CONCEPT52: 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.
CONCEPT52
Largest movements
- Receivables within one year +€15,447
up €15,447 (+30.7%), from €50,239 to €65,686
of which Other amounts receivable: +€27,048
- Deferred charges and accrued income +€4,640
up €4,640 (+1133.8%), from €409 to €5,049
- Tangible fixed assets -€1,273
down €1,273 (-16.7%), from €7,603 to €6,330
of which Furniture and vehicles: -€2,541
- Profit (loss) carried forward +€14,122
up €14,122 (+70.6%), from €20,004 to €34,126
- Tax, wage and social debts +€6,379
up €6,379 (+41.7%), from €15,303 to €21,682
- Trade debts -€4,515
down €4,515 (-20.3%), from €22,225 to €17,710
- Accrued charges and deferred income +€2,987
up €2,987 (+115.5%), from €2,586 to €5,573
- Turnover -€56,183
no longer reported in 2025 (was €56,183)
- Purchases and services -€28,698
no longer reported in 2025 (was €28,698)
- Gross operating margin -€6,669
down €6,669 (-24.3%), from €27,485 to €20,816
- Taxes -€1,593
down €1,593 (-23.9%), from €6,657 to €5,064
- Financial income +€1,154
up €1,154 (+258.5%), from €447 to €1,601
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.
Cash bridge derived
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 | €70,114 | €89,086 | +€18,972 | +27.1% |
| Fixed assets | 21/28 | €7,603 | €6,330 | -€1,273 | -16.7% |
| Tangible fixed assets | 22/27 | €7,603 | €6,330 | -€1,273 | -16.7% |
| Plant, machinery and equipment | 23 | €223 | €1,490 | +€1,268 | +569.1% |
| Furniture and vehicles | 24 | €7,381 | €4,840 | -€2,541 | -34.4% |
| Current assets | 29/58 | €62,510 | €82,756 | +€20,245 | +32.4% |
| Stocks and contracts in progress | 3 | €65 | - | -€65 | |
| Stocks | 30/36 | €65 | - | -€65 | |
| Amounts receivable within one year | 40/41 | €50,239 | €65,686 | +€15,447 | +30.7% |
| Trade receivables | 40 | €33,578 | €21,977 | -€11,601 | -34.5% |
| Other amounts receivable | 41 | €16,661 | €43,709 | +€27,048 | +162.3% |
| Cash at bank and in hand | 54/58 | €11,798 | €12,021 | +€223 | +1.9% |
| Deferred charges and accrued income | 490/1 | €409 | €5,049 | +€4,640 | +1133.8% |
| Total equity and liabilities | 10/49 | €70,114 | €89,086 | +€18,972 | +27.1% |
| Equity | 10/15 | €22,004 | €36,126 | +€14,122 | +64.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,004 | €34,126 | +€14,122 | +70.6% |
| Amounts payable | 17/49 | €48,109 | €52,960 | +€4,851 | +10.1% |
| Amounts payable after more than one year | 17 | €7,995 | €7,995 | = | 0.0% |
| Financial debts | 170/4 | €7,995 | €7,995 | = | 0.0% |
| Amounts payable within one year | 42/48 | €37,528 | €39,392 | +€1,864 | +5.0% |
| Trade debts | 44 | €22,225 | €17,710 | -€4,515 | -20.3% |
| Suppliers | 440/4 | €22,225 | €17,710 | -€4,515 | -20.3% |
| Taxes, remuneration and social security | 45 | €15,303 | €21,682 | +€6,379 | +41.7% |
| Taxes | 450/3 | €15,303 | €21,682 | +€6,379 | +41.7% |
| Accrued charges and deferred income | 492/3 | €2,586 | €5,573 | +€2,987 | +115.5% |
| Turnover | 70 | €56,183 | - | -€56,183 | |
| Goods, raw materials, services and sundry goods | 60/61 | €28,698 | - | -€28,698 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,606 | €2,794 | +€188 | +7.2% |
| Other operating charges | 640/8 | €2 | €24 | +€22 | +1354.5% |
| Gross operating margin | 9900 | €27,485 | €20,816 | -€6,669 | -24.3% |
| Operating profit (loss) | 9901 | €24,877 | €17,998 | -€6,880 | -27.7% |
| Financial income | 75/76B | €447 | €1,601 | +€1,154 | +258.5% |
| Recurring financial income | 75 | €447 | €1,601 | +€1,154 | +258.5% |
| Financial charges | 65/66B | €176 | €412 | +€237 | +134.7% |
| Recurring financial charges | 65 | €176 | €412 | +€237 | +134.7% |
| Profit (loss) for the period before taxes | 9903 | €25,148 | €19,186 | -€5,962 | -23.7% |
| Income taxes | 67/77 | €6,657 | €5,064 | -€1,593 | -23.9% |
| Profit (loss) for the period | 9904 | €18,491 | €14,122 | -€4,369 | -23.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,491 | €14,122 | -€4,369 | -23.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.