Conceptgeyser: 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.
Conceptgeyser
Largest movements
- Cash +€59,816
up €59,816 (+104.2%), from €57,426 to €117,242
mainly Net result for the year (+€82,555) and Depreciation (+€27,514)
- Tangible fixed assets -€20,201
down €20,201 (-13.0%), from €155,223 to €135,021
of which Leasing and similar rights: -€12,081
- Receivables within one year +€18,907
up €18,907 (+34.6%), from €54,650 to €73,557
of which Trade receivables: +€18,869
- Reserves +€49,652
up €49,652 (+31.4%), from €157,894 to €207,547
of which Distributable reserves: +€49,652
- Other debts +€23,323
up €23,323 (+136.8%), from €17,052 to €40,375
- Tax, wage and social debts -€6,248
down €6,248 (-23.2%), from €26,977 to €20,729
- Debts after one year -€6,000
down €6,000 (-14.3%), from €42,000 to €36,000
- Gross operating margin +€37,492
up €37,492 (+34.7%), from €108,000 to €145,492
- Taxes +€9,874
up €9,874 (+43.1%), from €22,900 to €32,775
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 | €269,053 | €326,673 | +€57,620 | +21.4% |
| Fixed assets | 21/28 | €155,224 | €135,022 | -€20,201 | -13.0% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €155,223 | €135,021 | -€20,201 | -13.0% |
| Plant, machinery and equipment | 23 | €1,895 | €1,379 | -€516 | -27.2% |
| Furniture and vehicles | 24 | €54,022 | €46,418 | -€7,604 | -14.1% |
| Leasing and similar rights | 25 | €99,305 | €87,224 | -€12,081 | -12.2% |
| Current assets | 29/58 | €113,829 | €191,651 | +€77,821 | +68.4% |
| Amounts receivable within one year | 40/41 | €54,650 | €73,557 | +€18,907 | +34.6% |
| Trade receivables | 40 | €54,650 | €73,519 | +€18,869 | +34.5% |
| Other amounts receivable | 41 | €0 | €38 | +€38 | |
| Cash at bank and in hand | 54/58 | €57,426 | €117,242 | +€59,816 | +104.2% |
| Deferred charges and accrued income | 490/1 | €1,753 | €851 | -€901 | -51.4% |
| Total equity and liabilities | 10/49 | €269,053 | €326,673 | +€57,620 | +21.4% |
| Equity | 10/15 | €170,399 | €220,051 | +€49,652 | +29.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €157,894 | €207,547 | +€49,652 | +31.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €156,034 | €205,687 | +€49,652 | +31.8% |
| Profit (loss) carried forward | 14 | €105 | €105 | = | 0.0% |
| Amounts payable | 17/49 | €98,654 | €106,622 | +€7,968 | +8.1% |
| Amounts payable after more than one year | 17 | €42,000 | €36,000 | -€6,000 | -14.3% |
| Financial debts | 170/4 | €42,000 | €36,000 | -€6,000 | -14.3% |
| Amounts payable within one year | 42/48 | €56,654 | €70,622 | +€13,968 | +24.7% |
| Current portion of amounts payable after more than one year | 42 | €6,000 | €6,000 | = | 0.0% |
| Financial debts | 43 | €21 | €16 | -€5 | -23.5% |
| Credit institutions | 430/8 | €21 | €16 | -€5 | -23.5% |
| Trade debts | 44 | €6,604 | €3,501 | -€3,103 | -47.0% |
| Suppliers | 440/4 | €6,604 | €3,501 | -€3,103 | -47.0% |
| Taxes, remuneration and social security | 45 | €26,977 | €20,729 | -€6,248 | -23.2% |
| Taxes | 450/3 | €26,977 | €20,729 | -€6,248 | -23.2% |
| Other amounts payable | 47/48 | €17,052 | €40,375 | +€23,323 | +136.8% |
| Non-recurring operating income | 76A | - | €5,856 | +€5,856 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,804 | €27,514 | +€710 | +2.6% |
| Other operating charges | 640/8 | €3,056 | €2,243 | -€813 | -26.6% |
| Gross operating margin | 9900 | €108,000 | €145,492 | +€37,492 | +34.7% |
| Operating profit (loss) | 9901 | €78,139 | €115,735 | +€37,595 | +48.1% |
| Financial income | 75/76B | €493 | €546 | +€53 | +10.7% |
| Recurring financial income | 75 | €493 | €546 | +€53 | +10.7% |
| Financial charges | 65/66B | €1,099 | €950 | -€149 | -13.5% |
| Recurring financial charges | 65 | €1,099 | €950 | -€149 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €77,534 | €115,330 | +€37,796 | +48.7% |
| Income taxes | 67/77 | €22,900 | €32,775 | +€9,874 | +43.1% |
| Profit (loss) for the period | 9904 | €54,633 | €82,555 | +€27,922 | +51.1% |
| Profit (loss) for the period to be appropriated | 9905 | €54,633 | €82,555 | +€27,922 | +51.1% |
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 8 October 2026 via checked.be.