B-CONCEPT HABITAT: 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.
B-CONCEPT HABITAT
Largest movements
- Stocks and contracts +€146,232
up €146,232 (+63.7%), from €229,624 to €375,856
- Cash -€7,242
down €7,242 (-65.8%), from €11,010 to €3,769
mainly Stocks and contracts (-€146,232) and Net result for the year (-€22,152)
- Receivables within one year +€4,485
up €4,485 (+845%), from €531 to €5,015
- Short-term financial debts +€163,112
up €163,112 (+168%), from €97,309 to €260,421
- Profit (loss) carried forward -€22,152
down €22,152 (-132%), from -€16,724 to -€38,876
- Other debts +€10,201
up €10,201 (+8.5%), from €120,101 to €130,302
- Trade debts -€8,617
down €8,617 (-64.8%), from €13,297 to €4,680
- Financial charges +€5,572
up €5,572 (+104%), from €5,366 to €10,938
- Other operating charges +€510
up €510 (+66.1%), from €772 to €1,282
- Gross operating margin +€377
up €377 (+4.0%), from -€9,378 to -€9,001
- Purchases and services -€377
down €377 (-4.0%), from €9,378 to €9,001
- Depreciation -€277
down €277 (-22.9%), from €1,208 to €931
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 | €243,983 | €386,527 | +€142,544 | +58.4% |
| Formation expenses | 20 | €2,366 | €1,749 | -€616 | -26.0% |
| Fixed assets | 21/28 | €453 | €137 | -€315 | -69.6% |
| Tangible fixed assets | 22/27 | €453 | €137 | -€315 | -69.6% |
| Furniture and vehicles | 24 | €453 | €137 | -€315 | -69.6% |
| Current assets | 29/58 | €241,165 | €384,640 | +€143,476 | +59.5% |
| Stocks and contracts in progress | 3 | €229,624 | €375,856 | +€146,232 | +63.7% |
| Stocks | 30/36 | €229,624 | €375,856 | +€146,232 | +63.7% |
| Amounts receivable within one year | 40/41 | €531 | €5,015 | +€4,485 | +845% |
| Other amounts receivable | 41 | €531 | €5,015 | +€4,485 | +845% |
| Cash at bank and in hand | 54/58 | €11,010 | €3,769 | -€7,242 | -65.8% |
| Total equity and liabilities | 10/49 | €243,983 | €386,527 | +€142,544 | +58.4% |
| Equity | 10/15 | €13,276 | -€8,876 | -€22,152 | |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,724 | -€38,876 | -€22,152 | -132% |
| Amounts payable | 17/49 | €230,707 | €395,403 | +€164,696 | +71.4% |
| Amounts payable within one year | 42/48 | €230,707 | €395,403 | +€164,696 | +71.4% |
| Financial debts | 43 | €97,309 | €260,421 | +€163,112 | +168% |
| Credit institutions | 430/8 | €97,309 | €260,421 | +€163,112 | +168% |
| Trade debts | 44 | €13,297 | €4,680 | -€8,617 | -64.8% |
| Suppliers | 440/4 | €13,297 | €4,680 | -€8,617 | -64.8% |
| Other amounts payable | 47/48 | €120,101 | €130,302 | +€10,201 | +8.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €9,378 | €9,001 | -€377 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,208 | €931 | -€277 | -22.9% |
| Other operating charges | 640/8 | €772 | €1,282 | +€510 | +66.1% |
| Gross operating margin | 9900 | -€9,378 | -€9,001 | +€377 | +4.0% |
| Operating profit (loss) | 9901 | -€11,358 | -€11,214 | +€144 | +1.3% |
| Financial charges | 65/66B | €5,366 | €10,938 | +€5,572 | +104% |
| Recurring financial charges | 65 | €5,366 | €10,938 | +€5,572 | +104% |
| Profit (loss) for the period before taxes | 9903 | -€16,724 | -€22,152 | -€5,428 | -32.5% |
| Profit (loss) for the period | 9904 | -€16,724 | -€22,152 | -€5,428 | -32.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,724 | -€22,152 | -€5,428 | -32.5% |
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 31 October 2026 via checked.be.