Concept'House: 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'House
Largest movements
- Cash -€32,640
down €32,640 (-98.9%), from €33,011 to €370
mainly Net result for the year (-€76,462) and Receivables within one year (-€15,875)
- Receivables within one year +€15,875
up €15,875 (+7.6%), from €210,225 to €226,100
of which Other amounts receivable: +€18,260
- Reserves -€76,462
down €76,462 (-57.0%), from €134,251 to €57,789
- Other debts +€39,825
new in 2025: €39,825
- Short-term financial debts +€20,000
new in 2025: €20,000
- Trade debts +€4,605
up €4,605 (+5.9%), from €77,576 to €82,181
- Tax, wage and social debts -€2,517
down €2,517 (-83.4%), from €3,017 to €500
of which Remuneration and social security: -€1,967
- Gross operating margin -€84,032
down €84,032, from €9,790 to -€74,242
- Taxes -€19,972
down €19,972, from €18,749 to -€1,223
- Financial income -€7,835
down €7,835 (-98.5%), from €7,953 to €118
of which Non-recurring financial income: -€7,949
- Financial charges +€1,395
up €1,395 (+124.3%), from €1,122 to €2,516
- Depreciation -€1,175
down €1,175 (-95.9%), from €1,224 to €50
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 | €245,268 | €229,601 | -€15,667 | -6.4% |
| Fixed assets | 21/28 | - | €242 | +€242 | |
| Tangible fixed assets | 22/27 | - | €242 | +€242 | |
| Plant, machinery and equipment | 23 | - | €242 | +€242 | |
| Current assets | 29/58 | €245,268 | €229,358 | -€15,909 | -6.5% |
| Amounts receivable within one year | 40/41 | €210,225 | €226,100 | +€15,875 | +7.6% |
| Trade receivables | 40 | €191,567 | €189,182 | -€2,385 | -1.2% |
| Other amounts receivable | 41 | €18,658 | €36,918 | +€18,260 | +97.9% |
| Cash at bank and in hand | 54/58 | €33,011 | €370 | -€32,640 | -98.9% |
| Deferred charges and accrued income | 490/1 | €2,033 | €2,888 | +€856 | +42.1% |
| Total equity and liabilities | 10/49 | €245,268 | €229,601 | -€15,667 | -6.4% |
| Equity | 10/15 | €152,851 | €76,389 | -€76,462 | -50.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €134,251 | €57,789 | -€76,462 | -57.0% |
| Distributable reserves | 133 | €134,251 | €57,789 | -€76,462 | -57.0% |
| Amounts payable | 17/49 | €92,417 | €153,211 | +€60,794 | +65.8% |
| Amounts payable within one year | 42/48 | €88,643 | €149,243 | +€60,601 | +68.4% |
| Current portion of amounts payable after more than one year | 42 | €8,050 | €6,738 | -€1,312 | -16.3% |
| Financial debts | 43 | - | €20,000 | +€20,000 | |
| Credit institutions | 430/8 | - | €20,000 | +€20,000 | |
| Trade debts | 44 | €77,576 | €82,181 | +€4,605 | +5.9% |
| Suppliers | 440/4 | €77,576 | €82,181 | +€4,605 | +5.9% |
| Taxes, remuneration and social security | 45 | €3,017 | €500 | -€2,517 | -83.4% |
| Taxes | 450/3 | €1,050 | €500 | -€550 | -52.4% |
| Remuneration and social security | 454/9 | €1,967 | - | -€1,967 | |
| Other amounts payable | 47/48 | - | €39,825 | +€39,825 | |
| Accrued charges and deferred income | 492/3 | €3,774 | €3,968 | +€194 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,224 | €50 | -€1,175 | -95.9% |
| Other operating charges | 640/8 | €725 | €994 | +€269 | +37.1% |
| Non-recurring operating charges | 66A | -€5,239 | - | +€5,239 | |
| Gross operating margin | 9900 | €9,790 | -€74,242 | -€84,032 | |
| Operating profit (loss) | 9901 | €13,079 | -€75,286 | -€88,366 | |
| Financial income | 75/76B | €7,953 | €118 | -€7,835 | -98.5% |
| Recurring financial income | 75 | €4 | €118 | +€113 | +2598.9% |
| Non-recurring financial income | 76B | €7,949 | - | -€7,949 | |
| Financial charges | 65/66B | €1,122 | €2,516 | +€1,395 | +124.3% |
| Recurring financial charges | 65 | €1,122 | €2,516 | +€1,395 | +124.3% |
| Profit (loss) for the period before taxes | 9903 | €19,911 | -€77,685 | -€97,596 | |
| Income taxes | 67/77 | €18,749 | -€1,223 | -€19,972 | |
| Profit (loss) for the period | 9904 | €1,162 | -€76,462 | -€77,623 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,162 | -€76,462 | -€77,623 |
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 11 October 2026 via checked.be.