CONCEPT SYSTEMS +: 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 SYSTEMS +
Largest movements
- Deferred charges and accrued income +€83,071
new in 2021: €83,071
- Tangible fixed assets +€3,006
up €3,006 (+1293.3%), from €232 to €3,238
- Receivables within one year +€2,024
up €2,024 (+43.6%), from €4,645 to €6,669
- Financial fixed assets +€1,530
up €1,530 (+122.5%), from €1,249 to €2,779
- Profit (loss) carried forward +€59,866
up €59,866, from -€48,398 to €11,467
- Debts within one year +€29,765
up €29,765 (+70.7%), from €42,125 to €71,890
of which Trade debts: +€35,998
- Gross operating margin +€117,043
up €117,043 (+1299.4%), from €9,007 to €126,051
- Staff costs +€55,108
new in 2021: €55,108
- Taxes +€8,032
new in 2021: €8,032
- Financial charges +€1,786
new in 2021: €1,786
From the 2020 result to the 2021 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 | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,127 | €95,757 | +€89,630 | +1462.9% |
| Fixed assets | 21/28 | €1,482 | €6,018 | +€4,536 | +306.1% |
| Tangible fixed assets | 22/27 | €232 | €3,238 | +€3,006 | +1293.3% |
| Furniture and vehicles | 24 | - | €3,238 | +€3,238 | |
| Financial fixed assets | 28 | €1,249 | €2,779 | +€1,530 | +122.5% |
| Current assets | 29/58 | €4,645 | €89,739 | +€85,094 | +1832.0% |
| Amounts receivable within one year | 40/41 | €4,645 | €6,669 | +€2,024 | +43.6% |
| Trade receivables | 40 | - | €6,669 | +€6,669 | |
| Deferred charges and accrued income | 490/1 | - | €83,071 | +€83,071 | |
| Total equity and liabilities | 10/49 | €6,127 | €95,757 | +€89,630 | +1462.9% |
| Equity | 10/15 | -€35,998 | €23,867 | +€59,866 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | - | €12,400 | +€12,400 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Uncalled capital | 101 | - | €6,200 | +€6,200 | |
| Profit (loss) carried forward | 14 | -€48,398 | €11,467 | +€59,866 | |
| Amounts payable | 17/49 | €42,125 | €71,890 | +€29,765 | +70.7% |
| Amounts payable within one year | 42/48 | €42,125 | €71,890 | +€29,765 | +70.7% |
| Financial debts | 43 | - | €11,510 | +€11,510 | |
| Credit institutions | 430/8 | - | €11,510 | +€11,510 | |
| Trade debts | 44 | €492 | €36,490 | +€35,998 | +7318.8% |
| Suppliers | 440/4 | - | €36,490 | +€36,490 | |
| Taxes, remuneration and social security | 45 | - | €19,735 | +€19,735 | |
| Taxes | 450/3 | - | €19,735 | +€19,735 | |
| Other amounts payable | 47/48 | - | €4,155 | +€4,155 | |
| Remuneration, social security and pensions | 62 | - | €55,108 | +€55,108 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €114 | €646 | +€532 | +467.5% |
| Other operating charges | 640/8 | - | €614 | +€614 | |
| Gross operating margin | 9900 | €9,007 | €126,051 | +€117,043 | +1299.4% |
| Operating profit (loss) | 9901 | €3,398 | €69,683 | +€66,285 | +1950.9% |
| Financial charges | 65/66B | - | €1,786 | +€1,786 | |
| Recurring financial charges | 65 | €1,939 | €1,786 | -€154 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €1,458 | €67,897 | +€66,439 | +4555.6% |
| Income taxes | 67/77 | - | €8,032 | +€8,032 | |
| Profit (loss) for the period | 9904 | €1,458 | €59,866 | +€58,407 | +4004.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,458 | €59,866 | +€58,407 | +4004.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.