CONCEPT 2000: 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.
CONCEPT 2000
Largest movements
- Tangible fixed assets -€16,329
down €16,329 (-7.1%), from €229,902 to €213,574
of which Land and buildings: -€10,570
- Receivables within one year +€5,628
up €5,628 (+814.8%), from €691 to €6,319
- Cash -€2,575
down €2,575 (-31.8%), from €8,109 to €5,534
mainly Other debts (-€15,885) and Debts after one year (-€12,781)
- Other debts -€15,885
down €15,885 (-17.4%), from €91,141 to €75,255
- Debts after one year -€12,781
down €12,781 (-32.6%), from €39,184 to €26,404
- Profit (loss) carried forward +€12,661
up €12,661 (+19.5%), from €65,021 to €77,682
- Tax, wage and social debts +€4,547
up €4,547 (+99.9%), from €4,552 to €9,099
- Gross operating margin -€5,936
down €5,936 (-12.0%), from €49,317 to €43,382
- Taxes +€2,592
up €2,592 (+86.8%), from €2,985 to €5,576
- Depreciation -€2,587
down €2,587 (-11.4%), from €22,683 to €20,097
- Financial charges -€866
down €866 (-27.5%), from €3,153 to €2,287
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 | €240,068 | €227,793 | -€12,275 | -5.1% |
| Fixed assets | 21/28 | €230,150 | €214,822 | -€15,329 | -6.7% |
| Tangible fixed assets | 22/27 | €229,902 | €213,574 | -€16,329 | -7.1% |
| Land and buildings | 22 | €202,762 | €192,192 | -€10,570 | -5.2% |
| Plant, machinery and equipment | 23 | €27,140 | €20,804 | -€6,336 | -23.3% |
| Furniture and vehicles | 24 | - | €578 | +€578 | |
| Financial fixed assets | 28 | €248 | €1,248 | +€1,000 | +403.4% |
| Current assets | 29/58 | €9,918 | €12,971 | +€3,054 | +30.8% |
| Amounts receivable within one year | 40/41 | €691 | €6,319 | +€5,628 | +814.8% |
| Trade receivables | 40 | €691 | €6,319 | +€5,628 | +814.8% |
| Cash at bank and in hand | 54/58 | €8,109 | €5,534 | -€2,575 | -31.8% |
| Deferred charges and accrued income | 490/1 | €1,117 | €1,117 | = | 0.0% |
| Total equity and liabilities | 10/49 | €240,068 | €227,793 | -€12,275 | -5.1% |
| Equity | 10/15 | €90,873 | €103,534 | +€12,661 | +13.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €7,259 | €7,259 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,400 | €5,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,021 | €77,682 | +€12,661 | +19.5% |
| Amounts payable | 17/49 | €149,195 | €124,259 | -€24,936 | -16.7% |
| Amounts payable after more than one year | 17 | €39,184 | €26,404 | -€12,781 | -32.6% |
| Financial debts | 170/4 | €39,184 | €26,404 | -€12,781 | -32.6% |
| Amounts payable within one year | 42/48 | €110,011 | €97,856 | -€12,156 | -11.0% |
| Current portion of amounts payable after more than one year | 42 | €12,301 | €12,781 | +€480 | +3.9% |
| Trade debts | 44 | €2,018 | €721 | -€1,297 | -64.3% |
| Suppliers | 440/4 | €2,018 | €721 | -€1,297 | -64.3% |
| Taxes, remuneration and social security | 45 | €4,552 | €9,099 | +€4,547 | +99.9% |
| Taxes | 450/3 | €4,552 | €9,099 | +€4,547 | +99.9% |
| Other amounts payable | 47/48 | €91,141 | €75,255 | -€15,885 | -17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,683 | €20,097 | -€2,587 | -11.4% |
| Other operating charges | 640/8 | €2,694 | €2,760 | +€66 | +2.4% |
| Gross operating margin | 9900 | €49,317 | €43,382 | -€5,936 | -12.0% |
| Operating profit (loss) | 9901 | €23,940 | €20,525 | -€3,415 | -14.3% |
| Financial income | 75/76B | €224 | - | -€224 | |
| Recurring financial income | 75 | €224 | - | -€224 | |
| Financial charges | 65/66B | €3,153 | €2,287 | -€866 | -27.5% |
| Recurring financial charges | 65 | €3,153 | €2,287 | -€866 | -27.5% |
| Profit (loss) for the period before taxes | 9903 | €21,010 | €18,237 | -€2,773 | -13.2% |
| Income taxes | 67/77 | €2,985 | €5,576 | +€2,592 | +86.8% |
| Profit (loss) for the period | 9904 | €18,026 | €12,661 | -€5,365 | -29.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,026 | €12,661 | -€5,365 | -29.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.