CONCEPT PROPERTIES: 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 PROPERTIES
Largest movements
- Receivables within one year +€5,661
up €5,661 (+141.5%), from €4,000 to €9,661
of which Trade receivables: +€6,950
- Short-term financial debts +€10,909
up €10,909 (+1342.9%), from €812 to €11,721
of which Other loans: +€11,721
- Trade debts -€4,706
down €4,706 (-40.3%), from €11,673 to €6,967
- Tax, wage and social debts -€1,149
no longer reported in 2024 (was €1,149)
- Current portion of long-term debt +€467
up €467 (+32.0%), from €1,458 to €1,924
- Profit (loss) carried forward +€275
up €275 (+2.5%), from -€11,074 to -€10,799
- Gross operating margin -€2,158
down €2,158 (-30.6%), from €7,059 to €4,901
- Depreciation +€2,070
up €2,070 (+248.4%), from €833 to €2,903
- Other operating charges -€1,686
down €1,686 (-77.7%), from €2,170 to €485
- Financial charges -€311
down €311 (-20.1%), from €1,549 to €1,238
- Taxes -€178
no longer reported in 2024 (was €178)
From the 2023 result to the 2024 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 | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,048 | €16,842 | +€5,795 | +52.5% |
| Fixed assets | 21/28 | €7,048 | €7,181 | +€134 | +1.9% |
| Tangible fixed assets | 22/27 | €7,048 | €7,181 | +€134 | +1.9% |
| Plant, machinery and equipment | 23 | €7,048 | €7,181 | +€134 | +1.9% |
| Current assets | 29/58 | €4,000 | €9,661 | +€5,661 | +141.5% |
| Amounts receivable within one year | 40/41 | €4,000 | €9,661 | +€5,661 | +141.5% |
| Trade receivables | 40 | - | €6,950 | +€6,950 | |
| Other amounts receivable | 41 | €4,000 | €2,711 | -€1,289 | -32.2% |
| Total equity and liabilities | 10/49 | €11,048 | €16,842 | +€5,795 | +52.5% |
| Equity | 10/15 | -€4,045 | -€3,770 | +€275 | +6.8% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Capital | 10 | €6,400 | - | -€6,400 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,200 | - | -€12,200 | |
| Reserves | 13 | €629 | €629 | = | 0.0% |
| Non-distributable reserves | 130/1 | €629 | €629 | = | 0.0% |
| Legal reserve | 130 | €629 | - | -€629 | |
| Reserves not available under the articles | 1311 | - | €629 | +€629 | |
| Profit (loss) carried forward | 14 | -€11,074 | -€10,799 | +€275 | +2.5% |
| Amounts payable | 17/49 | €15,093 | €20,612 | +€5,519 | +36.6% |
| Amounts payable within one year | 42/48 | €15,093 | €20,612 | +€5,519 | +36.6% |
| Current portion of amounts payable after more than one year | 42 | €1,458 | €1,924 | +€467 | +32.0% |
| Financial debts | 43 | €812 | €11,721 | +€10,909 | +1342.9% |
| Credit institutions | 430/8 | €812 | - | -€812 | |
| Other loans | 439 | - | €11,721 | +€11,721 | |
| Trade debts | 44 | €11,673 | €6,967 | -€4,706 | -40.3% |
| Suppliers | 440/4 | €11,673 | €6,967 | -€4,706 | -40.3% |
| Taxes, remuneration and social security | 45 | €1,149 | - | -€1,149 | |
| Taxes | 450/3 | €1,149 | - | -€1,149 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €833 | €2,903 | +€2,070 | +248.4% |
| Other operating charges | 640/8 | €2,170 | €485 | -€1,686 | -77.7% |
| Gross operating margin | 9900 | €7,059 | €4,901 | -€2,158 | -30.6% |
| Operating profit (loss) | 9901 | €4,056 | €1,513 | -€2,542 | -62.7% |
| Financial charges | 65/66B | €1,549 | €1,238 | -€311 | -20.1% |
| Recurring financial charges | 65 | €1,549 | €1,238 | -€311 | -20.1% |
| Profit (loss) for the period before taxes | 9903 | €2,506 | €275 | -€2,231 | -89.0% |
| Income taxes | 67/77 | €178 | - | -€178 | |
| Profit (loss) for the period | 9904 | €2,329 | €275 | -€2,053 | -88.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,329 | €275 | -€2,053 | -88.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.