CONCEPTIMMO: 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.
CONCEPTIMMO
Largest movements
- Receivables within one year +€15,264
up €15,264 (+155.1%), from €9,839 to €25,103
of which Other amounts receivable: +€8,961
- Cash +€2,693
up €2,693 (+6.8%), from €39,329 to €42,022
mainly Net result for the year (+€10,996) and Other debts (+€5,756)
- Deferred charges and accrued income +€1,141
up €1,141 (+17.1%), from €6,683 to €7,824
- Tangible fixed assets -€830
down €830 (-31.8%), from €2,608 to €1,778
- Profit (loss) carried forward +€10,996
up €10,996 (+44.0%), from -€25,013 to -€14,017
- Other debts +€5,756
up €5,756 (+15.6%), from €36,786 to €42,542
- Trade debts +€3,452
up €3,452 (+185.6%), from €1,859 to €5,311
- Tax, wage and social debts -€1,735
down €1,735 (-57.2%), from €3,031 to €1,296
- Gross operating margin +€41,296
up €41,296, from -€20,742 to €20,554
- Staff costs +€5,923
new in 2025: €5,923
- Financial income +€516
up €516 (+419.5%), from €123 to €639
- Financial charges -€450
down €450 (-20.8%), from €2,167 to €1,717
- Other operating charges -€436
down €436 (-33.1%), from €1,317 to €881
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 | €58,459 | €76,928 | +€18,468 | +31.6% |
| Fixed assets | 21/28 | €2,608 | €1,978 | -€630 | -24.1% |
| Tangible fixed assets | 22/27 | €2,608 | €1,778 | -€830 | -31.8% |
| Furniture and vehicles | 24 | €2,608 | €1,778 | -€830 | -31.8% |
| Financial fixed assets | 28 | - | €200 | +€200 | |
| Current assets | 29/58 | €55,851 | €74,950 | +€19,098 | +34.2% |
| Amounts receivable within one year | 40/41 | €9,839 | €25,103 | +€15,264 | +155.1% |
| Trade receivables | 40 | €3,261 | €9,564 | +€6,303 | +193.3% |
| Other amounts receivable | 41 | €6,578 | €15,539 | +€8,961 | +136.2% |
| Cash at bank and in hand | 54/58 | €39,329 | €42,022 | +€2,693 | +6.8% |
| Deferred charges and accrued income | 490/1 | €6,683 | €7,824 | +€1,141 | +17.1% |
| Total equity and liabilities | 10/49 | €58,459 | €76,928 | +€18,468 | +31.6% |
| Equity | 10/15 | €16,783 | €27,778 | +€10,996 | +65.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €39,296 | €39,296 | = | 0.0% |
| Distributable reserves | 133 | €39,296 | €39,296 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,013 | -€14,017 | +€10,996 | +44.0% |
| Amounts payable | 17/49 | €41,676 | €49,149 | +€7,473 | +17.9% |
| Amounts payable within one year | 42/48 | €41,676 | €49,149 | +€7,473 | +17.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,859 | €5,311 | +€3,452 | +185.6% |
| Suppliers | 440/4 | €1,859 | €5,311 | +€3,452 | +185.6% |
| Taxes, remuneration and social security | 45 | €3,031 | €1,296 | -€1,735 | -57.2% |
| Taxes | 450/3 | €3,031 | €1,296 | -€1,735 | -57.2% |
| Other amounts payable | 47/48 | €36,786 | €42,542 | +€5,756 | +15.6% |
| Non-recurring operating income | 76A | €2,712 | - | -€2,712 | |
| Remuneration, social security and pensions | 62 | - | €5,923 | +€5,923 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €468 | €830 | +€362 | +77.3% |
| Other operating charges | 640/8 | €1,317 | €881 | -€436 | -33.1% |
| Non-recurring operating charges | 66A | €0 | €20 | +€20 | |
| Gross operating margin | 9900 | -€20,742 | €20,554 | +€41,296 | |
| Operating profit (loss) | 9901 | -€22,527 | €12,900 | +€35,427 | |
| Financial income | 75/76B | €123 | €639 | +€516 | +419.5% |
| Recurring financial income | 75 | €123 | €639 | +€516 | +419.5% |
| Financial charges | 65/66B | €2,167 | €1,717 | -€450 | -20.8% |
| Recurring financial charges | 65 | €2,167 | €1,717 | -€450 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | -€24,570 | €11,822 | +€36,393 | |
| Income taxes | 67/77 | €443 | €826 | +€384 | +86.7% |
| Profit (loss) for the period | 9904 | -€25,013 | €10,996 | +€36,009 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,013 | €10,996 | +€36,009 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.