BsArConcept: 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.
BsArConcept
Largest movements
- Cash +€4,629
up €4,629 (+39.6%), from €11,677 to €16,305
mainly Net result for the year (+€9,131) and Receivables within one year (+€1,052)
- Receivables within one year -€1,052
down €1,052 (-14.8%), from €7,130 to €6,078
- Deferred charges and accrued income +€471
new in 2025: €471
- Reserves +€4,131
up €4,131 (+82.6%), from €5,004 to €9,135
- Tax, wage and social debts +€457
up €457 (+5.4%), from €8,396 to €8,853
of which Taxes: +€457
- Accrued charges and deferred income -€387
no longer reported in 2025 (was €387)
- Turnover -€23,822
no longer reported in 2025 (was €23,822)
- Purchases and services -€11,890
no longer reported in 2025 (was €11,890)
- Gross operating margin +€922
up €922 (+7.7%), from €11,981 to €12,902
- Taxes -€326
down €326 (-9.2%), from €3,559 to €3,233
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 | €18,807 | €23,055 | +€4,248 | +22.6% |
| Fixed assets | 21/28 | - | €200 | +€200 | |
| Financial fixed assets | 28 | - | €200 | +€200 | |
| Current assets | 29/58 | €18,807 | €22,855 | +€4,048 | +21.5% |
| Amounts receivable within one year | 40/41 | €7,130 | €6,078 | -€1,052 | -14.8% |
| Trade receivables | 40 | €7,130 | €6,078 | -€1,052 | -14.8% |
| Cash at bank and in hand | 54/58 | €11,677 | €16,305 | +€4,629 | +39.6% |
| Deferred charges and accrued income | 490/1 | - | €471 | +€471 | |
| Total equity and liabilities | 10/49 | €18,807 | €23,055 | +€4,248 | +22.6% |
| Equity | 10/15 | €6,004 | €10,135 | +€4,131 | +68.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €5,004 | €9,135 | +€4,131 | +82.6% |
| Distributable reserves | 133 | €5,004 | €9,135 | +€4,131 | +82.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | +€0 | +2,700% |
| Amounts payable | 17/49 | €12,803 | €12,919 | +€116 | +0.9% |
| Amounts payable within one year | 42/48 | €12,416 | €12,919 | +€504 | +4.1% |
| Trade debts | 44 | €410 | €566 | +€157 | +38.2% |
| Suppliers | 440/4 | €410 | €566 | +€157 | +38.2% |
| Taxes, remuneration and social security | 45 | €8,396 | €8,853 | +€457 | +5.4% |
| Taxes | 450/3 | €7,218 | €7,675 | +€457 | +6.3% |
| Remuneration and social security | 454/9 | €1,178 | €1,178 | = | 0.0% |
| Other amounts payable | 47/48 | €3,610 | €3,500 | -€110 | -3.0% |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Turnover | 70 | €23,822 | - | -€23,822 | |
| Non-recurring operating income | 76A | €0 | - | -€0 | |
| Goods, raw materials, services and sundry goods | 60/61 | €11,890 | - | -€11,890 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €11,981 | €12,902 | +€922 | +7.7% |
| Operating profit (loss) | 9901 | €11,593 | €12,503 | +€909 | +7.8% |
| Financial charges | 65/66B | €30 | €138 | +€108 | +360% |
| Recurring financial charges | 65 | €30 | €138 | +€108 | +360% |
| Profit (loss) for the period before taxes | 9903 | €11,563 | €12,365 | +€801 | +6.9% |
| Income taxes | 67/77 | €3,559 | €3,233 | -€326 | -9.2% |
| Profit (loss) for the period | 9904 | €8,004 | €9,131 | +€1,127 | +14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,004 | €9,131 | +€1,127 | +14.1% |
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 15 October 2026 via checked.be.