BFConception: 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.
BFConception
Largest movements
- Receivables within one year +€11,443
up €11,443 (+130%), from €8,835 to €20,278
of which Trade receivables: +€12,911
- Tangible fixed assets -€8,805
down €8,805 (-30.7%), from €28,708 to €19,903
of which Leasing and similar rights: -€6,896
- Cash +€2,446
up €2,446 (+15.4%), from €15,872 to €18,318
mainly Tax, wage and social debts (+€12,463) and Depreciation (+€8,805)
- Deferred charges and accrued income -€829
down €829 (-54.2%), from €1,530 to €701
- Tax, wage and social debts +€12,463
up €12,463 (+80.6%), from €15,459 to €27,922
of which Remuneration and social security: +€7,695
- Debts after one year -€8,216
down €8,216 (-43.6%), from €18,826 to €10,610
- Profit (loss) carried forward +€4,718
up €4,718 (+74.2%), from €6,360 to €11,078
- Current portion of long-term debt -€3,918
down €3,918 (-32.3%), from €12,134 to €8,216
- Trade debts -€792
down €792 (-58.8%), from €1,347 to €554
- Gross operating margin +€19,019
up €19,019 (+21.7%), from €87,539 to €106,559
- Staff costs +€10,937
up €10,937 (+13.9%), from €78,737 to €89,674
- Taxes +€1,706
up €1,706, from €0 to €1,706
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 | €55,125 | €59,380 | +€4,255 | +7.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €28,888 | €20,083 | -€8,805 | -30.5% |
| Tangible fixed assets | 22/27 | €28,708 | €19,903 | -€8,805 | -30.7% |
| Furniture and vehicles | 24 | €6,111 | €4,202 | -€1,908 | -31.2% |
| Leasing and similar rights | 25 | €22,597 | €15,701 | -€6,896 | -30.5% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €26,237 | €39,297 | +€13,060 | +49.8% |
| Amounts receivable within one year | 40/41 | €8,835 | €20,278 | +€11,443 | +130% |
| Trade receivables | 40 | €7,324 | €20,234 | +€12,911 | +176% |
| Other amounts receivable | 41 | €1,512 | €44 | -€1,468 | -97.1% |
| Cash at bank and in hand | 54/58 | €15,872 | €18,318 | +€2,446 | +15.4% |
| Deferred charges and accrued income | 490/1 | €1,530 | €701 | -€829 | -54.2% |
| Total equity and liabilities | 10/49 | €55,125 | €59,380 | +€4,255 | +7.7% |
| Equity | 10/15 | €7,360 | €12,078 | +€4,718 | +64.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,360 | €11,078 | +€4,718 | +74.2% |
| Amounts payable | 17/49 | €47,765 | €47,302 | -€463 | -1.0% |
| Amounts payable after more than one year | 17 | €18,826 | €10,610 | -€8,216 | -43.6% |
| Financial debts | 170/4 | €18,826 | €10,610 | -€8,216 | -43.6% |
| Amounts payable within one year | 42/48 | €28,939 | €36,692 | +€7,753 | +26.8% |
| Current portion of amounts payable after more than one year | 42 | €12,134 | €8,216 | -€3,918 | -32.3% |
| Trade debts | 44 | €1,347 | €554 | -€792 | -58.8% |
| Suppliers | 440/4 | €1,347 | €554 | -€792 | -58.8% |
| Taxes, remuneration and social security | 45 | €15,459 | €27,922 | +€12,463 | +80.6% |
| Taxes | 450/3 | €2,054 | €6,822 | +€4,769 | +232% |
| Remuneration and social security | 454/9 | €13,405 | €21,100 | +€7,695 | +57.4% |
| Remuneration, social security and pensions | 62 | €78,737 | €89,674 | +€10,937 | +13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,805 | €8,805 | = | 0.0% |
| Other operating charges | 640/8 | €186 | €112 | -€74 | -40.0% |
| Gross operating margin | 9900 | €87,539 | €106,559 | +€19,019 | +21.7% |
| Operating profit (loss) | 9901 | -€188 | €7,968 | +€8,157 | |
| Financial income | 75/76B | - | €53 | +€53 | |
| Recurring financial income | 75 | - | €53 | +€53 | |
| Financial charges | 65/66B | €2,184 | €1,598 | -€586 | -26.8% |
| Recurring financial charges | 65 | €2,184 | €1,598 | -€586 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,372 | €6,424 | +€8,796 | |
| Income taxes | 67/77 | €0 | €1,706 | +€1,706 | |
| Profit (loss) for the period | 9904 | -€2,372 | €4,718 | +€7,089 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,372 | €4,718 | +€7,089 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.