 9905 | €4,513 | €17,931 | +€13,418 | +297% |
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 18 October 2026 via checked.be.