Concep'lab: 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.
Concep'lab
Largest movements
- Tangible fixed assets -€5,521
down €5,521 (-5.2%), from €105,400 to €99,879
of which Land and buildings: -€2,861
- Cash +€2,183
up €2,183 (+5.9%), from €36,934 to €39,117
mainly Other debts (+€45,163) and Net result for the year (+€6,705)
- Receivables within one year -€1,935
down €1,935 (-83.9%), from €2,307 to €373
- Reserves -€46,495
down €46,495 (-87.4%), from €53,200 to €6,705
- Other debts +€45,163
new in 2025: €45,163
- Debts after one year -€3,759
down €3,759 (-5.5%), from €67,818 to €64,059
- Trade debts -€2,955
down €2,955 (-69.6%), from €4,246 to €1,291
- Tax, wage and social debts +€2,727
up €2,727 (+102.3%), from €2,665 to €5,392
- Gross operating margin +€8,244
up €8,244 (+73.9%), from €11,162 to €19,406
- Taxes +€3,194
up €3,194 (+188.7%), from €1,693 to €4,887
- Depreciation +€801
up €801 (+17.0%), from €4,720 to €5,521
- Other operating charges -€301
down €301 (-20.0%), from €1,506 to €1,205
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 | €144,641 | €139,368 | -€5,272 | -3.6% |
| Fixed assets | 21/28 | €105,400 | €99,879 | -€5,521 | -5.2% |
| Tangible fixed assets | 22/27 | €105,400 | €99,879 | -€5,521 | -5.2% |
| Land and buildings | 22 | €98,593 | €95,732 | -€2,861 | -2.9% |
| Plant, machinery and equipment | 23 | €421 | €222 | -€199 | -47.2% |
| Furniture and vehicles | 24 | €6,385 | €3,925 | -€2,460 | -38.5% |
| Current assets | 29/58 | €39,241 | €39,489 | +€248 | +0.6% |
| Amounts receivable within one year | 40/41 | €2,307 | €373 | -€1,935 | -83.9% |
| Other amounts receivable | 41 | €2,307 | €373 | -€1,935 | -83.9% |
| Cash at bank and in hand | 54/58 | €36,934 | €39,117 | +€2,183 | +5.9% |
| Total equity and liabilities | 10/49 | €144,641 | €139,368 | -€5,272 | -3.6% |
| Equity | 10/15 | €66,200 | €19,705 | -€46,495 | -70.2% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Reserves | 13 | €53,200 | €6,705 | -€46,495 | -87.4% |
| Distributable reserves | 133 | €53,200 | €6,705 | -€46,495 | -87.4% |
| Amounts payable | 17/49 | €78,441 | €119,664 | +€41,223 | +52.6% |
| Amounts payable after more than one year | 17 | €67,818 | €64,059 | -€3,759 | -5.5% |
| Financial debts | 170/4 | €67,818 | €64,059 | -€3,759 | -5.5% |
| Amounts payable within one year | 42/48 | €10,623 | €55,605 | +€44,982 | +423.4% |
| Current portion of amounts payable after more than one year | 42 | €3,712 | €3,759 | +€48 | +1.3% |
| Trade debts | 44 | €4,246 | €1,291 | -€2,955 | -69.6% |
| Suppliers | 440/4 | €4,246 | €1,291 | -€2,955 | -69.6% |
| Taxes, remuneration and social security | 45 | €2,665 | €5,392 | +€2,727 | +102.3% |
| Taxes | 450/3 | €2,665 | €5,392 | +€2,727 | +102.3% |
| Other amounts payable | 47/48 | - | €45,163 | +€45,163 | |
| Non-recurring operating income | 76A | €4,572 | - | -€4,572 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,720 | €5,521 | +€801 | +17.0% |
| Other operating charges | 640/8 | €1,506 | €1,205 | -€301 | -20.0% |
| Gross operating margin | 9900 | €11,162 | €19,406 | +€8,244 | +73.9% |
| Operating profit (loss) | 9901 | €4,936 | €12,680 | +€7,745 | +156.9% |
| Financial charges | 65/66B | €1,065 | €1,089 | +€24 | +2.3% |
| Recurring financial charges | 65 | €1,065 | €1,089 | +€24 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €3,871 | €11,592 | +€7,721 | +199.4% |
| Income taxes | 67/77 | €1,693 | €4,887 | +€3,194 | +188.7% |
| Profit (loss) for the period | 9904 | €2,178 | €6,705 | +€4,526 | +207.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,178 | €6,705 | +€4,526 | +207.8% |
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 12 October 2026 via checked.be.