CONCEPT V GAMES: 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 V GAMES
Largest movements
- Receivables within one year +€2.2m
up €2.2m (+140%), from €1.6m to €3.8m
of which Trade receivables: +€1.2m
- Intangible fixed assets -€186,599
down €186,599 (-31.0%), from €601,815 to €415,216
- Cash -€61,711
down €61,711 (-41.7%), from €148,001 to €86,289
mainly Receivables within one year (-€2.2m) and Other debts (-€379,612)
- Trade debts +€2.7m
up €2.7m (+453%), from €600,703 to €3.3m
- Other debts -€379,612
no longer reported in 2024 (was €379,612)
- Contributions -€250,000
down €250,000 (-33.3%), from €750,000 to €500,000
- Profit (loss) carried forward -€120,696
down €120,696 (-22.9%), from €526,170 to €405,474
- Gross operating margin +€479,404
up €479,404 (+44.7%), from €1.1m to €1.6m
- Staff costs +€167,286
up €167,286 (+13.8%), from €1.2m to €1.4m
- Depreciation +€49,486
up €49,486 (+25.5%), from €194,324 to €243,810
- Taxes +€35,907
up €35,907, from -€8,405 to €27,502
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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,492,298 | €4,489,501 | +€2.0m | +80.1% |
| Fixed assets | 21/28 | €747,598 | €541,816 | -€205,782 | -27.5% |
| Intangible fixed assets | 21 | €601,815 | €415,216 | -€186,599 | -31.0% |
| Tangible fixed assets | 22/27 | €120,783 | €101,600 | -€19,183 | -15.9% |
| Plant, machinery and equipment | 23 | €57,259 | €41,399 | -€15,860 | -27.7% |
| Furniture and vehicles | 24 | €58,737 | €48,534 | -€10,203 | -17.4% |
| Other tangible fixed assets | 26 | €4,788 | €11,667 | +€6,879 | +144% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €1,744,700 | €3,947,685 | +€2.2m | +126% |
| Amounts receivable within one year | 40/41 | €1,590,258 | €3,810,656 | +€2.2m | +140% |
| Trade receivables | 40 | €995,511 | €2,150,303 | +€1.2m | +116% |
| Other amounts receivable | 41 | €594,747 | €1,660,353 | +€1.1m | +179% |
| Cash at bank and in hand | 54/58 | €148,001 | €86,289 | -€61,711 | -41.7% |
| Deferred charges and accrued income | 490/1 | €6,441 | €50,740 | +€44,298 | +688% |
| Total equity and liabilities | 10/49 | €2,492,298 | €4,489,501 | +€2.0m | +80.1% |
| Equity | 10/15 | €1,351,170 | €980,474 | -€370,696 | -27.4% |
| Contributions | 10/11 | €750,000 | €500,000 | -€250,000 | -33.3% |
| Capital | 10 | €750,000 | €500,000 | -€250,000 | -33.3% |
| Issued capital | 100 | €750,000 | €500,000 | -€250,000 | -33.3% |
| Reserves | 13 | €75,000 | €75,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €75,000 | €75,000 | = | 0.0% |
| Legal reserve | 130 | €75,000 | €75,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €526,170 | €405,474 | -€120,696 | -22.9% |
| Amounts payable | 17/49 | €1,141,128 | €3,509,027 | +€2.4m | +208% |
| Amounts payable within one year | 42/48 | €1,141,128 | €3,509,027 | +€2.4m | +208% |
| Trade debts | 44 | €600,703 | €3,324,626 | +€2.7m | +453% |
| Suppliers | 440/4 | €600,703 | €3,324,626 | +€2.7m | +453% |
| Taxes, remuneration and social security | 45 | €160,814 | €184,401 | +€23,586 | +14.7% |
| Taxes | 450/3 | €42,322 | €39,294 | -€3,028 | -7.2% |
| Remuneration and social security | 454/9 | €118,492 | €145,107 | +€26,615 | +22.5% |
| Other amounts payable | 47/48 | €379,612 | - | -€379,612 | |
| Remuneration, social security and pensions | 62 | €1,210,432 | €1,377,718 | +€167,286 | +13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €194,324 | €243,810 | +€49,486 | +25.5% |
| Other operating charges | 640/8 | €8,423 | €8,384 | -€38 | -0.5% |
| Gross operating margin | 9900 | €1,072,053 | €1,551,457 | +€479,404 | +44.7% |
| Operating profit (loss) | 9901 | -€341,126 | -€78,456 | +€262,670 | +77.0% |
| Financial income | 75/76B | €108 | €283 | +€175 | +161% |
| Recurring financial income | 75 | €108 | €283 | +€175 | +161% |
| Financial charges | 65/66B | €11,983 | €15,021 | +€3,038 | +25.4% |
| Recurring financial charges | 65 | €11,983 | €15,021 | +€3,038 | +25.4% |
| Profit (loss) for the period before taxes | 9903 | -€353,001 | -€93,194 | +€259,806 | +73.6% |
| Income taxes | 67/77 | -€8,405 | €27,502 | +€35,907 | |
| Profit (loss) for the period | 9904 | -€344,596 | -€120,696 | +€223,900 | +65.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€344,596 | -€120,696 | +€223,900 | +65.0% |
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 20 October 2026 via checked.be.