Conceptance: 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.
Conceptance
Largest movements
- Tangible fixed assets +€10,805
up €10,805 (+6.6%), from €162,886 to €173,691
of which Furniture and vehicles: +€40,457
- Current investments -€5,000
down €5,000 (-12.5%), from €40,000 to €35,000
- Cash -€4,841
down €4,841 (-32.1%), from €15,094 to €10,252
mainly Investment in fixed assets (net) (-€50,314) and Net result for the year (-€34,215)
- Receivables within one year -€2,300
no longer reported in 2025 (was €2,300)
- Profit (loss) carried forward -€34,215
down €34,215 (-17.1%), from €199,607 to €165,392
- Debts after one year +€24,751
new in 2025: €24,751
- Current portion of long-term debt +€5,826
up €5,826 (+363.4%), from €1,603 to €7,430
- Gross operating margin -€28,047
down €28,047 (-71.4%), from €39,305 to €11,259
- Depreciation +€7,951
up €7,951 (+25.2%), from €31,558 to €39,508
- Taxes -€1,366
down €1,366, from €949 to -€417
- Financial charges +€1,328
up €1,328 (+291.5%), from €456 to €1,784
- Financial income +€943
up €943 (+138.7%), from €680 to €1,624
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 | €222,840 | €221,254 | -€1,586 | -0.7% |
| Fixed assets | 21/28 | €165,196 | €176,001 | +€10,805 | +6.5% |
| Tangible fixed assets | 22/27 | €162,886 | €173,691 | +€10,805 | +6.6% |
| Land and buildings | 22 | €158,285 | €129,754 | -€28,531 | -18.0% |
| Plant, machinery and equipment | 23 | €3,054 | €1,934 | -€1,120 | -36.7% |
| Furniture and vehicles | 24 | €1,065 | €41,522 | +€40,457 | +3798.1% |
| Other tangible fixed assets | 26 | €482 | €482 | = | 0.0% |
| Financial fixed assets | 28 | €2,310 | €2,310 | = | 0.0% |
| Current assets | 29/58 | €57,644 | €45,252 | -€12,391 | -21.5% |
| Amounts receivable within one year | 40/41 | €2,300 | - | -€2,300 | |
| Other amounts receivable | 41 | €2,300 | - | -€2,300 | |
| Current investments | 50/53 | €40,000 | €35,000 | -€5,000 | -12.5% |
| Cash at bank and in hand | 54/58 | €15,094 | €10,252 | -€4,841 | -32.1% |
| Deferred charges and accrued income | 490/1 | €250 | - | -€250 | |
| Total equity and liabilities | 10/49 | €222,840 | €221,254 | -€1,586 | -0.7% |
| Equity | 10/15 | €220,067 | €185,852 | -€34,215 | -15.5% |
| 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% |
| Own shares acquired | 1312 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €199,607 | €165,392 | -€34,215 | -17.1% |
| Amounts payable | 17/49 | €2,773 | €35,402 | +€32,629 | +1176.9% |
| Amounts payable after more than one year | 17 | - | €24,751 | +€24,751 | |
| Financial debts | 170/4 | - | €24,751 | +€24,751 | |
| Amounts payable within one year | 42/48 | €2,773 | €10,651 | +€7,878 | +284.1% |
| Current portion of amounts payable after more than one year | 42 | €1,603 | €7,430 | +€5,826 | +363.4% |
| Trade debts | 44 | €86 | €564 | +€477 | +552.4% |
| Suppliers | 440/4 | €86 | €564 | +€477 | +552.4% |
| Other amounts payable | 47/48 | €1,083 | €2,657 | +€1,574 | +145.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,558 | €39,508 | +€7,951 | +25.2% |
| Other operating charges | 640/8 | €5,553 | €6,222 | +€669 | +12.0% |
| Gross operating margin | 9900 | €39,305 | €11,259 | -€28,047 | -71.4% |
| Operating profit (loss) | 9901 | €2,195 | -€34,472 | -€36,666 | |
| Financial income | 75/76B | €680 | €1,624 | +€943 | +138.7% |
| Recurring financial income | 75 | €680 | €1,624 | +€943 | +138.7% |
| Financial charges | 65/66B | €456 | €1,784 | +€1,328 | +291.5% |
| Recurring financial charges | 65 | €456 | €1,784 | +€1,328 | +291.5% |
| Profit (loss) for the period before taxes | 9903 | €2,419 | -€34,632 | -€37,051 | |
| Income taxes | 67/77 | €949 | -€417 | -€1,366 | |
| Profit (loss) for the period | 9904 | €1,470 | -€34,215 | -€35,685 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,470 | -€34,215 | -€35,685 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.