CONCEPT BOIS: 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 BOIS
Largest movements
- Cash -€30,046
down €30,046 (-86.3%), from €34,809 to €4,763
mainly Net result for the year (-€37,763) and Contributions, distributions and other (-€27,500)
- Tangible fixed assets -€16,948
down €16,948 (-30.2%), from €56,078 to €39,130
of which Leasing and similar rights: -€13,253
- Receivables within one year -€15,685
down €15,685 (-40.6%), from €38,666 to €22,981
of which Trade receivables: -€13,504
- Stocks and contracts -€6,839
down €6,839 (-73.8%), from €9,270 to €2,431
- Deferred charges and accrued income -€1,688
down €1,688 (-58.2%), from €2,904 to €1,215
- Profit (loss) carried forward -€37,763
down €37,763 (-964%), from -€3,916 to -€41,678
- Other debts +€29,801
up €29,801 (+178%), from €16,788 to €46,589
- Reserves -€27,500
down €27,500 (-74.8%), from €36,760 to €9,260
of which Distributable reserves: -€27,500
- Debts after one year -€17,618
down €17,618 (-75.9%), from €23,226 to €5,608
- Trade debts -€13,058
down €13,058 (-33.9%), from €38,484 to €25,426
- Gross operating margin -€148,173
down €148,173, from €142,707 to -€5,467
- Staff costs -€90,197
no longer reported in 2025 (was €90,197)
- Taxes -€6,030
down €6,030 (-96.2%), from €6,265 to €235
- Depreciation +€5,099
up €5,099 (+20.7%), from €24,582 to €29,680
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 | €141,752 | €70,545 | -€71,207 | -50.2% |
| Fixed assets | 21/28 | €56,103 | €39,155 | -€16,948 | -30.2% |
| Tangible fixed assets | 22/27 | €56,078 | €39,130 | -€16,948 | -30.2% |
| Plant, machinery and equipment | 23 | €9,166 | €4,167 | -€4,999 | -54.5% |
| Furniture and vehicles | 24 | €19,528 | €20,892 | +€1,364 | +7.0% |
| Leasing and similar rights | 25 | €24,762 | €11,509 | -€13,253 | -53.5% |
| Other tangible fixed assets | 26 | €2,622 | €2,562 | -€60 | -2.3% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €85,649 | €31,390 | -€54,260 | -63.4% |
| Stocks and contracts in progress | 3 | €9,270 | €2,431 | -€6,839 | -73.8% |
| Stocks | 30/36 | €9,270 | €2,431 | -€6,839 | -73.8% |
| Amounts receivable within one year | 40/41 | €38,666 | €22,981 | -€15,685 | -40.6% |
| Trade receivables | 40 | €27,277 | €13,773 | -€13,504 | -49.5% |
| Other amounts receivable | 41 | €11,389 | €9,208 | -€2,181 | -19.1% |
| Cash at bank and in hand | 54/58 | €34,809 | €4,763 | -€30,046 | -86.3% |
| Deferred charges and accrued income | 490/1 | €2,904 | €1,215 | -€1,688 | -58.2% |
| Total equity and liabilities | 10/49 | €141,752 | €70,545 | -€71,207 | -50.2% |
| Equity | 10/15 | €39,044 | -€26,218 | -€65,263 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €36,760 | €9,260 | -€27,500 | -74.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €34,900 | €7,400 | -€27,500 | -78.8% |
| Profit (loss) carried forward | 14 | -€3,916 | -€41,678 | -€37,763 | -964% |
| Amounts payable | 17/49 | €102,708 | €96,764 | -€5,944 | -5.8% |
| Amounts payable after more than one year | 17 | €23,226 | €5,608 | -€17,618 | -75.9% |
| Financial debts | 170/4 | €23,226 | €5,608 | -€17,618 | -75.9% |
| Amounts payable within one year | 42/48 | €79,059 | €91,117 | +€12,058 | +15.3% |
| Current portion of amounts payable after more than one year | 42 | €18,253 | €17,433 | -€819 | -4.5% |
| Trade debts | 44 | €38,484 | €25,426 | -€13,058 | -33.9% |
| Suppliers | 440/4 | €38,484 | €25,426 | -€13,058 | -33.9% |
| Taxes, remuneration and social security | 45 | €5,535 | €1,669 | -€3,866 | -69.9% |
| Taxes | 450/3 | €827 | €1,669 | +€842 | +102% |
| Remuneration and social security | 454/9 | €4,708 | - | -€4,708 | |
| Other amounts payable | 47/48 | €16,788 | €46,589 | +€29,801 | +178% |
| Accrued charges and deferred income | 492/3 | €423 | €39 | -€384 | -90.8% |
| Remuneration, social security and pensions | 62 | €90,197 | - | -€90,197 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,582 | €29,680 | +€5,099 | +20.7% |
| Other operating charges | 640/8 | €1,001 | €1,028 | +€27 | +2.7% |
| Gross operating margin | 9900 | €142,707 | -€5,467 | -€148,173 | |
| Operating profit (loss) | 9901 | €26,927 | -€36,175 | -€63,102 | |
| Financial income | 75/76B | €2 | €1 | -€1 | -38.7% |
| Recurring financial income | 75 | €2 | €1 | -€1 | -38.7% |
| Financial charges | 65/66B | €1,674 | €1,353 | -€321 | -19.2% |
| Recurring financial charges | 65 | €1,674 | €1,353 | -€321 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | €25,254 | -€37,527 | -€62,782 | |
| Income taxes | 67/77 | €6,265 | €235 | -€6,030 | -96.2% |
| Profit (loss) for the period | 9904 | €18,989 | -€37,763 | -€56,752 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,989 | -€37,763 | -€56,752 |
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 24 October 2026 via checked.be.