Conceptic: 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.
Conceptic
Largest movements
- Receivables within one year -€5,553
down €5,553 (-35.0%), from €15,868 to €10,315
of which Trade receivables: -€7,920
- Deferred charges and accrued income -€1,289
down €1,289 (-12.3%), from €10,448 to €9,159
- Cash -€1,108
down €1,108 (-18.9%), from €5,867 to €4,759
mainly Trade debts (-€5,754) and Investment in fixed assets (net) (-€2,916)
- Tangible fixed assets +€462
up €462 (+11.4%), from €4,055 to €4,517
of which Furniture and vehicles: +€733
- Trade debts -€5,754
down €5,754 (-89.5%), from €6,425 to €671
- Tax, wage and social debts -€1,494
down €1,494 (-18.1%), from €8,248 to €6,754
of which Taxes: -€1,344
- Staff costs -€22,723
down €22,723, from €22,683 to -€40
- Gross operating margin -€20,472
down €20,472 (-68.0%), from €30,124 to €9,652
- Write-downs +€2,747
up €2,747 (+1,759%), from €156 to €2,903
- Other operating charges +€1,091
up €1,091 (+133%), from €819 to €1,910
- Financial charges -€690
down €690 (-34.5%), from €1,998 to €1,308
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 | €36,238 | €28,750 | -€7,488 | -20.7% |
| Fixed assets | 21/28 | €4,055 | €4,517 | +€462 | +11.4% |
| Tangible fixed assets | 22/27 | €4,055 | €4,517 | +€462 | +11.4% |
| Plant, machinery and equipment | 23 | €964 | €693 | -€271 | -28.1% |
| Furniture and vehicles | 24 | €3,091 | €3,824 | +€733 | +23.7% |
| Current assets | 29/58 | €32,183 | €24,233 | -€7,950 | -24.7% |
| Amounts receivable within one year | 40/41 | €15,868 | €10,315 | -€5,553 | -35.0% |
| Trade receivables | 40 | €15,821 | €7,901 | -€7,920 | -50.1% |
| Other amounts receivable | 41 | €48 | €2,414 | +€2,367 | +4,983% |
| Cash at bank and in hand | 54/58 | €5,867 | €4,759 | -€1,108 | -18.9% |
| Deferred charges and accrued income | 490/1 | €10,448 | €9,159 | -€1,289 | -12.3% |
| Total equity and liabilities | 10/49 | €36,238 | €28,750 | -€7,488 | -20.7% |
| Equity | 10/15 | €16,188 | €16,409 | +€221 | +1.4% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €14,688 | €14,909 | +€221 | +1.5% |
| Distributable reserves | 133 | €14,688 | €14,909 | +€221 | +1.5% |
| Amounts payable | 17/49 | €20,050 | €12,341 | -€7,709 | -38.5% |
| Amounts payable within one year | 42/48 | €17,583 | €10,181 | -€7,403 | -42.1% |
| Financial debts | 43 | €833 | €833 | = | 0.0% |
| Credit institutions | 430/8 | €833 | €833 | = | 0.0% |
| Trade debts | 44 | €6,425 | €671 | -€5,754 | -89.5% |
| Suppliers | 440/4 | €6,425 | €671 | -€5,754 | -89.5% |
| Taxes, remuneration and social security | 45 | €8,248 | €6,754 | -€1,494 | -18.1% |
| Taxes | 450/3 | €5,999 | €4,655 | -€1,344 | -22.4% |
| Remuneration and social security | 454/9 | €2,249 | €2,099 | -€150 | -6.7% |
| Other amounts payable | 47/48 | €2,077 | €1,922 | -€155 | -7.5% |
| Accrued charges and deferred income | 492/3 | €2,467 | €2,160 | -€307 | -12.4% |
| Remuneration, social security and pensions | 62 | €22,683 | -€40 | -€22,723 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,966 | €2,454 | +€488 | +24.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €156 | €2,903 | +€2,747 | +1,759% |
| Other operating charges | 640/8 | €819 | €1,910 | +€1,091 | +133% |
| Gross operating margin | 9900 | €30,124 | €9,652 | -€20,472 | -68.0% |
| Operating profit (loss) | 9901 | €4,499 | €2,425 | -€2,074 | -46.1% |
| Financial income | 75/76B | €395 | €1 | -€394 | -99.6% |
| Recurring financial income | 75 | €395 | €1 | -€394 | -99.6% |
| Financial charges | 65/66B | €1,998 | €1,308 | -€690 | -34.5% |
| Recurring financial charges | 65 | €1,998 | €1,308 | -€690 | -34.5% |
| Profit (loss) for the period before taxes | 9903 | €2,896 | €1,119 | -€1,778 | -61.4% |
| Income taxes | 67/77 | €1,348 | €897 | -€450 | -33.4% |
| Profit (loss) for the period | 9904 | €1,549 | €221 | -€1,327 | -85.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,549 | €221 | -€1,327 | -85.7% |
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 17 October 2026 via checked.be.