CONCEPT 4 HOME: 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 4 HOME
Largest movements
- Cash -€50,765
down €50,765 (-26.0%), from €195,132 to €144,367
mainly Accrued charges and deferred income (-€77,689) and Contributions, distributions and other (-€50,874)
- Receivables within one year -€33,224
down €33,224 (-66.8%), from €49,704 to €16,481
of which Trade receivables: -€46,668
- Stocks and contracts -€19,182
down €19,182 (-43.6%), from €43,986 to €24,804
- Intangible fixed assets -€9,514
down €9,514 (-19.0%), from €50,100 to €40,585
- Accrued charges and deferred income -€77,689
down €77,689 (-70.9%), from €109,564 to €31,875
- Other debts -€18,744
down €18,744 (-22.2%), from €84,321 to €65,577
- Tax, wage and social debts -€10,735
down €10,735 (-28.0%), from €38,323 to €27,587
of which Taxes: -€14,772
- Gross operating margin -€125,368
down €125,368 (-42.8%), from €293,066 to €167,698
- Staff costs +€7,885
up €7,885 (+13.4%), from €59,030 to €66,914
- Taxes +€4,693
up €4,693 (+38.2%), from €12,297 to €16,990
- Financial charges -€4,597
down €4,597 (-72.3%), from €6,356 to €1,759
- Depreciation +€3,717
up €3,717 (+9.7%), from €38,233 to €41,950
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 | €454,741 | €342,825 | -€111,916 | -24.6% |
| Fixed assets | 21/28 | €160,776 | €151,554 | -€9,222 | -5.7% |
| Intangible fixed assets | 21 | €50,100 | €40,585 | -€9,514 | -19.0% |
| Tangible fixed assets | 22/27 | €110,676 | €110,969 | +€292 | +0.3% |
| Furniture and vehicles | 24 | €24,398 | €39,861 | +€15,463 | +63.4% |
| Leasing and similar rights | 25 | €10,275 | €6,881 | -€3,394 | -33.0% |
| Other tangible fixed assets | 26 | €76,003 | €64,227 | -€11,776 | -15.5% |
| Current assets | 29/58 | €293,965 | €191,271 | -€102,694 | -34.9% |
| Stocks and contracts in progress | 3 | €43,986 | €24,804 | -€19,182 | -43.6% |
| Stocks | 30/36 | €43,986 | €24,804 | -€19,182 | -43.6% |
| Amounts receivable within one year | 40/41 | €49,704 | €16,481 | -€33,224 | -66.8% |
| Trade receivables | 40 | €49,704 | €3,037 | -€46,668 | -93.9% |
| Other amounts receivable | 41 | €0 | €13,444 | +€13,444 | |
| Cash at bank and in hand | 54/58 | €195,132 | €144,367 | -€50,765 | -26.0% |
| Deferred charges and accrued income | 490/1 | €5,142 | €5,619 | +€476 | +9.3% |
| Total equity and liabilities | 10/49 | €454,741 | €342,825 | -€111,916 | -24.6% |
| Equity | 10/15 | €70,000 | €70,000 | = | 0.0% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €384,741 | €272,825 | -€111,916 | -29.1% |
| Amounts payable after more than one year | 17 | €9,064 | €5,944 | -€3,120 | -34.4% |
| Financial debts | 170/4 | €9,064 | €5,944 | -€3,120 | -34.4% |
| Amounts payable within one year | 42/48 | €266,113 | €235,006 | -€31,107 | -11.7% |
| Current portion of amounts payable after more than one year | 42 | €2,864 | €3,120 | +€256 | +8.9% |
| Trade debts | 44 | €16,018 | €13,952 | -€2,066 | -12.9% |
| Suppliers | 440/4 | €16,018 | €13,952 | -€2,066 | -12.9% |
| Advances received on contracts in progress | 46 | €124,586 | €124,769 | +€183 | +0.1% |
| Taxes, remuneration and social security | 45 | €38,323 | €27,587 | -€10,735 | -28.0% |
| Taxes | 450/3 | €28,578 | €13,806 | -€14,772 | -51.7% |
| Remuneration and social security | 454/9 | €9,745 | €13,781 | +€4,037 | +41.4% |
| Other amounts payable | 47/48 | €84,321 | €65,577 | -€18,744 | -22.2% |
| Accrued charges and deferred income | 492/3 | €109,564 | €31,875 | -€77,689 | -70.9% |
| Remuneration, social security and pensions | 62 | €59,030 | €66,914 | +€7,885 | +13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,233 | €41,950 | +€3,717 | +9.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €858 | €1,393 | +€535 | +62.3% |
| Gross operating margin | 9900 | €293,066 | €167,698 | -€125,368 | -42.8% |
| Operating profit (loss) | 9901 | €194,945 | €57,441 | -€137,504 | -70.5% |
| Financial income | 75/76B | €15,306 | €12,182 | -€3,124 | -20.4% |
| Recurring financial income | 75 | €15,306 | €12,182 | -€3,124 | -20.4% |
| Financial charges | 65/66B | €6,356 | €1,759 | -€4,597 | -72.3% |
| Recurring financial charges | 65 | €6,356 | €1,759 | -€4,597 | -72.3% |
| Profit (loss) for the period before taxes | 9903 | €203,895 | €67,864 | -€136,031 | -66.7% |
| Income taxes | 67/77 | €12,297 | €16,990 | +€4,693 | +38.2% |
| Profit (loss) for the period | 9904 | €191,598 | €50,874 | -€140,724 | -73.4% |
| Profit (loss) for the period to be appropriated | 9905 | €191,598 | €50,874 | -€140,724 | -73.4% |
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 26 October 2026 via checked.be.