BL CONCASSAGE: 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.
BL CONCASSAGE
Largest movements
- Tangible fixed assets -€952,300
down €952,300 (-100.0%), from €952,300 to €0
of which Land and buildings: -€944,458
- Receivables within one year +€58,486
up €58,486 (+5.6%), from €1.0m to €1.1m
of which Other amounts receivable: +€30,908
- Cash +€43,213
up €43,213 (+1073.4%), from €4,026 to €47,239
mainly Net result for the year (+€1.2m) and Investment in fixed assets (net) (+€952,300)
- Other debts -€1.3m
down €1.3m (-93.5%), from €1.4m to €88,261
- Profit (loss) carried forward +€1.2m
up €1.2m, from -€486,515 to €731,079
- Advances received -€1.0m
down €1.0m (-100.0%), from €1.0m to €0
- Tax, wage and social debts +€273,840
new in 2024: €273,840
- Trade debts -€62,218
down €62,218 (-76.1%), from €81,758 to €19,540
- Gross operating margin +€1.7m
up €1.7m, from -€31,895 to €1.6m
- Taxes +€273,840
new in 2024: €273,840
- Other operating charges +€153,549
up €153,549 (+962.5%), from €15,953 to €169,503
- Depreciation -€59,845
down €59,845 (-100.0%), from €59,845 to €0
- Purchases and services +€35,681
new in 2024: €35,681
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,000,135 | €1,148,019 | -€852,115 | -42.6% |
| Fixed assets | 21/28 | €954,700 | €2,400 | -€952,300 | -99.7% |
| Tangible fixed assets | 22/27 | €952,300 | €0 | -€952,300 | -100.0% |
| Land and buildings | 22 | €944,458 | €0 | -€944,458 | -100.0% |
| Plant, machinery and equipment | 23 | €7,842 | €0 | -€7,842 | -100.0% |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €1,045,435 | €1,145,619 | +€100,184 | +9.6% |
| Amounts receivable within one year | 40/41 | €1,039,895 | €1,098,381 | +€58,486 | +5.6% |
| Trade receivables | 40 | €39,375 | €66,953 | +€27,578 | +70.0% |
| Other amounts receivable | 41 | €1,000,520 | €1,031,428 | +€30,908 | +3.1% |
| Cash at bank and in hand | 54/58 | €4,026 | €47,239 | +€43,213 | +1073.4% |
| Deferred charges and accrued income | 490/1 | €1,514 | €0 | -€1,514 | -100.0% |
| Total equity and liabilities | 10/49 | €2,000,135 | €1,148,019 | -€852,115 | -42.6% |
| Equity | 10/15 | -€466,515 | €751,079 | +€1.2m | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€486,515 | €731,079 | +€1.2m | |
| Amounts payable | 17/49 | €2,466,649 | €396,941 | -€2.1m | -83.9% |
| Amounts payable within one year | 42/48 | €2,436,389 | €381,641 | -€2.1m | -84.3% |
| Trade debts | 44 | €81,758 | €19,540 | -€62,218 | -76.1% |
| Suppliers | 440/4 | €81,758 | €19,540 | -€62,218 | -76.1% |
| Advances received on contracts in progress | 46 | €1,000,000 | €0 | -€1.0m | -100.0% |
| Taxes, remuneration and social security | 45 | - | €273,840 | +€273,840 | |
| Taxes | 450/3 | - | €273,840 | +€273,840 | |
| Other amounts payable | 47/48 | €1,354,631 | €88,261 | -€1.3m | -93.5% |
| Accrued charges and deferred income | 492/3 | €30,260 | €15,300 | -€14,960 | -49.4% |
| Turnover | 70 | - | €25,849 | +€25,849 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €35,681 | +€35,681 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,845 | €0 | -€59,845 | -100.0% |
| Other operating charges | 640/8 | €15,953 | €169,503 | +€153,549 | +962.5% |
| Gross operating margin | 9900 | -€31,895 | €1,643,520 | +€1.7m | |
| Operating profit (loss) | 9901 | -€107,693 | €1,474,018 | +€1.6m | |
| Financial income | 75/76B | €446 | €30,013 | +€29,567 | +6624.9% |
| Recurring financial income | 75 | €446 | €30,013 | +€29,567 | +6624.9% |
| Financial charges | 65/66B | €20,964 | €12,598 | -€8,366 | -39.9% |
| Recurring financial charges | 65 | €20,964 | €12,598 | -€8,366 | -39.9% |
| Profit (loss) for the period before taxes | 9903 | -€128,210 | €1,491,434 | +€1.6m | |
| Income taxes | 67/77 | - | €273,840 | +€273,840 | |
| Profit (loss) for the period | 9904 | -€128,210 | €1,217,593 | +€1.3m | |
| Profit (loss) for the period to be appropriated | 9905 | -€128,210 | €1,217,593 | +€1.3m |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.