CONCEPTANA: 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.
CONCEPTANA
Largest movements
- Tangible fixed assets -€1,240
down €1,240 (-29.6%), from €4,196 to €2,956
of which Furniture and vehicles: -€1,240
- Cash +€815
up €815 (+708.9%), from €115 to €930
mainly Other debts (+€1,862) and Depreciation (+€1,240)
- Receivables within one year -€535
down €535 (-17.3%), from €3,090 to €2,555
- Profit (loss) carried forward -€2,200
down €2,200 (-3.9%), from -€56,453 to -€58,653
- Other debts +€1,862
up €1,862 (+3.4%), from €54,172 to €56,034
- Trade debts -€609
down €609 (-89.8%), from €678 to €69
- Gross operating margin +€3,685
up €3,685, from -€3,264 to €421
- Other operating charges +€464
up €464 (+80.0%), from €580 to €1,044
- Financial charges +€64
up €64 (+58.3%), from €109 to €173
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 | €9,875 | €8,930 | -€945 | -9.6% |
| Fixed assets | 21/28 | €4,489 | €3,248 | -€1,241 | -27.6% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €4,196 | €2,956 | -€1,240 | -29.6% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €4,196 | €2,956 | -€1,240 | -29.6% |
| Financial fixed assets | 28 | €293 | €293 | -€0 | -0.1% |
| Current assets | 29/58 | €5,386 | €5,681 | +€295 | +5.5% |
| Stocks and contracts in progress | 3 | €1,812 | €1,812 | = | 0.0% |
| Stocks | 30/36 | €1,812 | €1,812 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,090 | €2,555 | -€535 | -17.3% |
| Other amounts receivable | 41 | €3,090 | €2,555 | -€535 | -17.3% |
| Cash at bank and in hand | 54/58 | €115 | €930 | +€815 | +708.9% |
| Deferred charges and accrued income | 490/1 | €369 | €384 | +€15 | +4.2% |
| Total equity and liabilities | 10/49 | €9,875 | €8,930 | -€945 | -9.6% |
| Equity | 10/15 | -€45,039 | -€47,239 | -€2,200 | -4.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €5,214 | €5,214 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | +€0 | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | +€0 | 0.0% |
| Distributable reserves | 133 | €3,355 | €3,355 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€56,453 | -€58,653 | -€2,200 | -3.9% |
| Amounts payable | 17/49 | €54,914 | €56,169 | +€1,255 | +2.3% |
| Amounts payable within one year | 42/48 | €54,850 | €56,103 | +€1,253 | +2.3% |
| Trade debts | 44 | €678 | €69 | -€609 | -89.8% |
| Suppliers | 440/4 | €678 | €69 | -€609 | -89.8% |
| Other amounts payable | 47/48 | €54,172 | €56,034 | +€1,862 | +3.4% |
| Accrued charges and deferred income | 492/3 | €64 | €66 | +€2 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,240 | €1,240 | = | 0.0% |
| Other operating charges | 640/8 | €580 | €1,044 | +€464 | +80.0% |
| Gross operating margin | 9900 | -€3,264 | €421 | +€3,685 | |
| Operating profit (loss) | 9901 | -€5,084 | -€1,863 | +€3,221 | +63.4% |
| Financial charges | 65/66B | €109 | €173 | +€64 | +58.3% |
| Recurring financial charges | 65 | €109 | €173 | +€64 | +58.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,193 | -€2,036 | +€3,157 | +60.8% |
| Income taxes | 67/77 | €187 | €164 | -€23 | -12.1% |
| Profit (loss) for the period | 9904 | -€5,380 | -€2,200 | +€3,180 | +59.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,380 | -€2,200 | +€3,180 | +59.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.