CONCEPT & CONSULT: what changed
Two fiscal 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 & CONSULT
Largest movements
- Tangible fixed assets -€24,201
down €24,201 (-8.9%), from €273,279 to €249,078
- Debts after one year -€27,652
down €27,652 (-17.4%), from €158,998 to €131,346
- Other debts +€16,300
up €16,300 (+11.3%), from €144,040 to €160,340
- Profit (loss) carried forward -€14,954
down €14,954 (-24.5%), from -€60,991 to -€75,945
- Financial charges -€3,859
down €3,859 (-38.5%), from €10,018 to €6,159
- Gross operating margin -€1,315
down €1,315 (-7.0%), from €18,845 to €17,530
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.
Cash bridge derived
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 | €277,907 | €251,711 | -€26,196 | -9.4% |
| Fixed assets | 21/28 | €273,279 | €249,078 | -€24,201 | -8.9% |
| Tangible fixed assets | 22/27 | €273,279 | €249,078 | -€24,201 | -8.9% |
| Land and buildings | 22 | €273,279 | €249,078 | -€24,201 | -8.9% |
| Current assets | 29/58 | €4,628 | €2,633 | -€1,995 | -43.1% |
| Amounts receivable within one year | 40/41 | €2,646 | €0 | -€2,646 | -100.0% |
| Other amounts receivable | 41 | €2,646 | €0 | -€2,646 | -100.0% |
| Cash at bank and in hand | 54/58 | €1,982 | €2,633 | +€651 | +32.8% |
| Total equity and liabilities | 10/49 | €277,907 | €251,711 | -€26,196 | -9.4% |
| Equity | 10/15 | -€54,791 | -€69,745 | -€14,954 | -27.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,991 | -€75,945 | -€14,954 | -24.5% |
| Amounts payable | 17/49 | €332,698 | €321,456 | -€11,242 | -3.4% |
| Amounts payable after more than one year | 17 | €158,998 | €131,346 | -€27,652 | -17.4% |
| Financial debts | 170/4 | €158,998 | €131,346 | -€27,652 | -17.4% |
| Amounts payable within one year | 42/48 | €171,817 | €188,170 | +€16,353 | +9.5% |
| Current portion of amounts payable after more than one year | 42 | €27,652 | €27,652 | = | 0.0% |
| Trade debts | 44 | €124 | €177 | +€53 | +42.5% |
| Suppliers | 440/4 | €124 | €177 | +€53 | +42.5% |
| Other amounts payable | 47/48 | €144,040 | €160,340 | +€16,300 | +11.3% |
| Accrued charges and deferred income | 492/3 | €1,883 | €1,940 | +€57 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,201 | €24,201 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,971 | €2,123 | +€152 | +7.7% |
| Gross operating margin | 9900 | €18,845 | €17,530 | -€1,315 | -7.0% |
| Operating profit (loss) | 9901 | -€7,328 | -€8,795 | -€1,467 | -20.0% |
| Financial charges | 65/66B | €10,018 | €6,159 | -€3,859 | -38.5% |
| Recurring financial charges | 65 | €10,018 | €6,159 | -€3,859 | -38.5% |
| Profit (loss) for the period before taxes | 9903 | -€17,346 | -€14,954 | +€2,392 | +13.8% |
| Profit (loss) for the period | 9904 | -€17,346 | -€14,954 | +€2,392 | +13.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,346 | -€14,954 | +€2,392 | +13.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.