CONCEPTION , ORGANISATION ,DISTRIBUTION & SERVICE: 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 , ORGANISATION ,DISTRIBUTION & SERVICE
Largest movements
- Stocks and contracts -€7,798
down €7,798 (-57.4%), from €13,577 to €5,779
- Receivables within one year -€5,478
down €5,478 (-47.2%), from €11,599 to €6,120
- Deferred charges and accrued income -€3,518
no longer reported in 2025 (was €3,518)
- Profit (loss) carried forward -€7,606
down €7,606 (-76.6%), from -€9,928 to -€17,534
- Other debts -€6,622
down €6,622 (-88.0%), from €7,523 to €901
- Trade debts -€2,565
down €2,565 (-69.6%), from €3,684 to €1,119
- Gross operating margin -€1,402
down €1,402 (-31.1%), from -€4,512 to -€5,914
- Financial income -€972
down €972 (-98.7%), from €985 to €13
of which Non-recurring financial income: -€985
- Other operating charges -€380
down €380 (-59.0%), from €643 to €264
- Taxes -€164
no longer reported in 2025 (was €164)
- Financial charges -€108
down €108 (-10.0%), from €1,082 to €974
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 | €28,697 | €11,904 | -€16,793 | -58.5% |
| Current assets | 29/58 | €28,697 | €11,904 | -€16,793 | -58.5% |
| Stocks and contracts in progress | 3 | €13,577 | €5,779 | -€7,798 | -57.4% |
| Stocks | 30/36 | €13,577 | €5,779 | -€7,798 | -57.4% |
| Amounts receivable within one year | 40/41 | €11,599 | €6,120 | -€5,478 | -47.2% |
| Trade receivables | 40 | €11,599 | €6,120 | -€5,478 | -47.2% |
| Cash at bank and in hand | 54/58 | €3 | €4 | +€1 | +20.4% |
| Deferred charges and accrued income | 490/1 | €3,518 | - | -€3,518 | |
| Total equity and liabilities | 10/49 | €28,697 | €11,904 | -€16,793 | -58.5% |
| Equity | 10/15 | €10,477 | €2,871 | -€7,606 | -72.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Contributions outside capital | 11 | €18,550 | €18,550 | = | 0.0% |
| Other | 1109/19 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,928 | -€17,534 | -€7,606 | -76.6% |
| Amounts payable | 17/49 | €18,220 | €9,033 | -€9,187 | -50.4% |
| Amounts payable within one year | 42/48 | €18,220 | €9,033 | -€9,187 | -50.4% |
| Financial debts | 43 | €5,063 | €5,129 | +€67 | +1.3% |
| Credit institutions | 430/8 | €5,063 | €5,129 | +€67 | +1.3% |
| Trade debts | 44 | €3,684 | €1,119 | -€2,565 | -69.6% |
| Suppliers | 440/4 | €3,684 | €1,119 | -€2,565 | -69.6% |
| Taxes, remuneration and social security | 45 | €1,951 | €1,883 | -€68 | -3.5% |
| Taxes | 450/3 | €1,951 | €1,883 | -€68 | -3.5% |
| Other amounts payable | 47/48 | €7,523 | €901 | -€6,622 | -88.0% |
| Non-recurring operating income | 76A | €700 | - | -€700 | |
| Other operating charges | 640/8 | €643 | €264 | -€380 | -59.0% |
| Non-recurring operating charges | 66A | - | €467 | +€467 | |
| Gross operating margin | 9900 | -€4,512 | -€5,914 | -€1,402 | -31.1% |
| Operating profit (loss) | 9901 | -€5,156 | -€6,645 | -€1,489 | -28.9% |
| Financial income | 75/76B | €985 | €13 | -€972 | -98.7% |
| Recurring financial income | 75 | €985 | €13 | -€972 | -98.7% |
| Non-recurring financial income | 76B | €985 | - | -€985 | |
| Financial charges | 65/66B | €1,082 | €974 | -€108 | -10.0% |
| Recurring financial charges | 65 | €1,082 | €974 | -€108 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,253 | -€7,606 | -€2,353 | -44.8% |
| Income taxes | 67/77 | €164 | - | -€164 | |
| Profit (loss) for the period | 9904 | -€5,417 | -€7,606 | -€2,189 | -40.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,417 | -€7,606 | -€2,189 | -40.4% |
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 28 October 2026 via checked.be.