CONCEPT DAN PRO: 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 DAN PRO
Largest movements
- Stocks and contracts -€49,542
no longer reported in 2025 (was €49,542)
- Receivables within one year +€21,786
up €21,786 (+81.2%), from €26,836 to €48,622
of which Trade receivables: +€15,250
- Cash -€938
down €938 (-28.7%), from €3,266 to €2,328
- Other debts -€53,132
down €53,132 (-97.9%), from €54,281 to €1,149
- Profit (loss) carried forward +€21,662
up €21,662 (+215.4%), from €10,056 to €31,718
- Trade debts +€2,775
up €2,775 (+21.9%), from €12,694 to €15,469
- Gross operating margin -€6,006
down €6,006 (-39.5%), from €15,193 to €9,187
- Financial income -€842
no longer reported in 2025 (was €842)
of which Financial income: -€842
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €83,230 | €54,536 | -€28,695 | -34.5% |
| Current assets | 29/58 | €83,230 | €54,536 | -€28,695 | -34.5% |
| Stocks and contracts in progress | 3 | €49,542 | - | -€49,542 | |
| Stocks | 30/36 | €49,542 | - | -€49,542 | |
| Amounts receivable within one year | 40/41 | €26,836 | €48,622 | +€21,786 | +81.2% |
| Trade receivables | 40 | €15,172 | €30,422 | +€15,250 | +100.5% |
| Other amounts receivable | 41 | €11,665 | €18,201 | +€6,536 | +56.0% |
| Cash at bank and in hand | 54/58 | €3,266 | €2,328 | -€938 | -28.7% |
| Deferred charges and accrued income | 490/1 | €3,586 | €3,586 | = | 0.0% |
| Total equity and liabilities | 10/49 | €83,230 | €54,536 | -€28,695 | -34.5% |
| Equity | 10/15 | €16,256 | €37,918 | +€21,662 | +133.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,056 | €31,718 | +€21,662 | +215.4% |
| Amounts payable | 17/49 | €66,975 | €16,618 | -€50,356 | -75.2% |
| Amounts payable within one year | 42/48 | €66,975 | €16,618 | -€50,356 | -75.2% |
| Trade debts | 44 | €12,694 | €15,469 | +€2,775 | +21.9% |
| Suppliers | 440/4 | €12,694 | €15,469 | +€2,775 | +21.9% |
| Other amounts payable | 47/48 | €54,281 | €1,149 | -€53,132 | -97.9% |
| Gross operating margin | 9900 | €15,193 | €9,187 | -€6,006 | -39.5% |
| Operating profit (loss) | 9901 | €15,193 | €9,187 | -€6,006 | -39.5% |
| Financial income | 75/76B | €842 | - | -€842 | |
| Recurring financial income | 75 | €842 | - | -€842 | |
| Non-recurring financial income | 76B | €842 | - | -€842 | |
| Profit (loss) for the period before taxes | 9903 | €16,035 | €9,187 | -€6,848 | -42.7% |
| Profit (loss) for the period | 9904 | €16,035 | €9,187 | -€6,848 | -42.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,035 | €9,187 | -€6,848 | -42.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.