Concepter: 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.
Concepter
Largest movements
- Receivables within one year +€201,268
up €201,268 (+235%), from €85,817 to €287,085
of which Other amounts receivable: +€245,000
- Cash +€26,328
up €26,328 (+7.3%), from €360,223 to €386,551
mainly Net result for the year (+€305,835) and Other debts (+€294,825)
- Other debts +€294,825
up €294,825 (+519%), from €56,783 to €351,608
- Reserves -€115,968
down €115,968 (-11.5%), from €1.0m to €892,566
- Tax, wage and social debts +€35,704
up €35,704 (+710%), from €5,031 to €40,735
- Gross operating margin +€153,318
up €153,318 (+51.9%), from €295,378 to €448,696
- Taxes +€48,028
up €48,028 (+53.7%), from €89,482 to €137,511
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.
Derived cash bridge
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 | €1,077,469 | €1,296,398 | +€218,929 | +20.3% |
| Fixed assets | 21/28 | €222,658 | €212,442 | -€10,216 | -4.6% |
| Tangible fixed assets | 22/27 | €22,658 | €12,442 | -€10,216 | -45.1% |
| Furniture and vehicles | 24 | €20,847 | €11,442 | -€9,405 | -45.1% |
| Other tangible fixed assets | 26 | €1,811 | €1,000 | -€811 | -44.8% |
| Financial fixed assets | 28 | €200,000 | €200,000 | = | 0.0% |
| Current assets | 29/58 | €854,811 | €1,083,957 | +€229,145 | +26.8% |
| Amounts receivable within one year | 40/41 | €85,817 | €287,085 | +€201,268 | +235% |
| Trade receivables | 40 | €47,000 | €3,268 | -€43,732 | -93.0% |
| Other amounts receivable | 41 | €38,817 | €283,817 | +€245,000 | +631% |
| Current investments | 50/53 | €400,000 | €402,444 | +€2,444 | +0.6% |
| Cash at bank and in hand | 54/58 | €360,223 | €386,551 | +€26,328 | +7.3% |
| Deferred charges and accrued income | 490/1 | €8,771 | €7,877 | -€894 | -10.2% |
| Total equity and liabilities | 10/49 | €1,077,469 | €1,296,398 | +€218,929 | +20.3% |
| Equity | 10/15 | €1,014,733 | €898,766 | -€115,968 | -11.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,008,533 | €892,566 | -€115,968 | -11.5% |
| Distributable reserves | 133 | €1,008,533 | €892,566 | -€115,968 | -11.5% |
| Amounts payable | 17/49 | €62,736 | €397,633 | +€334,897 | +534% |
| Amounts payable within one year | 42/48 | €62,736 | €397,633 | +€334,897 | +534% |
| Trade debts | 44 | €922 | €5,290 | +€4,368 | +474% |
| Suppliers | 440/4 | €922 | €5,290 | +€4,368 | +474% |
| Taxes, remuneration and social security | 45 | €5,031 | €40,735 | +€35,704 | +710% |
| Taxes | 450/3 | €5,031 | €40,735 | +€35,704 | +710% |
| Other amounts payable | 47/48 | €56,783 | €351,608 | +€294,825 | +519% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,093 | €11,019 | -€1,075 | -8.9% |
| Other operating charges | 640/8 | €1,812 | €1,798 | -€14 | -0.8% |
| Gross operating margin | 9900 | €295,378 | €448,696 | +€153,318 | +51.9% |
| Operating profit (loss) | 9901 | €281,472 | €435,880 | +€154,408 | +54.9% |
| Financial income | 75/76B | €9,920 | €7,742 | -€2,178 | -22.0% |
| Recurring financial income | 75 | €9,920 | €7,742 | -€2,178 | -22.0% |
| Financial charges | 65/66B | €82 | €277 | +€194 | +236% |
| Recurring financial charges | 65 | €82 | €277 | +€194 | +236% |
| Profit (loss) for the period before taxes | 9903 | €291,310 | €443,345 | +€152,036 | +52.2% |
| Income taxes | 67/77 | €89,482 | €137,511 | +€48,028 | +53.7% |
| Profit (loss) for the period | 9904 | €201,827 | €305,835 | +€104,007 | +51.5% |
| Profit (loss) for the period to be appropriated | 9905 | €201,827 | €305,835 | +€104,007 | +51.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.