AT 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.
AT CONCEPT
Largest movements
- Stocks and contracts +€18,747
up €18,747 (+306.3%), from €6,121 to €24,867
of which Stocks: +€15,247
- Receivables within one year +€13,070
up €13,070 (+46.3%), from €28,227 to €41,297
of which Other amounts receivable: +€11,629
- Reserves +€27,319
up €27,319 (+45.1%), from €60,628 to €87,948
- Trade debts +€20,552
up €20,552 (+89.1%), from €23,071 to €43,623
- Tax, wage and social debts -€14,535
down €14,535 (-85.2%), from €17,050 to €2,515
- Other debts +€1,710
up €1,710 (+12.1%), from €14,121 to €15,831
- Accrued charges and deferred income -€1,560
no longer reported in 2025 (was €1,560)
- Gross operating margin +€41,291
up €41,291, from -€5,760 to €35,531
- Depreciation -€6,063
down €6,063 (-85.9%), from €7,061 to €998
- Taxes +€3,670
new in 2025: €3,670
- Other operating charges +€592
up €592 (+42.1%), from €1,405 to €1,997
- Staff costs +€564
new in 2025: €564
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 | €117,485 | €151,312 | +€33,827 | +28.8% |
| Fixed assets | 21/28 | €1,551 | €2,689 | +€1,137 | +73.3% |
| Tangible fixed assets | 22/27 | €1,551 | €2,689 | +€1,137 | +73.3% |
| Plant, machinery and equipment | 23 | - | €1,531 | +€1,531 | |
| Furniture and vehicles | 24 | €1,551 | €1,157 | -€394 | -25.4% |
| Current assets | 29/58 | €115,934 | €148,624 | +€32,690 | +28.2% |
| Stocks and contracts in progress | 3 | €6,121 | €24,867 | +€18,747 | +306.3% |
| Stocks | 30/36 | €2,121 | €17,367 | +€15,247 | +718.9% |
| Contracts in progress | 37 | €4,000 | €7,500 | +€3,500 | +87.5% |
| Amounts receivable within one year | 40/41 | €28,227 | €41,297 | +€13,070 | +46.3% |
| Trade receivables | 40 | €26,099 | €27,540 | +€1,441 | +5.5% |
| Other amounts receivable | 41 | €2,128 | €13,758 | +€11,629 | +546.4% |
| Cash at bank and in hand | 54/58 | €81,551 | €81,496 | -€55 | -0.1% |
| Deferred charges and accrued income | 490/1 | €35 | €963 | +€928 | +2670.8% |
| Total equity and liabilities | 10/49 | €117,485 | €151,312 | +€33,827 | +28.8% |
| Equity | 10/15 | €61,628 | €88,948 | +€27,319 | +44.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €60,628 | €87,948 | +€27,319 | +45.1% |
| Distributable reserves | 133 | €60,628 | €87,948 | +€27,319 | +45.1% |
| Amounts payable | 17/49 | €55,857 | €62,365 | +€6,508 | +11.7% |
| Amounts payable within one year | 42/48 | €54,297 | €62,365 | +€8,068 | +14.9% |
| Trade debts | 44 | €23,071 | €43,623 | +€20,552 | +89.1% |
| Suppliers | 440/4 | €23,071 | €43,623 | +€20,552 | +89.1% |
| Advances received on contracts in progress | 46 | €55 | €396 | +€341 | +617.1% |
| Taxes, remuneration and social security | 45 | €17,050 | €2,515 | -€14,535 | -85.2% |
| Taxes | 450/3 | €17,050 | €2,515 | -€14,535 | -85.2% |
| Other amounts payable | 47/48 | €14,121 | €15,831 | +€1,710 | +12.1% |
| Accrued charges and deferred income | 492/3 | €1,560 | - | -€1,560 | |
| Remuneration, social security and pensions | 62 | - | €564 | +€564 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,061 | €998 | -€6,063 | -85.9% |
| Other operating charges | 640/8 | €1,405 | €1,997 | +€592 | +42.1% |
| Gross operating margin | 9900 | -€5,760 | €35,531 | +€41,291 | |
| Operating profit (loss) | 9901 | -€14,226 | €31,972 | +€46,198 | |
| Financial income | 75/76B | €18 | €10 | -€8 | -46.3% |
| Recurring financial income | 75 | €18 | €10 | -€8 | -46.3% |
| Financial charges | 65/66B | €960 | €992 | +€32 | +3.3% |
| Recurring financial charges | 65 | €960 | €992 | +€32 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | -€15,169 | €30,989 | +€46,158 | |
| Income taxes | 67/77 | - | €3,670 | +€3,670 | |
| Profit (loss) for the period | 9904 | -€15,169 | €27,319 | +€42,488 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,169 | €27,319 | +€42,488 |
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 8 October 2026 via checked.be.