ConceptICT: 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.
ConceptICT
Largest movements
- Cash +€79,699
up €79,699 (+44.0%), from €181,255 to €260,954
- Receivables within one year -€13,626
down €13,626 (-79.5%), from €17,150 to €3,524
of which Trade receivables: -€9,922
- Other debts +€31,009
up €31,009 (+87.8%), from €35,305 to €66,314
- Reserves +€19,350
up €19,350 (+19.0%), from €101,660 to €121,010
of which Distributable reserves: +€19,350
- Profit (loss) carried forward +€12,952
up €12,952 (+26.3%), from €49,248 to €62,200
- Tax, wage and social debts +€2,707
up €2,707 (+46.4%), from €5,834 to €8,541
of which Taxes: +€2,494
- Gross operating margin +€9,803
up €9,803 (+29.2%), from €33,616 to €43,419
- Taxes +€2,543
up €2,543 (+26.3%), from €9,673 to €12,216
- Financial income +€643
up €643 (+2296.6%), from €28 to €671
- Depreciation +€443
new in 2025: €443
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €199,390 | €265,801 | +€66,411 | +33.3% |
| Fixed assets | 21/28 | - | €570 | +€570 | |
| Tangible fixed assets | 22/27 | - | €570 | +€570 | |
| Furniture and vehicles | 24 | - | €570 | +€570 | |
| Current assets | 29/58 | €199,390 | €265,230 | +€65,840 | +33.0% |
| Amounts receivable within one year | 40/41 | €17,150 | €3,524 | -€13,626 | -79.5% |
| Trade receivables | 40 | €10,094 | €172 | -€9,922 | -98.3% |
| Other amounts receivable | 41 | €7,056 | €3,352 | -€3,704 | -52.5% |
| Cash at bank and in hand | 54/58 | €181,255 | €260,954 | +€79,699 | +44.0% |
| Deferred charges and accrued income | 490/1 | €985 | €752 | -€233 | -23.7% |
| Total equity and liabilities | 10/49 | €199,390 | €265,801 | +€66,411 | +33.3% |
| Equity | 10/15 | €157,108 | €189,410 | +€32,302 | +20.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €101,660 | €121,010 | +€19,350 | +19.0% |
| 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 | €99,800 | €119,150 | +€19,350 | +19.4% |
| Profit (loss) carried forward | 14 | €49,248 | €62,200 | +€12,952 | +26.3% |
| Amounts payable | 17/49 | €42,282 | €76,391 | +€34,109 | +80.7% |
| Amounts payable within one year | 42/48 | €42,282 | €76,391 | +€34,109 | +80.7% |
| Trade debts | 44 | €1,144 | €1,536 | +€392 | +34.3% |
| Suppliers | 440/4 | €1,144 | €1,536 | +€392 | +34.3% |
| Taxes, remuneration and social security | 45 | €5,834 | €8,541 | +€2,707 | +46.4% |
| Taxes | 450/3 | €3,577 | €6,071 | +€2,494 | +69.7% |
| Remuneration and social security | 454/9 | €2,257 | €2,470 | +€214 | +9.5% |
| Other amounts payable | 47/48 | €35,305 | €66,314 | +€31,009 | +87.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €443 | +€443 | |
| Other operating charges | 640/8 | €976 | €848 | -€128 | -13.1% |
| Gross operating margin | 9900 | €33,616 | €43,419 | +€9,803 | +29.2% |
| Operating profit (loss) | 9901 | €32,640 | €42,128 | +€9,488 | +29.1% |
| Financial income | 75/76B | €28 | €671 | +€643 | +2296.6% |
| Recurring financial income | 75 | €28 | €671 | +€643 | +2296.6% |
| Financial charges | 65/66B | €368 | €153 | -€215 | -58.4% |
| Recurring financial charges | 65 | €368 | €153 | -€215 | -58.4% |
| Profit (loss) for the period before taxes | 9903 | €32,300 | €42,645 | +€10,346 | +32.0% |
| Income taxes | 67/77 | €9,673 | €12,216 | +€2,543 | +26.3% |
| Profit (loss) for the period | 9904 | €22,627 | €30,430 | +€7,803 | +34.5% |
| Profit (loss) for the period to be appropriated | 9905 | €22,627 | €30,430 | +€7,803 | +34.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.