Concelio: 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.
Concelio
Largest movements
- Cash -€33,506
down €33,506 (-19.9%), from €168,712 to €135,205
mainly Other debts (-€65,803) and Contributions, distributions and other (-€54,000)
- Current investments +€32,000
up €32,000 (+38.6%), from €82,949 to €114,949
- Receivables within one year -€27,787
down €27,787 (-38.0%), from €73,164 to €45,377
of which Trade receivables: -€27,787
- Deferred charges and accrued income -€11,304
down €11,304 (-30.9%), from €36,600 to €25,296
- Other debts -€65,803
down €65,803 (-48.1%), from €136,923 to €71,120
- Profit (loss) carried forward +€43,832
up €43,832 (+37.1%), from €118,208 to €162,040
- Trade debts -€9,435
down €9,435 (-97.9%), from €9,635 to €200
- Tax, wage and social debts -€6,979
down €6,979 (-20.5%), from €34,115 to €27,136
- Gross operating margin +€35,558
up €35,558 (+39.2%), from €90,814 to €126,371
- Depreciation -€10,955
down €10,955 (-74.3%), from €14,735 to €3,780
- Taxes +€9,617
up €9,617 (+57.7%), from €16,666 to €26,282
- Financial income +€2,593
up €2,593 (+427.2%), from €607 to €3,200
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 | €388,173 | €349,788 | -€38,385 | -9.9% |
| Fixed assets | 21/28 | €26,748 | €28,961 | +€2,213 | +8.3% |
| Tangible fixed assets | 22/27 | €23,258 | €25,471 | +€2,213 | +9.5% |
| Plant, machinery and equipment | 23 | €1,030 | - | -€1,030 | |
| Furniture and vehicles | 24 | €2,074 | €7,668 | +€5,594 | +269.7% |
| Other tangible fixed assets | 26 | €20,154 | €17,803 | -€2,351 | -11.7% |
| Financial fixed assets | 28 | €3,490 | €3,490 | = | 0.0% |
| Current assets | 29/58 | €361,425 | €320,827 | -€40,598 | -11.2% |
| Amounts receivable within one year | 40/41 | €73,164 | €45,377 | -€27,787 | -38.0% |
| Trade receivables | 40 | €73,066 | €45,279 | -€27,787 | -38.0% |
| Other amounts receivable | 41 | €98 | €98 | = | 0.0% |
| Current investments | 50/53 | €82,949 | €114,949 | +€32,000 | +38.6% |
| Cash at bank and in hand | 54/58 | €168,712 | €135,205 | -€33,506 | -19.9% |
| Deferred charges and accrued income | 490/1 | €36,600 | €25,296 | -€11,304 | -30.9% |
| Total equity and liabilities | 10/49 | €388,173 | €349,788 | -€38,385 | -9.9% |
| Equity | 10/15 | €206,000 | €249,833 | +€43,832 | +21.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Outside capital | 11 | €18,550 | - | -€18,550 | |
| Other | 1109/19 | €18,550 | - | -€18,550 | |
| Reserves | 13 | €69,242 | €69,242 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €50,492 | €50,492 | = | 0.0% |
| Profit (loss) carried forward | 14 | €118,208 | €162,040 | +€43,832 | +37.1% |
| Amounts payable | 17/49 | €182,173 | €99,955 | -€82,217 | -45.1% |
| Amounts payable within one year | 42/48 | €180,673 | €98,455 | -€82,217 | -45.5% |
| Trade debts | 44 | €9,635 | €200 | -€9,435 | -97.9% |
| Suppliers | 440/4 | €9,635 | €200 | -€9,435 | -97.9% |
| Taxes, remuneration and social security | 45 | €34,115 | €27,136 | -€6,979 | -20.5% |
| Taxes | 450/3 | €34,115 | €27,136 | -€6,979 | -20.5% |
| Other amounts payable | 47/48 | €136,923 | €71,120 | -€65,803 | -48.1% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,735 | €3,780 | -€10,955 | -74.3% |
| Other operating charges | 640/8 | €1,470 | €1,602 | +€133 | +9.0% |
| Gross operating margin | 9900 | €90,814 | €126,371 | +€35,558 | +39.2% |
| Operating profit (loss) | 9901 | €74,609 | €120,989 | +€46,380 | +62.2% |
| Financial income | 75/76B | €607 | €3,200 | +€2,593 | +427.2% |
| Recurring financial income | 75 | €607 | €3,200 | +€2,593 | +427.2% |
| Financial charges | 65/66B | €169 | €74 | -€95 | -56.1% |
| Recurring financial charges | 65 | €169 | €74 | -€95 | -56.1% |
| Profit (loss) for the period before taxes | 9903 | €75,046 | €124,115 | +€49,068 | +65.4% |
| Income taxes | 67/77 | €16,666 | €26,282 | +€9,617 | +57.7% |
| Profit (loss) for the period | 9904 | €58,381 | €97,832 | +€39,451 | +67.6% |
| Profit (loss) for the period to be appropriated | 9905 | €58,381 | €97,832 | +€39,451 | +67.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.