CONCEPT ALL: 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 ALL
Largest movements
- Receivables within one year -€12,197
down €12,197 (-68.9%), from €17,699 to €5,502
of which Trade receivables: -€15,430
- Tangible fixed assets +€8,323
up €8,323 (+118%), from €7,063 to €15,385
of which Furniture and vehicles: +€8,776
- Current investments -€4,917
down €4,917 (-23.2%), from €21,158 to €16,241
- Cash +€2,877
up €2,877 (+65.4%), from €4,400 to €7,277
mainly Receivables within one year (+€12,197) and Depreciation (+€6,477)
- Deferred charges and accrued income -€885
no longer reported in 2025 (was €885)
- Profit (loss) carried forward -€11,348
down €11,348 (-63.9%), from -€17,761 to -€29,109
- Other debts +€4,723
up €4,723 (+8.5%), from €55,826 to €60,549
- Gross operating margin +€9,861
up €9,861 (+75.2%), from -€13,110 to -€3,249
- Depreciation -€1,026
down €1,026 (-13.7%), from €7,503 to €6,477
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 | €51,244 | €44,446 | -€6,799 | -13.3% |
| Fixed assets | 21/28 | €7,103 | €15,425 | +€8,323 | +117% |
| Tangible fixed assets | 22/27 | €7,063 | €15,385 | +€8,323 | +118% |
| Plant, machinery and equipment | 23 | €2,037 | €1,583 | -€454 | -22.3% |
| Furniture and vehicles | 24 | €5,026 | €13,803 | +€8,776 | +175% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €44,141 | €29,020 | -€15,121 | -34.3% |
| Amounts receivable within one year | 40/41 | €17,699 | €5,502 | -€12,197 | -68.9% |
| Trade receivables | 40 | €15,847 | €417 | -€15,430 | -97.4% |
| Other amounts receivable | 41 | €1,851 | €5,085 | +€3,234 | +175% |
| Current investments | 50/53 | €21,158 | €16,241 | -€4,917 | -23.2% |
| Cash at bank and in hand | 54/58 | €4,400 | €7,277 | +€2,877 | +65.4% |
| Deferred charges and accrued income | 490/1 | €885 | - | -€885 | |
| Total equity and liabilities | 10/49 | €51,244 | €44,446 | -€6,799 | -13.3% |
| Equity | 10/15 | -€9,453 | -€20,801 | -€11,348 | -120% |
| Contributions | 10/11 | €8,309 | €8,309 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,761 | -€29,109 | -€11,348 | -63.9% |
| Amounts payable | 17/49 | €60,697 | €65,246 | +€4,549 | +7.5% |
| Amounts payable within one year | 42/48 | €60,697 | €65,246 | +€4,549 | +7.5% |
| Trade debts | 44 | €4,675 | €4,553 | -€123 | -2.6% |
| Suppliers | 440/4 | €4,675 | €4,553 | -€123 | -2.6% |
| Taxes, remuneration and social security | 45 | €195 | €145 | -€50 | -25.8% |
| Taxes | 450/3 | €195 | €145 | -€50 | -25.8% |
| Other amounts payable | 47/48 | €55,826 | €60,549 | +€4,723 | +8.5% |
| Non-recurring operating income | 76A | - | €1,570 | +€1,570 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,503 | €6,477 | -€1,026 | -13.7% |
| Other operating charges | 640/8 | €1,460 | €1,535 | +€75 | +5.2% |
| Gross operating margin | 9900 | -€13,110 | -€3,249 | +€9,861 | +75.2% |
| Operating profit (loss) | 9901 | -€22,073 | -€11,262 | +€10,812 | +49.0% |
| Financial income | 75/76B | €103 | €191 | +€88 | +84.6% |
| Recurring financial income | 75 | €103 | €191 | +€88 | +84.6% |
| Financial charges | 65/66B | €64 | €89 | +€26 | +40.5% |
| Recurring financial charges | 65 | €64 | €89 | +€26 | +40.5% |
| Profit (loss) for the period before taxes | 9903 | -€22,033 | -€11,160 | +€10,873 | +49.3% |
| Income taxes | 67/77 | €195 | €188 | -€7 | -3.8% |
| Profit (loss) for the period | 9904 | -€22,229 | -€11,348 | +€10,881 | +48.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,229 | -€11,348 | +€10,881 | +48.9% |
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 16 October 2026 via checked.be.