ConceptF@work: 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.
ConceptF@work
Largest movements
- Cash +€2,348
up €2,348 (+78.8%), from €2,982 to €5,330
mainly Other debts (+€4,017) and Depreciation (+€2,000)
- Intangible fixed assets -€2,000
down €2,000 (-37.2%), from €5,382 to €3,382
- Receivables within one year -€606
down €606 (-31.0%), from €1,956 to €1,350
- Profit (loss) carried forward -€4,259
down €4,259 (-190.9%), from -€2,231 to -€6,489
- Other debts +€4,017
up €4,017 (+44.1%), from €9,100 to €13,117
- Trade debts +€232
up €232 (+114.9%), from €202 to €435
- Accrued charges and deferred income -€175
no longer reported in 2025 (was €175)
- Depreciation +€1,382
up €1,382 (+223.7%), from €618 to €2,000
- Gross operating margin -€380
down €380 (-20.3%), from -€1,871 to -€2,251
- Other operating charges +€162
new in 2025: €162
- Financial income -€57
down €57 (-22.1%), from €260 to €202
- Financial charges +€48
new in 2025: €48
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 | €10,320 | €10,062 | -€258 | -2.5% |
| Fixed assets | 21/28 | €5,382 | €3,382 | -€2,000 | -37.2% |
| Intangible fixed assets | 21 | €5,382 | €3,382 | -€2,000 | -37.2% |
| Current assets | 29/58 | €4,938 | €6,680 | +€1,742 | +35.3% |
| Amounts receivable within one year | 40/41 | €1,956 | €1,350 | -€606 | -31.0% |
| Other amounts receivable | 41 | €1,956 | €1,350 | -€606 | -31.0% |
| Cash at bank and in hand | 54/58 | €2,982 | €5,330 | +€2,348 | +78.8% |
| Total equity and liabilities | 10/49 | €10,320 | €10,062 | -€258 | -2.5% |
| Equity | 10/15 | €769 | -€3,489 | -€4,259 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,231 | -€6,489 | -€4,259 | -190.9% |
| Amounts payable | 17/49 | €9,551 | €13,552 | +€4,001 | +41.9% |
| Amounts payable within one year | 42/48 | €9,376 | €13,552 | +€4,176 | +44.5% |
| Trade debts | 44 | €202 | €435 | +€232 | +114.9% |
| Suppliers | 440/4 | €202 | €435 | +€232 | +114.9% |
| Taxes, remuneration and social security | 45 | €74 | - | -€74 | |
| Taxes | 450/3 | €74 | - | -€74 | |
| Other amounts payable | 47/48 | €9,100 | €13,117 | +€4,017 | +44.1% |
| Accrued charges and deferred income | 492/3 | €175 | - | -€175 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €618 | €2,000 | +€1,382 | +223.7% |
| Other operating charges | 640/8 | - | €162 | +€162 | |
| Gross operating margin | 9900 | -€1,871 | -€2,251 | -€380 | -20.3% |
| Operating profit (loss) | 9901 | -€2,489 | -€4,413 | -€1,924 | -77.3% |
| Financial income | 75/76B | €260 | €202 | -€57 | -22.1% |
| Recurring financial income | 75 | €260 | €202 | -€57 | -22.1% |
| Financial charges | 65/66B | - | €48 | +€48 | |
| Recurring financial charges | 65 | - | €48 | +€48 | |
| Profit (loss) for the period before taxes | 9903 | -€2,229 | -€4,259 | -€2,029 | -91.0% |
| Income taxes | 67/77 | €1 | €0 | -€1 | -100.0% |
| Profit (loss) for the period | 9904 | -€2,231 | -€4,259 | -€2,028 | -90.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,231 | -€4,259 | -€2,028 | -90.9% |
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 10 October 2026 via checked.be.