CONCEPT 2812: 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.
CONCEPT 2812
Largest movements
- Cash +€4,866
up €4,866 (+19.6%), from €24,861 to €29,727
mainly Other debts (+€5,040) and Receivables within one year (+€752)
- Receivables within one year -€752
down €752 (-16.0%), from €4,688 to €3,936
of which Trade receivables: -€1,846
- Tangible fixed assets -€415
down €415 (-52.5%), from €790 to €375
- Other debts +€5,040
up €5,040 (+55.6%), from €9,058 to €14,099
- Trade debts -€1,255
down €1,255 (-97.4%), from €1,289 to €34
- Gross operating margin -€23,117
down €23,117 (-92.0%), from €25,124 to €2,007
- Taxes -€5,464
down €5,464 (-86.6%), from €6,312 to €848
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 | €30,442 | €34,163 | +€3,722 | +12.2% |
| Fixed assets | 21/28 | €790 | €375 | -€415 | -52.5% |
| Tangible fixed assets | 22/27 | €790 | €375 | -€415 | -52.5% |
| Furniture and vehicles | 24 | €790 | €375 | -€415 | -52.5% |
| Current assets | 29/58 | €29,651 | €33,788 | +€4,137 | +14.0% |
| Stocks and contracts in progress | 3 | €102 | €125 | +€23 | +22.5% |
| Stocks | 30/36 | €102 | €125 | +€23 | +22.5% |
| Amounts receivable within one year | 40/41 | €4,688 | €3,936 | -€752 | -16.0% |
| Trade receivables | 40 | €2,500 | €654 | -€1,846 | -73.8% |
| Other amounts receivable | 41 | €2,188 | €3,282 | +€1,094 | +50.0% |
| Cash at bank and in hand | 54/58 | €24,861 | €29,727 | +€4,866 | +19.6% |
| Total equity and liabilities | 10/49 | €30,442 | €34,163 | +€3,722 | +12.2% |
| Equity | 10/15 | €19,917 | €20,031 | +€114 | +0.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,717 | €13,831 | +€114 | +0.8% |
| Amounts payable | 17/49 | €10,525 | €14,133 | +€3,608 | +34.3% |
| Amounts payable within one year | 42/48 | €10,525 | €14,133 | +€3,608 | +34.3% |
| Trade debts | 44 | €1,289 | €34 | -€1,255 | -97.4% |
| Suppliers | 440/4 | €1,289 | €34 | -€1,255 | -97.4% |
| Taxes, remuneration and social security | 45 | €178 | - | -€178 | |
| Taxes | 450/3 | €178 | - | -€178 | |
| Other amounts payable | 47/48 | €9,058 | €14,099 | +€5,040 | +55.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €631 | €415 | -€216 | -34.2% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €25,124 | €2,007 | -€23,117 | -92.0% |
| Operating profit (loss) | 9901 | €23,988 | €1,072 | -€22,915 | -95.5% |
| Financial charges | 65/66B | €110 | €110 | = | 0.0% |
| Recurring financial charges | 65 | €110 | €110 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €23,878 | €962 | -€22,915 | -96.0% |
| Income taxes | 67/77 | €6,312 | €848 | -€5,464 | -86.6% |
| Profit (loss) for the period | 9904 | €17,565 | €114 | -€17,451 | -99.4% |
| Profit (loss) for the period to be appropriated | 9905 | €17,565 | €114 | -€17,451 | -99.4% |
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 10 October 2026 via checked.be.