Conceptline: 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.
Conceptline
Largest movements
- Cash +€26,019
up €26,019 (+15.8%), from €164,689 to €190,708
mainly Net result for the year (+€47,374) and Tax, wage and social debts (+€5,077)
- Receivables within one year +€22,321
up €22,321 (+72.7%), from €30,704 to €53,025
of which Other amounts receivable: +€30,950
- Reserves +€47,374
up €47,374 (+26.4%), from €179,685 to €227,059
- Tax, wage and social debts +€5,077
up €5,077 (+55.0%), from €9,233 to €14,310
- Trade debts -€3,013
down €3,013 (-65.1%), from €4,630 to €1,617
- Gross operating margin +€36,221
up €36,221 (+111.0%), from €32,626 to €68,848
- Taxes +€10,676
up €10,676 (+132.7%), from €8,044 to €18,720
- Depreciation -€1,741
down €1,741 (-53.4%), from €3,260 to €1,519
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 | €198,548 | €247,986 | +€49,438 | +24.9% |
| Fixed assets | 21/28 | €2,576 | €3,771 | +€1,195 | +46.4% |
| Tangible fixed assets | 22/27 | €2,576 | €3,771 | +€1,195 | +46.4% |
| Plant, machinery and equipment | 23 | €274 | €2,084 | +€1,810 | +660.8% |
| Furniture and vehicles | 24 | €301 | - | -€301 | |
| Other tangible fixed assets | 26 | €2,000 | €1,686 | -€314 | -15.7% |
| Current assets | 29/58 | €195,972 | €244,215 | +€48,243 | +24.6% |
| Amounts receivable within one year | 40/41 | €30,704 | €53,025 | +€22,321 | +72.7% |
| Trade receivables | 40 | €22,597 | €13,968 | -€8,629 | -38.2% |
| Other amounts receivable | 41 | €8,107 | €39,057 | +€30,950 | +381.8% |
| Cash at bank and in hand | 54/58 | €164,689 | €190,708 | +€26,019 | +15.8% |
| Deferred charges and accrued income | 490/1 | €580 | €483 | -€97 | -16.8% |
| Total equity and liabilities | 10/49 | €198,548 | €247,986 | +€49,438 | +24.9% |
| Equity | 10/15 | €184,685 | €232,059 | +€47,374 | +25.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €179,685 | €227,059 | +€47,374 | +26.4% |
| Distributable reserves | 133 | €179,685 | €227,059 | +€47,374 | +26.4% |
| Amounts payable | 17/49 | €13,863 | €15,927 | +€2,064 | +14.9% |
| Amounts payable within one year | 42/48 | €13,863 | €15,927 | +€2,064 | +14.9% |
| Trade debts | 44 | €4,630 | €1,617 | -€3,013 | -65.1% |
| Suppliers | 440/4 | €4,630 | €1,617 | -€3,013 | -65.1% |
| Taxes, remuneration and social security | 45 | €9,233 | €14,310 | +€5,077 | +55.0% |
| Taxes | 450/3 | €9,233 | €14,310 | +€5,077 | +55.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,260 | €1,519 | -€1,741 | -53.4% |
| Other operating charges | 640/8 | €719 | €1,085 | +€366 | +50.9% |
| Gross operating margin | 9900 | €32,626 | €68,848 | +€36,221 | +111.0% |
| Operating profit (loss) | 9901 | €28,647 | €66,244 | +€37,597 | +131.2% |
| Financial income | 75/76B | €0 | €82 | +€82 | +819500.0% |
| Recurring financial income | 75 | €0 | €82 | +€82 | +819500.0% |
| Financial charges | 65/66B | €234 | €232 | -€2 | -1.0% |
| Recurring financial charges | 65 | €234 | €232 | -€2 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €28,413 | €66,094 | +€37,681 | +132.6% |
| Income taxes | 67/77 | €8,044 | €18,720 | +€10,676 | +132.7% |
| Profit (loss) for the period | 9904 | €20,369 | €47,374 | +€27,005 | +132.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,369 | €47,374 | +€27,005 | +132.6% |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.