CONCEPT.2F: 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.2F
Largest movements
- Receivables within one year -€2,886
down €2,886 (-49.6%), from €5,823 to €2,937
of which Trade receivables: -€3,162
- Cash -€1,685
down €1,685 (-29.1%), from €5,793 to €4,109
mainly Advances received (-€5,793) and Other debts (-€1,013)
- Tangible fixed assets -€429
down €429 (-54.1%), from €793 to €364
- Advances received -€5,793
no longer reported in 2024 (was €5,793)
- Profit (loss) carried forward +€1,612
up €1,612 (+4.9%), from -€32,878 to -€31,266
- Other debts -€1,013
down €1,013 (-7.5%), from €13,503 to €12,489
- Accrued charges and deferred income -€864
down €864 (-16.0%), from €5,391 to €4,527
- Tax, wage and social debts +€671
up €671 (+119.1%), from €564 to €1,235
- Gross operating margin +€4,450
up €4,450, from -€895 to €3,555
- Taxes +€339
new in 2024: €339
- Other operating charges +€221
up €221 (+26.1%), from €846 to €1,066
- Depreciation -€122
down €122 (-22.1%), from €551 to €429
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,833 | €7,857 | -€4,976 | -38.8% |
| Fixed assets | 21/28 | €793 | €364 | -€429 | -54.1% |
| Tangible fixed assets | 22/27 | €793 | €364 | -€429 | -54.1% |
| Furniture and vehicles | 24 | €793 | €364 | -€429 | -54.1% |
| Current assets | 29/58 | €12,040 | €7,493 | -€4,547 | -37.8% |
| Amounts receivable within one year | 40/41 | €5,823 | €2,937 | -€2,886 | -49.6% |
| Trade receivables | 40 | €5,811 | €2,649 | -€3,162 | -54.4% |
| Other amounts receivable | 41 | €12 | €288 | +€276 | +2231.9% |
| Cash at bank and in hand | 54/58 | €5,793 | €4,109 | -€1,685 | -29.1% |
| Deferred charges and accrued income | 490/1 | €423 | €447 | +€24 | +5.6% |
| Total equity and liabilities | 10/49 | €12,833 | €7,857 | -€4,976 | -38.8% |
| Equity | 10/15 | -€12,418 | -€10,806 | +€1,612 | +13.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,878 | -€31,266 | +€1,612 | +4.9% |
| Amounts payable | 17/49 | €25,251 | €18,663 | -€6,588 | -26.1% |
| Amounts payable within one year | 42/48 | €19,860 | €14,136 | -€5,724 | -28.8% |
| Trade debts | 44 | - | €412 | +€412 | |
| Suppliers | 440/4 | - | €412 | +€412 | |
| Advances received on contracts in progress | 46 | €5,793 | - | -€5,793 | |
| Taxes, remuneration and social security | 45 | €564 | €1,235 | +€671 | +119.1% |
| Taxes | 450/3 | €564 | €1,235 | +€671 | +119.1% |
| Other amounts payable | 47/48 | €13,503 | €12,489 | -€1,013 | -7.5% |
| Accrued charges and deferred income | 492/3 | €5,391 | €4,527 | -€864 | -16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €551 | €429 | -€122 | -22.1% |
| Other operating charges | 640/8 | €846 | €1,066 | +€221 | +26.1% |
| Gross operating margin | 9900 | -€895 | €3,555 | +€4,450 | |
| Operating profit (loss) | 9901 | -€2,292 | €2,060 | +€4,351 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +620.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +620.0% |
| Financial charges | 65/66B | €87 | €110 | +€23 | +26.4% |
| Recurring financial charges | 65 | €87 | €110 | +€23 | +26.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,379 | €1,950 | +€4,329 | |
| Income taxes | 67/77 | - | €339 | +€339 | |
| Profit (loss) for the period | 9904 | -€2,379 | €1,612 | +€3,990 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,379 | €1,612 | +€3,990 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.