CONCEPT INVEST: 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 INVEST
Largest movements
- Receivables within one year -€844
down €844 (-100.0%), from €844 to €0
- Other debts +€13,640
up €13,640 (+17.9%), from €76,085 to €89,724
- Trade debts -€8,777
down €8,777 (-30.8%), from €28,483 to €19,706
- Accrued charges and deferred income -€3,251
down €3,251 (-67.8%), from €4,797 to €1,546
- Profit (loss) carried forward -€2,456
down €2,456 (-1.9%), from -€130,518 to -€132,975
- Gross operating margin +€10,390
up €10,390 (+85.2%), from -€12,201 to -€1,811
- Other operating charges +€298
up €298 (+85.7%), from €348 to €645
From the 2022 result to the 2023 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
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 | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €846 | €2 | -€844 | -99.8% |
| Fixed assets | 21/28 | €2 | €2 | = | 0.0% |
| Financial fixed assets | 28 | €2 | €2 | = | 0.0% |
| Current assets | 29/58 | €844 | €0 | -€844 | -100.0% |
| Amounts receivable within one year | 40/41 | €844 | €0 | -€844 | -100.0% |
| Other amounts receivable | 41 | €844 | €0 | -€844 | -100.0% |
| Total equity and liabilities | 10/49 | €846 | €2 | -€844 | -99.8% |
| Equity | 10/15 | -€108,518 | -€110,975 | -€2,456 | -2.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€130,518 | -€132,975 | -€2,456 | -1.9% |
| Amounts payable | 17/49 | €109,365 | €110,977 | +€1,612 | +1.5% |
| Amounts payable within one year | 42/48 | €104,567 | €109,430 | +€4,863 | +4.7% |
| Trade debts | 44 | €28,483 | €19,706 | -€8,777 | -30.8% |
| Suppliers | 440/4 | €28,483 | €19,706 | -€8,777 | -30.8% |
| Other amounts payable | 47/48 | €76,085 | €89,724 | +€13,640 | +17.9% |
| Accrued charges and deferred income | 492/3 | €4,797 | €1,546 | -€3,251 | -67.8% |
| Other operating charges | 640/8 | €348 | €645 | +€298 | +85.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€12,201 | -€1,811 | +€10,390 | +85.2% |
| Operating profit (loss) | 9901 | -€12,548 | -€2,456 | +€10,092 | +80.4% |
| Profit (loss) for the period before taxes | 9903 | -€12,548 | -€2,456 | +€10,092 | +80.4% |
| Profit (loss) for the period | 9904 | -€12,548 | -€2,456 | +€10,092 | +80.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,548 | -€2,456 | +€10,092 | +80.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.