CONCEPT AUTOMOBILE: 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 AUTOMOBILE
Largest movements
- Receivables within one year +€82,032
up €82,032 (+421%), from €19,495 to €101,526
of which Trade receivables: +€56,744
- Trade debts +€126,558
up €126,558 (+234%), from €54,146 to €180,704
- Current portion of long-term debt -€66,363
down €66,363 (-12.5%), from €529,256 to €462,893
- Debts after one year +€23,537
new in 2025: €23,537
- Tax, wage and social debts -€20,235
down €20,235 (-84.1%), from €24,075 to €3,840
of which Taxes: -€17,235
- Other debts +€12,440
up €12,440 (+4.1%), from €304,997 to €317,437
- Financial charges -€9,830
down €9,830 (-48.8%), from €20,141 to €10,311
- Gross operating margin -€9,808
down €9,808 (-16.1%), from €60,841 to €51,033
- Depreciation +€5,914
up €5,914 (+39.5%), from €14,968 to €20,882
- Staff costs -€2,325
down €2,325 (-67.4%), from €3,450 to €1,125
- Taxes -€1,985
down €1,985 (-68.2%), from €2,912 to €927
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 | €1,038,057 | €1,123,777 | +€85,720 | +8.3% |
| Fixed assets | 21/28 | €75,319 | €69,465 | -€5,855 | -7.8% |
| Tangible fixed assets | 22/27 | €75,319 | €69,465 | -€5,855 | -7.8% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €54,797 | €39,827 | -€14,970 | -27.3% |
| Furniture and vehicles | 24 | €20,522 | €22,881 | +€2,359 | +11.5% |
| Other tangible fixed assets | 26 | - | €6,756 | +€6,756 | |
| Current assets | 29/58 | €962,737 | €1,054,312 | +€91,575 | +9.5% |
| Stocks and contracts in progress | 3 | €940,636 | €935,421 | -€5,215 | -0.6% |
| Stocks | 30/36 | €940,636 | €935,421 | -€5,215 | -0.6% |
| Amounts receivable within one year | 40/41 | €19,495 | €101,526 | +€82,032 | +421% |
| Trade receivables | 40 | €19,451 | €76,195 | +€56,744 | +292% |
| Other amounts receivable | 41 | €44 | €25,331 | +€25,288 | +58,053% |
| Cash at bank and in hand | 54/58 | €2,607 | €8,358 | +€5,751 | +221% |
| Deferred charges and accrued income | 490/1 | - | €9,007 | +€9,007 | |
| Total equity and liabilities | 10/49 | €1,038,057 | €1,123,777 | +€85,720 | +8.3% |
| Equity | 10/15 | €125,583 | €135,366 | +€9,783 | +7.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Contributions outside capital | 11 | €10,000 | - | -€10,000 | |
| Share premium | 1100/10 | €10,000 | - | -€10,000 | |
| Profit (loss) carried forward | 14 | €115,583 | €125,366 | +€9,783 | +8.5% |
| Amounts payable | 17/49 | €912,474 | €988,411 | +€75,937 | +8.3% |
| Amounts payable after more than one year | 17 | - | €23,537 | +€23,537 | |
| Financial debts | 170/4 | - | €23,537 | +€23,537 | |
| Amounts payable within one year | 42/48 | €912,474 | €964,874 | +€52,400 | +5.7% |
| Current portion of amounts payable after more than one year | 42 | €529,256 | €462,893 | -€66,363 | -12.5% |
| Trade debts | 44 | €54,146 | €180,704 | +€126,558 | +234% |
| Suppliers | 440/4 | €54,146 | €180,704 | +€126,558 | +234% |
| Taxes, remuneration and social security | 45 | €24,075 | €3,840 | -€20,235 | -84.1% |
| Taxes | 450/3 | €21,075 | €3,840 | -€17,235 | -81.8% |
| Remuneration and social security | 454/9 | €3,000 | €0 | -€3,000 | -100% |
| Other amounts payable | 47/48 | €304,997 | €317,437 | +€12,440 | +4.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €3,450 | €1,125 | -€2,325 | -67.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,968 | €20,882 | +€5,914 | +39.5% |
| Other operating charges | 640/8 | €8,923 | €8,117 | -€806 | -9.0% |
| Gross operating margin | 9900 | €60,841 | €51,033 | -€9,808 | -16.1% |
| Operating profit (loss) | 9901 | €33,501 | €20,910 | -€12,591 | -37.6% |
| Financial income | 75/76B | €3 | €112 | +€109 | +4,276% |
| Recurring financial income | 75 | €3 | €112 | +€109 | +4,276% |
| Financial charges | 65/66B | €20,141 | €10,311 | -€9,830 | -48.8% |
| Recurring financial charges | 65 | €20,141 | €10,311 | -€9,830 | -48.8% |
| Profit (loss) for the period before taxes | 9903 | €13,363 | €10,710 | -€2,653 | -19.9% |
| Income taxes | 67/77 | €2,912 | €927 | -€1,985 | -68.2% |
| Profit (loss) for the period | 9904 | €10,450 | €9,783 | -€667 | -6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,450 | €9,783 | -€667 | -6.4% |
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 18 October 2026 via checked.be.