CONCEPT & CONSULTING: 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 & CONSULTING
Largest movements
- Tangible fixed assets -€4,092
down €4,092 (-2.2%), from €189,288 to €185,196
- Debts after one year -€9,672
down €9,672 (-17.9%), from €53,918 to €44,246
- Tax, wage and social debts -€6,852
down €6,852 (-74.6%), from €9,190 to €2,338
- Other debts +€5,257
up €5,257 (+6.7%), from €78,981 to €84,238
- Profit (loss) carried forward +€3,518
up €3,518 (+8.0%), from €44,064 to €47,582
- Trade debts +€3,155
up €3,155 (+102%), from €3,098 to €6,253
- Gross operating margin -€26,384
down €26,384 (-56.0%), from €47,142 to €20,758
- Taxes -€6,852
down €6,852 (-74.6%), from €9,190 to €2,338
- Financial charges -€689
down €689 (-16.2%), from €4,260 to €3,571
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 | €216,191 | €212,138 | -€4,053 | -1.9% |
| Fixed assets | 21/28 | €189,438 | €185,346 | -€4,092 | -2.2% |
| Tangible fixed assets | 22/27 | €189,288 | €185,196 | -€4,092 | -2.2% |
| Land and buildings | 22 | €189,288 | €185,196 | -€4,092 | -2.2% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €26,753 | €26,791 | +€39 | +0.1% |
| Amounts receivable within one year | 40/41 | €301 | €685 | +€384 | +127% |
| Other amounts receivable | 41 | €301 | €685 | +€384 | +127% |
| Cash at bank and in hand | 54/58 | €25,856 | €25,328 | -€528 | -2.0% |
| Deferred charges and accrued income | 490/1 | €596 | €778 | +€182 | +30.6% |
| Total equity and liabilities | 10/49 | €216,191 | €212,138 | -€4,053 | -1.9% |
| Equity | 10/15 | €63,904 | €67,422 | +€3,518 | +5.5% |
| Contributions | 10/11 | €17,980 | €17,980 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,064 | €47,582 | +€3,518 | +8.0% |
| Amounts payable | 17/49 | €152,287 | €144,716 | -€7,571 | -5.0% |
| Amounts payable after more than one year | 17 | €53,918 | €44,246 | -€9,672 | -17.9% |
| Financial debts | 170/4 | €53,918 | €44,246 | -€9,672 | -17.9% |
| Amounts payable within one year | 42/48 | €98,369 | €100,470 | +€2,101 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €7,100 | €7,641 | +€541 | +7.6% |
| Trade debts | 44 | €3,098 | €6,253 | +€3,155 | +102% |
| Suppliers | 440/4 | €3,098 | €6,253 | +€3,155 | +102% |
| Taxes, remuneration and social security | 45 | €9,190 | €2,338 | -€6,852 | -74.6% |
| Taxes | 450/3 | €9,190 | €2,338 | -€6,852 | -74.6% |
| Other amounts payable | 47/48 | €78,981 | €84,238 | +€5,257 | +6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,326 | €7,644 | +€318 | +4.3% |
| Other operating charges | 640/8 | €3,146 | €2,888 | -€258 | -8.2% |
| Gross operating margin | 9900 | €47,142 | €20,758 | -€26,384 | -56.0% |
| Operating profit (loss) | 9901 | €36,671 | €10,227 | -€26,444 | -72.1% |
| Financial charges | 65/66B | €4,260 | €3,571 | -€689 | -16.2% |
| Recurring financial charges | 65 | €4,260 | €3,571 | -€689 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €32,410 | €6,656 | -€25,755 | -79.5% |
| Income taxes | 67/77 | €9,190 | €2,338 | -€6,852 | -74.6% |
| Profit (loss) for the period | 9904 | €23,221 | €4,318 | -€18,903 | -81.4% |
| Profit (loss) for the period to be appropriated | 9905 | €23,221 | €4,318 | -€18,903 | -81.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.