CONCEPTION, ECLAIRAGE, AUTOMATISATION: 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.
CONCEPTION, ECLAIRAGE, AUTOMATISATION
Largest movements
- Financial fixed assets -€286,875
down €286,875 (-96.6%), from €296,875 to €10,000
- Current investments +€207,707
up €207,707 (+107%), from €194,486 to €402,192
- Receivables within one year +€33,364
up €33,364 (+137%), from €24,323 to €57,687
of which Trade receivables: +€27,648
- Intangible fixed assets -€16,000
down €16,000 (-41.9%), from €38,188 to €22,188
- Tangible fixed assets -€14,412
down €14,412 (-5.0%), from €288,937 to €274,525
of which Land and buildings: -€10,949
- Other debts -€72,383
down €72,383 (-63.4%), from €114,168 to €41,785
- Profit (loss) carried forward +€31,283
up €31,283 (+4.8%), from €646,440 to €677,723
- Debts after one year -€30,100
no longer reported in 2025 (was €30,100)
of which Financial debts: -€17,600
- Tax, wage and social debts -€13,863
down €13,863 (-70.6%), from €19,646 to €5,783
- Trade debts +€11,639
up €11,639 (+5,593%), from €208 to €11,847
- Gross operating margin -€406,841
down €406,841 (-82.2%), from €494,879 to €88,038
- Taxes -€102,195
down €102,195 (-91.1%), from €112,175 to €9,979
- Depreciation +€8,361
up €8,361 (+23.3%), from €35,851 to €44,212
- Financial income -€5,537
down €5,537 (-92.0%), from €6,020 to €483
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 | €848,094 | €775,372 | -€72,722 | -8.6% |
| Fixed assets | 21/28 | €624,000 | €306,713 | -€317,287 | -50.8% |
| Intangible fixed assets | 21 | €38,188 | €22,188 | -€16,000 | -41.9% |
| Tangible fixed assets | 22/27 | €288,937 | €274,525 | -€14,412 | -5.0% |
| Land and buildings | 22 | €220,333 | €209,384 | -€10,949 | -5.0% |
| Plant, machinery and equipment | 23 | €43,338 | €47,322 | +€3,984 | +9.2% |
| Furniture and vehicles | 24 | €25,266 | €17,818 | -€7,448 | -29.5% |
| Financial fixed assets | 28 | €296,875 | €10,000 | -€286,875 | -96.6% |
| Current assets | 29/58 | €224,094 | €468,659 | +€244,565 | +109% |
| Amounts receivable within one year | 40/41 | €24,323 | €57,687 | +€33,364 | +137% |
| Trade receivables | 40 | €14,705 | €42,353 | +€27,648 | +188% |
| Other amounts receivable | 41 | €9,618 | €15,334 | +€5,716 | +59.4% |
| Current investments | 50/53 | €194,486 | €402,192 | +€207,707 | +107% |
| Cash at bank and in hand | 54/58 | €4,028 | €8,780 | +€4,753 | +118% |
| Deferred charges and accrued income | 490/1 | €1,258 | - | -€1,258 | |
| Total equity and liabilities | 10/49 | €848,094 | €775,372 | -€72,722 | -8.6% |
| Equity | 10/15 | €666,900 | €698,183 | +€31,283 | +4.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €646,440 | €677,723 | +€31,283 | +4.8% |
| Amounts payable | 17/49 | €181,194 | €77,188 | -€104,006 | -57.4% |
| Amounts payable after more than one year | 17 | €30,100 | - | -€30,100 | |
| Financial debts | 170/4 | €17,600 | - | -€17,600 | |
| Other amounts payable | 178/9 | €12,500 | - | -€12,500 | |
| Amounts payable within one year | 42/48 | €150,898 | €77,014 | -€73,883 | -49.0% |
| Current portion of amounts payable after more than one year | 42 | €16,876 | €17,600 | +€724 | +4.3% |
| Trade debts | 44 | €208 | €11,847 | +€11,639 | +5,593% |
| Suppliers | 440/4 | €208 | €11,847 | +€11,639 | +5,593% |
| Taxes, remuneration and social security | 45 | €19,646 | €5,783 | -€13,863 | -70.6% |
| Taxes | 450/3 | €19,646 | €5,783 | -€13,863 | -70.6% |
| Other amounts payable | 47/48 | €114,168 | €41,785 | -€72,383 | -63.4% |
| Accrued charges and deferred income | 492/3 | €197 | €174 | -€23 | -11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,851 | €44,212 | +€8,361 | +23.3% |
| Other operating charges | 640/8 | €1,835 | €1,742 | -€92 | -5.0% |
| Gross operating margin | 9900 | €494,879 | €88,038 | -€406,841 | -82.2% |
| Operating profit (loss) | 9901 | €457,193 | €42,083 | -€415,110 | -90.8% |
| Financial income | 75/76B | €6,020 | €483 | -€5,537 | -92.0% |
| Recurring financial income | 75 | €6,020 | €483 | -€5,537 | -92.0% |
| Financial charges | 65/66B | €4,129 | €1,304 | -€2,825 | -68.4% |
| Recurring financial charges | 65 | €4,129 | €1,304 | -€2,825 | -68.4% |
| Profit (loss) for the period before taxes | 9903 | €459,085 | €41,262 | -€417,822 | -91.0% |
| Income taxes | 67/77 | €112,175 | €9,979 | -€102,195 | -91.1% |
| Profit (loss) for the period | 9904 | €346,910 | €31,283 | -€315,627 | -91.0% |
| Profit (loss) for the period to be appropriated | 9905 | €346,910 | €31,283 | -€315,627 | -91.0% |
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 16 October 2026 via checked.be.