CONCEPT PC DESIGN SCS: 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 PC DESIGN SCS
Largest movements
- Receivables within one year -€13,780
down €13,780 (-66.3%), from €20,772 to €6,992
of which Trade receivables: -€15,022
- Tangible fixed assets -€11,162
down €11,162 (-32.2%), from €34,669 to €23,507
- Trade debts -€9,547
down €9,547 (-90.0%), from €10,605 to €1,059
- Debts after one year -€7,666
down €7,666 (-40.3%), from €19,044 to €11,378
- Profit (loss) carried forward -€5,704
down €5,704 (-56.3%), from €10,125 to €4,421
- Other debts -€1,374
down €1,374 (-49.5%), from €2,778 to €1,403
- Gross operating margin -€3,977
down €3,977 (-28.5%), from €13,943 to €9,966
- Depreciation +€2,567
up €2,567 (+29.9%), from €8,596 to €11,162
- Other operating charges -€703
down €703 (-26.7%), from €2,628 to €1,925
- Financial charges +€460
up €460 (+27.2%), from €1,691 to €2,151
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 | €55,565 | €31,122 | -€24,443 | -44.0% |
| Fixed assets | 21/28 | €34,669 | €23,507 | -€11,162 | -32.2% |
| Tangible fixed assets | 22/27 | €34,669 | €23,507 | -€11,162 | -32.2% |
| Furniture and vehicles | 24 | €34,669 | €23,507 | -€11,162 | -32.2% |
| Current assets | 29/58 | €20,896 | €7,615 | -€13,281 | -63.6% |
| Amounts receivable within one year | 40/41 | €20,772 | €6,992 | -€13,780 | -66.3% |
| Trade receivables | 40 | €19,497 | €4,475 | -€15,022 | -77.0% |
| Other amounts receivable | 41 | €1,275 | €2,517 | +€1,242 | +97.5% |
| Cash at bank and in hand | 54/58 | €81 | €58 | -€23 | -28.6% |
| Deferred charges and accrued income | 490/1 | €43 | €565 | +€522 | +1,226% |
| Total equity and liabilities | 10/49 | €55,565 | €31,122 | -€24,443 | -44.0% |
| Equity | 10/15 | €11,125 | €5,421 | -€5,704 | -51.3% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,125 | €4,421 | -€5,704 | -56.3% |
| Amounts payable | 17/49 | €44,440 | €25,701 | -€18,740 | -42.2% |
| Amounts payable after more than one year | 17 | €19,044 | €11,378 | -€7,666 | -40.3% |
| Financial debts | 170/4 | €19,044 | €11,378 | -€7,666 | -40.3% |
| Amounts payable within one year | 42/48 | €25,397 | €14,323 | -€11,073 | -43.6% |
| Current portion of amounts payable after more than one year | 42 | €7,812 | €8,152 | +€340 | +4.3% |
| Financial debts | 43 | €1,524 | €1,213 | -€311 | -20.4% |
| Credit institutions | 430/8 | €1,524 | €1,213 | -€311 | -20.4% |
| Trade debts | 44 | €10,605 | €1,059 | -€9,547 | -90.0% |
| Suppliers | 440/4 | €10,605 | €1,059 | -€9,547 | -90.0% |
| Taxes, remuneration and social security | 45 | €2,678 | €2,497 | -€181 | -6.8% |
| Taxes | 450/3 | €2,678 | €2,497 | -€181 | -6.8% |
| Remuneration and social security | 454/9 | €0 | €0 | +€0 | |
| Other amounts payable | 47/48 | €2,778 | €1,403 | -€1,374 | -49.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,596 | €11,162 | +€2,567 | +29.9% |
| Other operating charges | 640/8 | €2,628 | €1,925 | -€703 | -26.7% |
| Gross operating margin | 9900 | €13,943 | €9,966 | -€3,977 | -28.5% |
| Operating profit (loss) | 9901 | €2,719 | -€3,122 | -€5,841 | |
| Financial income | 75/76B | €5 | €0 | -€5 | -99.6% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -99.6% |
| Financial charges | 65/66B | €1,691 | €2,151 | +€460 | +27.2% |
| Recurring financial charges | 65 | €1,691 | €2,151 | +€460 | +27.2% |
| Profit (loss) for the period before taxes | 9903 | €1,033 | -€5,273 | -€6,306 | |
| Income taxes | 67/77 | €226 | €258 | +€31 | +13.8% |
| Profit (loss) for the period | 9904 | €806 | -€5,531 | -€6,337 | |
| Profit (loss) for the period to be appropriated | 9905 | €806 | -€5,531 | -€6,337 |
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 16 October 2026 via checked.be.