CONCEPTcrea: 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.
CONCEPTcrea
Largest movements
- Stocks and contracts -€12,597
down €12,597 (-100.0%), from €12,597 to €0
- Tangible fixed assets -€5,902
down €5,902 (-81.5%), from €7,242 to €1,341
of which Furniture and vehicles: -€4,968
- Cash -€2,754
down €2,754 (-100.0%), from €2,754 to €0
mainly Net result for the year (-€17,231) and Trade debts (-€3,393)
- Receivables within one year +€1,950
up €1,950 (+181.9%), from €1,072 to €3,023
of which Other amounts receivable: +€2,283
- Profit (loss) carried forward -€17,231
down €17,231 (-16.7%), from -€103,468 to -€120,698
- Trade debts -€3,393
down €3,393 (-80.9%), from €4,196 to €803
- Other debts +€3,346
up €3,346 (+2.8%), from €119,177 to €122,523
- Tax, wage and social debts -€1,964
down €1,964 (-100.0%), from €1,964 to €0
- Gross operating margin +€20,355
up €20,355 (+66.7%), from -€30,515 to -€10,160
- Other operating charges +€5,940
new in 2025: €5,940
- Depreciation -€2,431
down €2,431 (-80.0%), from €3,038 to €606
- Financial charges -€700
down €700 (-57.1%), from €1,224 to €525
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 | €24,044 | €4,736 | -€19,308 | -80.3% |
| Fixed assets | 21/28 | €7,592 | €1,691 | -€5,902 | -77.7% |
| Tangible fixed assets | 22/27 | €7,242 | €1,341 | -€5,902 | -81.5% |
| Plant, machinery and equipment | 23 | €2,274 | €1,341 | -€933 | -41.0% |
| Furniture and vehicles | 24 | €4,968 | €0 | -€4,968 | -100.0% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €16,452 | €3,046 | -€13,406 | -81.5% |
| Stocks and contracts in progress | 3 | €12,597 | €0 | -€12,597 | -100.0% |
| Stocks | 30/36 | €12,597 | €0 | -€12,597 | -100.0% |
| Amounts receivable within one year | 40/41 | €1,072 | €3,023 | +€1,950 | +181.9% |
| Trade receivables | 40 | €1,072 | €740 | -€332 | -31.0% |
| Other amounts receivable | 41 | - | €2,283 | +€2,283 | |
| Cash at bank and in hand | 54/58 | €2,754 | €0 | -€2,754 | -100.0% |
| Deferred charges and accrued income | 490/1 | €29 | €23 | -€6 | -21.0% |
| Total equity and liabilities | 10/49 | €24,044 | €4,736 | -€19,308 | -80.3% |
| Equity | 10/15 | -€101,468 | -€118,698 | -€17,231 | -17.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€103,468 | -€120,698 | -€17,231 | -16.7% |
| Amounts payable | 17/49 | €125,512 | €123,435 | -€2,077 | -1.7% |
| Amounts payable within one year | 42/48 | €125,512 | €123,435 | -€2,077 | -1.7% |
| Financial debts | 43 | - | €110 | +€110 | |
| Credit institutions | 430/8 | - | €110 | +€110 | |
| Trade debts | 44 | €4,196 | €803 | -€3,393 | -80.9% |
| Suppliers | 440/4 | €4,196 | €803 | -€3,393 | -80.9% |
| Advances received on contracts in progress | 46 | €175 | €0 | -€175 | -100.0% |
| Taxes, remuneration and social security | 45 | €1,964 | €0 | -€1,964 | -100.0% |
| Taxes | 450/3 | €1,964 | €0 | -€1,964 | -100.0% |
| Other amounts payable | 47/48 | €119,177 | €122,523 | +€3,346 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,038 | €606 | -€2,431 | -80.0% |
| Other operating charges | 640/8 | - | €5,940 | +€5,940 | |
| Gross operating margin | 9900 | -€30,515 | -€10,160 | +€20,355 | +66.7% |
| Operating profit (loss) | 9901 | -€33,552 | -€16,706 | +€16,846 | +50.2% |
| Financial income | 75/76B | €30 | €0 | -€30 | -99.7% |
| Recurring financial income | 75 | €30 | €0 | -€30 | -99.7% |
| Financial charges | 65/66B | €1,224 | €525 | -€700 | -57.1% |
| Recurring financial charges | 65 | €1,224 | €525 | -€700 | -57.1% |
| Profit (loss) for the period before taxes | 9903 | -€34,746 | -€17,231 | +€17,516 | +50.4% |
| Profit (loss) for the period | 9904 | -€34,746 | -€17,231 | +€17,516 | +50.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,746 | -€17,231 | +€17,516 | +50.4% |
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 3 October 2026 via checked.be.