CONCEPT ET IMPRESSION: 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.
What changed
CONCEPT ET IMPRESSION
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€4,748
2024 · €4,654+€94
Equity
€105,143
2024 · €100,395+€4,748
Cash
-
not filed
Balance sheet total
€106,197
2024 · €100,395+€5,802
Largest movements
Assets
- Receivables after one year +€5,802
up €5,802 (+5.8%), from €100,395 to €106,197
Equity and liabilities
- Profit (loss) carried forward +€4,748
up €4,748 (+30.4%), from €15,593 to €20,341
Income statement
- Gross operating margin +€1,149
up €1,149 (+24.7%), from €4,654 to €5,802
- Taxes +€1,055
new in 2025: €1,055
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.
Result 2024
€4,654
Gross operating margin
+€1,149
Taxes
-€1,055
Result 2025
€4,748
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €100,395 | €106,197 | +€5,802 | +5.8% |
| Current assets | 29/58 | €100,395 | €106,197 | +€5,802 | +5.8% |
| Amounts receivable after more than one year | 29 | €100,395 | €106,197 | +€5,802 | +5.8% |
| Other amounts receivable | 291 | €100,395 | €106,197 | +€5,802 | +5.8% |
| Total equity and liabilities | 10/49 | €100,395 | €106,197 | +€5,802 | +5.8% |
| Equity | 10/15 | €100,395 | €105,143 | +€4,748 | +4.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €66,202 | €66,202 | = | 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% |
| Distributable reserves | 133 | €64,342 | €64,342 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,593 | €20,341 | +€4,748 | +30.4% |
| Amounts payable | 17/49 | - | €1,055 | +€1,055 | |
| Amounts payable within one year | 42/48 | - | €1,055 | +€1,055 | |
| Taxes, remuneration and social security | 45 | - | €1,055 | +€1,055 | |
| Taxes | 450/3 | - | €1,055 | +€1,055 | |
| Gross operating margin | 9900 | €4,654 | €5,802 | +€1,149 | +24.7% |
| Operating profit (loss) | 9901 | €4,654 | €5,802 | +€1,149 | +24.7% |
| Profit (loss) for the period before taxes | 9903 | €4,654 | €5,802 | +€1,149 | +24.7% |
| Income taxes | 67/77 | - | €1,055 | +€1,055 | |
| Profit (loss) for the period | 9904 | €4,654 | €4,748 | +€94 | +2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,654 | €4,748 | +€94 | +2.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.