CONCEPT SYSTEMS: 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 SYSTEMS
Largest movements
- Receivables within one year +€22,210
up €22,210 (+18.8%), from €118,082 to €140,292
- Tangible fixed assets -€11,629
down €11,629 (-14.8%), from €78,771 to €67,142
- Profit (loss) carried forward +€18,403
up €18,403 (+10.1%), from €182,284 to €200,687
- Short-term financial debts -€4,279
down €4,279 (-35.6%), from €12,010 to €7,731
- Tax, wage and social debts -€4,069
down €4,069 (-35.1%), from €11,584 to €7,515
- Purchases and services -€3,046
down €3,046 (-25.1%), from €12,132 to €9,086
- Gross operating margin +€2,216
up €2,216 (+6.9%), from €32,278 to €34,494
- Taxes +€1,068
up €1,068 (+16.6%), from €6,447 to €7,515
- Other operating charges -€927
down €927 (-24.1%), from €3,842 to €2,915
- Turnover -€830
down €830 (-1.9%), from €44,410 to €43,580
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 | €226,915 | €237,496 | +€10,581 | +4.7% |
| Fixed assets | 21/28 | €78,833 | €67,204 | -€11,629 | -14.8% |
| Tangible fixed assets | 22/27 | €78,771 | €67,142 | -€11,629 | -14.8% |
| Land and buildings | 22 | €78,771 | €67,142 | -€11,629 | -14.8% |
| Financial fixed assets | 28 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €148,082 | €170,292 | +€22,210 | +15.0% |
| Amounts receivable after more than one year | 29 | €30,000 | €30,000 | = | 0.0% |
| Other amounts receivable | 291 | €30,000 | €30,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €118,082 | €140,292 | +€22,210 | +18.8% |
| Other amounts receivable | 41 | €118,082 | €140,292 | +€22,210 | +18.8% |
| Total equity and liabilities | 10/49 | €226,915 | €237,496 | +€10,581 | +4.7% |
| Equity | 10/15 | €202,744 | €221,147 | +€18,403 | +9.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €182,284 | €200,687 | +€18,403 | +10.1% |
| Amounts payable | 17/49 | €24,171 | €16,349 | -€7,822 | -32.4% |
| Amounts payable within one year | 42/48 | €24,171 | €16,349 | -€7,822 | -32.4% |
| Financial debts | 43 | €12,010 | €7,731 | -€4,279 | -35.6% |
| Credit institutions | 430/8 | €12,010 | €7,731 | -€4,279 | -35.6% |
| Taxes, remuneration and social security | 45 | €11,584 | €7,515 | -€4,069 | -35.1% |
| Taxes | 450/3 | €11,584 | €7,515 | -€4,069 | -35.1% |
| Other amounts payable | 47/48 | €577 | €1,103 | +€526 | +91.2% |
| Turnover | 70 | €44,410 | €43,580 | -€830 | -1.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €12,132 | €9,086 | -€3,046 | -25.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,629 | €11,629 | = | 0.0% |
| Other operating charges | 640/8 | €3,842 | €2,915 | -€927 | -24.1% |
| Gross operating margin | 9900 | €32,278 | €34,494 | +€2,216 | +6.9% |
| Operating profit (loss) | 9901 | €16,807 | €19,950 | +€3,143 | +18.7% |
| Financial income | 75/76B | €7,241 | €7,771 | +€530 | +7.3% |
| Recurring financial income | 75 | €7,241 | €7,771 | +€530 | +7.3% |
| Non-recurring financial income | 76B | €7,241 | €7,771 | +€530 | +7.3% |
| Financial charges | 65/66B | €2,077 | €1,803 | -€274 | -13.2% |
| Recurring financial charges | 65 | €2,077 | €1,803 | -€274 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €21,971 | €25,918 | +€3,947 | +18.0% |
| Income taxes | 67/77 | €6,447 | €7,515 | +€1,068 | +16.6% |
| Profit (loss) for the period | 9904 | €15,524 | €18,403 | +€2,879 | +18.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,524 | €18,403 | +€2,879 | +18.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.