Concept Body Unique: 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 Body Unique
Largest movements
- Tangible fixed assets +€40,665
up €40,665 (+114%), from €35,645 to €76,310
of which Plant, machinery and equipment: +€33,143
- Receivables within one year +€19,929
up €19,929 (+1,307%), from €1,525 to €21,453
of which Trade receivables: +€19,929
- Cash +€3,425
up €3,425 (+18.8%), from €18,247 to €21,671
mainly Net result for the year (+€31,791) and Debts after one year (+€21,464)
- Deferred charges and accrued income -€1,904
down €1,904 (-59.2%), from €3,217 to €1,313
- Financial fixed assets +€1,737
new in 2025: €1,737
- Reserves +€31,791
up €31,791 (+500%), from €6,363 to €38,154
- Debts after one year +€21,464
up €21,464 (+150%), from €14,337 to €35,802
- Trade debts -€10,509
down €10,509 (-65.0%), from €16,164 to €5,655
- Other debts +€10,154
up €10,154 (+382%), from €2,660 to €12,815
- Tax, wage and social debts +€8,735
up €8,735 (+77.9%), from €11,209 to €19,944
of which Taxes: +€10,735
- Turnover -€54,677
no longer reported in 2025 (was €54,677)
- Gross operating margin +€48,138
up €48,138 (+390%), from €12,353 to €60,492
- Purchases and services -€46,152
no longer reported in 2025 (was €46,152)
- Depreciation +€11,767
up €11,767 (+354%), from €3,323 to €15,090
- Taxes +€9,418
up €9,418 (+473%), from €1,991 to €11,409
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 | €59,435 | €125,897 | +€66,462 | +112% |
| Fixed assets | 21/28 | €35,646 | €79,363 | +€43,717 | +123% |
| Intangible fixed assets | 21 | €1 | €1,317 | +€1,316 | +263,252% |
| Tangible fixed assets | 22/27 | €35,645 | €76,310 | +€40,665 | +114% |
| Land and buildings | 22 | - | €8,092 | +€8,092 | |
| Plant, machinery and equipment | 23 | €19,021 | €52,164 | +€33,143 | +174% |
| Furniture and vehicles | 24 | €16,036 | €15,525 | -€511 | -3.2% |
| Other tangible fixed assets | 26 | €588 | €528 | -€60 | -10.2% |
| Financial fixed assets | 28 | - | €1,737 | +€1,737 | |
| Current assets | 29/58 | €23,789 | €46,534 | +€22,745 | +95.6% |
| Stocks and contracts in progress | 3 | €801 | €2,096 | +€1,295 | +162% |
| Stocks | 30/36 | €801 | €2,096 | +€1,295 | +162% |
| Amounts receivable within one year | 40/41 | €1,525 | €21,453 | +€19,929 | +1,307% |
| Trade receivables | 40 | €1,525 | €21,453 | +€19,929 | +1,307% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €18,247 | €21,671 | +€3,425 | +18.8% |
| Deferred charges and accrued income | 490/1 | €3,217 | €1,313 | -€1,904 | -59.2% |
| Total equity and liabilities | 10/49 | €59,435 | €125,897 | +€66,462 | +112% |
| Equity | 10/15 | €9,363 | €41,154 | +€31,791 | +340% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €6,363 | €38,154 | +€31,791 | +500% |
| Distributable reserves | 133 | €6,363 | €38,154 | +€31,791 | +500% |
| Amounts payable | 17/49 | €50,072 | €84,743 | +€34,671 | +69.2% |
| Amounts payable after more than one year | 17 | €14,337 | €35,802 | +€21,464 | +150% |
| Financial debts | 170/4 | €14,337 | €35,802 | +€21,464 | +150% |
| Amounts payable within one year | 42/48 | €35,735 | €48,942 | +€13,207 | +37.0% |
| Current portion of amounts payable after more than one year | 42 | €3,663 | €10,378 | +€6,716 | +183% |
| Financial debts | 43 | €2,039 | €150 | -€1,889 | -92.6% |
| Credit institutions | 430/8 | €2,039 | €150 | -€1,889 | -92.6% |
| Trade debts | 44 | €16,164 | €5,655 | -€10,509 | -65.0% |
| Suppliers | 440/4 | €16,164 | €5,655 | -€10,509 | -65.0% |
| Taxes, remuneration and social security | 45 | €11,209 | €19,944 | +€8,735 | +77.9% |
| Taxes | 450/3 | €9,209 | €19,944 | +€10,735 | +117% |
| Remuneration and social security | 454/9 | €2,000 | €0 | -€2,000 | -100% |
| Other amounts payable | 47/48 | €2,660 | €12,815 | +€10,154 | +382% |
| Turnover | 70 | €54,677 | - | -€54,677 | |
| Goods, raw materials, services and sundry goods | 60/61 | €46,152 | - | -€46,152 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,323 | €15,090 | +€11,767 | +354% |
| Other operating charges | 640/8 | €469 | €521 | +€51 | +10.9% |
| Gross operating margin | 9900 | €12,353 | €60,492 | +€48,138 | +390% |
| Operating profit (loss) | 9901 | €8,561 | €44,881 | +€36,320 | +424% |
| Financial income | 75/76B | €6 | €162 | +€156 | +2,556% |
| Recurring financial income | 75 | €6 | €162 | +€156 | +2,556% |
| Financial charges | 65/66B | €214 | €1,843 | +€1,629 | +761% |
| Recurring financial charges | 65 | €214 | €1,843 | +€1,629 | +761% |
| Profit (loss) for the period before taxes | 9903 | €8,353 | €43,200 | +€34,847 | +417% |
| Income taxes | 67/77 | €1,991 | €11,409 | +€9,418 | +473% |
| Profit (loss) for the period | 9904 | €6,363 | €31,791 | +€25,429 | +400% |
| Profit (loss) for the period to be appropriated | 9905 | €6,363 | €31,791 | +€25,429 | +400% |
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 15 October 2026 via checked.be.