CONCEP'TRADE: 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'TRADE
Largest movements
- Cash +€85,256
up €85,256 (+33.3%), from €256,245 to €341,501
mainly Net result for the year (+€307,286) and Investment in fixed assets (net) (+€65,369)
- Tangible fixed assets -€69,055
down €69,055 (-95.1%), from €72,599 to €3,543
of which Land and buildings: -€69,204
- Receivables within one year -€4,142
down €4,142 (-10.1%), from €41,124 to €36,983
- Reserves +€7,286
up €7,286 (+2.1%), from €344,428 to €351,714
of which Distributable reserves: +€7,286
- Trade debts +€5,947
up €5,947 (+158%), from €3,762 to €9,709
- Gross operating margin +€229,689
up €229,689 (+83.5%), from €275,236 to €504,925
- Taxes +€57,261
up €57,261 (+131%), from €43,715 to €100,977
- Depreciation -€12,239
down €12,239 (-76.9%), from €15,925 to €3,686
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 | €380,277 | €393,679 | +€13,402 | +3.5% |
| Fixed assets | 21/28 | €72,599 | €3,543 | -€69,055 | -95.1% |
| Tangible fixed assets | 22/27 | €72,599 | €3,543 | -€69,055 | -95.1% |
| Land and buildings | 22 | €69,204 | - | -€69,204 | |
| Plant, machinery and equipment | 23 | €566 | €3,330 | +€2,763 | +488% |
| Furniture and vehicles | 24 | €2,828 | €214 | -€2,615 | -92.4% |
| Current assets | 29/58 | €307,678 | €390,135 | +€82,457 | +26.8% |
| Stocks and contracts in progress | 3 | €7,604 | €8,668 | +€1,064 | +14.0% |
| Stocks | 30/36 | €7,604 | €8,668 | +€1,064 | +14.0% |
| Amounts receivable within one year | 40/41 | €41,124 | €36,983 | -€4,142 | -10.1% |
| Trade receivables | 40 | €41,124 | €36,983 | -€4,142 | -10.1% |
| Cash at bank and in hand | 54/58 | €256,245 | €341,501 | +€85,256 | +33.3% |
| Deferred charges and accrued income | 490/1 | €2,705 | €2,984 | +€279 | +10.3% |
| Total equity and liabilities | 10/49 | €380,277 | €393,679 | +€13,402 | +3.5% |
| Equity | 10/15 | €363,028 | €370,314 | +€7,286 | +2.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €344,428 | €351,714 | +€7,286 | +2.1% |
| Tax-exempt reserves | 132 | €18,813 | €18,813 | = | 0.0% |
| Distributable reserves | 133 | €325,614 | €332,901 | +€7,286 | +2.2% |
| Amounts payable | 17/49 | €17,249 | €23,365 | +€6,116 | +35.5% |
| Amounts payable within one year | 42/48 | €17,249 | €23,365 | +€6,116 | +35.5% |
| Trade debts | 44 | €3,762 | €9,709 | +€5,947 | +158% |
| Suppliers | 440/4 | €3,762 | €9,709 | +€5,947 | +158% |
| Taxes, remuneration and social security | 45 | €13,487 | €13,656 | +€169 | +1.3% |
| Taxes | 450/3 | €3,159 | €2,959 | -€200 | -6.3% |
| Remuneration and social security | 454/9 | €10,328 | €10,697 | +€368 | +3.6% |
| Non-recurring operating income | 76A | - | €231,428 | +€231,428 | |
| Remuneration, social security and pensions | 62 | €86,045 | €88,840 | +€2,795 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,925 | €3,686 | -€12,239 | -76.9% |
| Other operating charges | 640/8 | €4,494 | €4,196 | -€298 | -6.6% |
| Non-recurring operating charges | 66A | - | €2,003 | +€2,003 | |
| Gross operating margin | 9900 | €275,236 | €504,925 | +€229,689 | +83.5% |
| Operating profit (loss) | 9901 | €168,772 | €406,201 | +€237,429 | +141% |
| Financial income | 75/76B | €4,445 | €3,993 | -€452 | -10.2% |
| Recurring financial income | 75 | €4,445 | €3,993 | -€452 | -10.2% |
| Financial charges | 65/66B | €1,218 | €1,931 | +€713 | +58.5% |
| Recurring financial charges | 65 | €1,218 | €1,931 | +€713 | +58.5% |
| Profit (loss) for the period before taxes | 9903 | €171,999 | €408,263 | +€236,264 | +137% |
| Income taxes | 67/77 | €43,715 | €100,977 | +€57,261 | +131% |
| Profit (loss) for the period | 9904 | €128,283 | €307,286 | +€179,003 | +140% |
| Profit (loss) for the period to be appropriated | 9905 | €128,283 | €307,286 | +€179,003 | +140% |
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 14 October 2026 via checked.be.